[{"data":1,"prerenderedAt":24},["ShallowReactive",2],{"$fzFOZlpvF5N8LhBD-oCDduiWpHPlcHXEOx8BOLTfgfd0":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-ch6-028","fp3","直系尊属から教育資金の一括贈与を受けた場合の非課税限度額として正しいものはどれか。",2,[10,11,12],"500万円","1,000万円","1,500万円","three","直系尊属からの教育資金の一括贈与は、受贈者1人あたり1,500万円まで非課税です。ただし、学校等以外への支払いは500万円が限度です。","受贈者の年齢が30歳未満であること、信託銀行等に預け入れることが要件です。受贈者が30歳に達した時点で使い残しがあれば贈与税が課されます。",null,"chapter-6","fp3-6-03","贈与税",true,"第6章 相続・事業承継","fp3-ch6-027","fp3-ch6-029",1784619074918]