[{"data":1,"prerenderedAt":23},["ShallowReactive",2],{"$f9KSEysjt7njeEdGnbCEj4FNcm30ObvJbPbf0TRZAkn0":3},{"card":4,"examId":6,"chapterTitle":21,"prev":22,"next":16},{"id":5,"examId":6,"prompt":7,"answer":8,"choices":9,"questionType":14,"explanation":15,"explanationDetail":16,"mistakeHint":16,"lectureRef":16,"storyRef":16,"chapterSlug":17,"sectionCode":18,"sectionTitle":19,"clusterSlug":16,"term":16,"sequenceOrder":16,"regionWeight":16,"revisionMark":16,"isActive":20},"fp3-ch5-060","fp3","固定資産税に関する次の記述のうち、正しいものはどれか。",2,[10,11,12,13],"納税義務者は4月1日現在の所有者","税率は一律0.3%","納税義務者は1月1日現在の所有者で標準税率は1.4%","固定資産税は国税である","four","固定資産税は1月1日現在の所有者に課される地方税で、標準税率は1.4%です。",null,"chapter-5","fp3-5-06","不動産評価",true,"第5章 不動産","fp3-ch5-059",1784619074891]