[{"data":1,"prerenderedAt":23},["ShallowReactive",2],{"$fqYeu9bqV1ySaaWHavx7iXs_03UGvqJdp0ZA9Ap_MBHs":3},{"card":4,"examId":6,"chapterTitle":20,"prev":21,"next":22},{"id":5,"examId":6,"prompt":7,"answer":8,"choices":9,"questionType":12,"explanation":13,"explanationDetail":14,"mistakeHint":15,"lectureRef":15,"storyRef":15,"chapterSlug":16,"sectionCode":17,"sectionTitle":18,"clusterSlug":15,"term":15,"sequenceOrder":15,"regionWeight":15,"revisionMark":15,"isActive":19},"fp3-ch5-043","fp3","貸家建付地の相続税評価額は、自用地評価額よりも低くなる。",0,[10,11],"正しい","誤り","ox","貸家建付地（自分が建てた建物を他人に貸している場合の土地）は、借地権割合と借家権割合の分だけ自用地評価額から減額されます。","貸家建付地の評価額＝自用地評価額×（1－借地権割合×借家権割合×賃貸割合）です。例えば借地権割合60%・借家権割合30%・賃貸割合100%の場合、自用地評価額の82%で評価されます。",null,"chapter-5","fp3-5-06","不動産評価",true,"第5章 不動産","fp3-ch5-042","fp3-ch5-044",1784619074878]