[{"data":1,"prerenderedAt":24},["ShallowReactive",2],{"$fMFGDE8ECzKqI2L71mQYxPFMoeyPIfMTpjF1vtrVL4pQ":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-ch6-053","fp3","相続税の物納に充てることができる財産の第1順位として正しいものはどれか。",2,[10,11,12],"船舶","株式・社債等の有価証券","国債・地方債・不動産","three","物納に充てることができる財産の第1順位は、国債・地方債・不動産・船舶です。第2順位は社債・株式等の有価証券、第3順位は動産です。","物納は、延納によっても金銭で納付することが困難な金額を限度として認められます。物納財産の収納価額は原則として相続税評価額です。",null,"chapter-6","fp3-6-06","相続対策",true,"第6章 相続・事業承継","fp3-ch6-052","fp3-ch6-054",1784619074943]