[{"data":1,"prerenderedAt":23},["ShallowReactive",2],{"$fVqY2TJoZpITln4UBHrPh7mUpyOgxM72uTacq5ZIpOLA":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":14,"storyRef":14,"chapterSlug":16,"sectionCode":17,"sectionTitle":18,"clusterSlug":14,"term":14,"sequenceOrder":14,"regionWeight":14,"revisionMark":14,"isActive":19},"fp3-ch6-019","fp3","相続税の2割加算の対象とならないのは、被相続人の一親等の血族および配偶者である。",0,[10,11],"正しい","誤り","ox","相続税の2割加算の対象外は、被相続人の配偶者・一親等の血族（父母・子）・および代襲相続人である孫です。それ以外の者（兄弟姉妹・孫養子等）は2割加算の対象となります。",null,"被相続人の孫が養子になった場合は、代襲相続人でない限り2割加算の対象です。この引っかけに注意しましょう。","chapter-6","fp3-6-02","相続税計算",true,"第6章 相続・事業承継","fp3-ch6-018","fp3-ch6-020",1784619074911]