[{"data":1,"prerenderedAt":24},["ShallowReactive",2],{"$fs1g6T8YwN_jQ9HM7bq-0HD1NH6J2EuOwpWJMMvt8jE4":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-ch6-023","fp3","相続時精算課税制度の贈与者の年齢要件（贈与年の1月1日時点）として正しいものはどれか。",2,[10,11,12],"50歳以上","55歳以上","60歳以上","three","相続時精算課税制度は、贈与年の1月1日時点で60歳以上の父母・祖父母から、18歳以上の子・孫への贈与に適用できます。","一度選択すると撤回できず、その贈与者からの贈与は以後すべて相続時精算課税が適用されます。暦年課税に戻ることはできません。",null,"chapter-6","fp3-6-03","贈与税",true,"第6章 相続・事業承継","fp3-ch6-022","fp3-ch6-024",1784619074915]