[{"data":1,"prerenderedAt":23},["ShallowReactive",2],{"$f-MFg_nLymmmgA-m4WSz4PQBXZo05yJga8C3HjigSzY8":3},{"card":4,"examId":6,"chapterTitle":20,"prev":21,"next":22},{"id":5,"examId":6,"prompt":7,"answer":8,"choices":9,"questionType":13,"explanation":14,"explanationDetail":15,"mistakeHint":15,"lectureRef":15,"storyRef":15,"chapterSlug":16,"sectionCode":17,"sectionTitle":18,"clusterSlug":15,"term":15,"sequenceOrder":15,"regionWeight":15,"revisionMark":15,"isActive":19},"fp3-ch6-027","fp3","暦年課税の贈与税における課税期間として正しいものはどれか。",0,[10,11,12],"1月1日から12月31日","4月1日から翌年3月31日","贈与契約日から1年間","three","暦年課税の贈与税は、その年の1月1日から12月31日までに受けた贈与の合計額から基礎控除110万円を差し引いた額に対して課税されます。",null,"chapter-6","fp3-6-03","贈与税",true,"第6章 相続・事業承継","fp3-ch6-026","fp3-ch6-028",1784619074917]