[{"data":1,"prerenderedAt":22},["ShallowReactive",2],{"$fCZm3qUwxp96nBe5tg8UyDkFNxOXi6T8fnJQ2A7vzvSc":3},{"card":4,"examId":6,"chapterTitle":19,"prev":20,"next":21},{"id":5,"examId":6,"prompt":7,"answer":8,"choices":9,"questionType":12,"explanation":13,"explanationDetail":14,"mistakeHint":14,"lectureRef":14,"storyRef":14,"chapterSlug":15,"sectionCode":16,"sectionTitle":17,"clusterSlug":14,"term":14,"sequenceOrder":14,"regionWeight":14,"revisionMark":14,"isActive":18},"fp3-ch6-021","fp3","暦年課税における贈与税の基礎控除額は、受贈者1人あたり年間110万円である。",0,[10,11],"正しい","誤り","ox","暦年課税における贈与税の基礎控除額は、受贈者1人あたり年間110万円です。年間の贈与額が110万円以下であれば贈与税はかかりません。",null,"chapter-6","fp3-6-03","贈与税",true,"第6章 相続・事業承継","fp3-ch6-020","fp3-ch6-022",1784619074912]