[{"data":1,"prerenderedAt":25},["ShallowReactive",2],{"$fj5aHN2DMtcWZkC3xZgFXKiU_02GsVddhrpd_W85uWcE":3},{"card":4,"examId":6,"chapterTitle":22,"prev":23,"next":24},{"id":5,"examId":6,"prompt":7,"answer":8,"choices":9,"questionType":13,"explanation":14,"explanationDetail":15,"mistakeHint":16,"lectureRef":17,"storyRef":17,"chapterSlug":18,"sectionCode":19,"sectionTitle":20,"clusterSlug":17,"term":17,"sequenceOrder":17,"regionWeight":17,"revisionMark":17,"isActive":21},"fp3-ch6-013","fp3","相続税の計算において、死亡保険金の非課税限度額として正しいものはどれか。",1,[10,11,12],"500万円×相続人の数","500万円×法定相続人の数","600万円×法定相続人の数","three","相続人が受け取った死亡保険金のうち「500万円×法定相続人の数」までは非課税となります。","死亡退職金にも同様に「500万円×法定相続人の数」の非課税限度額があります。なお、相続放棄をした者が受け取った死亡保険金には非課税枠の適用はありません。","「相続人の数」ではなく「法定相続人の数」です。相続放棄した者も法定相続人の数に含めます。この引っかけに注意しましょう。",null,"chapter-6","fp3-6-02","相続税計算",true,"第6章 相続・事業承継","fp3-ch6-012","fp3-ch6-014",1784619074905]