[{"data":1,"prerenderedAt":24},["ShallowReactive",2],{"$f32i2GaKCSH1XWpykX3oR4bofzYV1MnXGwevFPnQs57w":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-ch6-034","fp3","相続税における貸家の評価額の計算式として正しいものはどれか。",1,[10,11,12],"固定資産税評価額×70%×賃貸割合","固定資産税評価額×（1－借家権割合×賃貸割合）","固定資産税評価額×借家権割合","three","貸家の評価額＝固定資産税評価額×（1－借家権割合×賃貸割合）です。借家権割合は全国一律30%です。","賃貸割合が100%で借家権割合30%の場合、固定資産税評価額×70%となります。空室がある場合は賃貸割合が100%未満となり、減額幅が小さくなります。",null,"chapter-6","fp3-6-04","財産評価",true,"第6章 相続・事業承継","fp3-ch6-033","fp3-ch6-035",1784619074923]