[{"data":1,"prerenderedAt":24},["ShallowReactive",2],{"$f2380gUF4Qo4ffAD2rpEayTnxEUXtbr4HpNkVlgDlQAs":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":15,"storyRef":15,"chapterSlug":17,"sectionCode":18,"sectionTitle":19,"clusterSlug":15,"term":15,"sequenceOrder":15,"regionWeight":15,"revisionMark":15,"isActive":20},"fp3-ch6-042","fp3","事業承継税制（非上場株式等の納税猶予制度）の一般措置において、猶予対象となる株式は発行済議決権株式総数の何分の何が上限か。",1,[10,11,12],"2分の1","3分の2","全部","three","一般措置では、発行済議決権株式総数の3分の2が猶予対象の上限です。特例措置ではこの上限が撤廃され、全株式が対象となります。",null,"一般措置は3分の2まで、特例措置は全株式です。相続税の場合、一般措置の猶予税額は対象税額の80%、特例措置は100%です。ここはよく狙われます。","chapter-6","fp3-6-05","事業承継対策",true,"第6章 相続・事業承継","fp3-ch6-041","fp3-ch6-043",1784619074929]