[{"data":1,"prerenderedAt":24},["ShallowReactive",2],{"$frLRG7led9oUR6Y8laP8xyZsdjoKJF0YDSYu2QnEb5Dg":3},{"card":4,"examId":6,"chapterTitle":21,"prev":22,"next":23},{"id":5,"examId":6,"prompt":7,"answer":8,"choices":9,"questionType":13,"explanation":14,"explanationDetail":15,"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-ch6-022","fp3","相続時精算課税制度の特別控除額として正しいものはどれか。",2,[10,11,12],"1,000万円","2,000万円","2,500万円","three","相続時精算課税制度では、累計2,500万円までの贈与に対して贈与税がかかりません。2,500万円を超えた部分には一律20%の贈与税が課されます。","2024年以降、相続時精算課税にも年間110万円の基礎控除が設けられました。この110万円の基礎控除内の贈与は相続財産への加算も不要です。",null,"chapter-6","fp3-6-03","贈与税",true,"第6章 相続・事業承継","fp3-ch6-021","fp3-ch6-023",1784619074913]