[{"data":1,"prerenderedAt":24},["ShallowReactive",2],{"$fAUT6_D7c3iNtR3_pbdkjnJBxCc4YBJJbffEMAYhg77U":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-ch6-024","fp3","贈与税の配偶者控除の適用要件として、婚姻期間が何年以上である必要があるか。",1,[10,11,12],"10年以上","20年以上","25年以上","three","贈与税の配偶者控除は、婚姻期間が20年以上の配偶者から居住用不動産またはその取得資金の贈与を受けた場合に、最高2,000万円まで控除できる特例です。","基礎控除110万円と合わせて最高2,110万円まで贈与税がかかりません。同じ配偶者からの贈与については一生に一度しか適用できません。",null,"chapter-6","fp3-6-03","贈与税",true,"第6章 相続・事業承継","fp3-ch6-023","fp3-ch6-025",1784619074916]