[{"data":1,"prerenderedAt":25},["ShallowReactive",2],{"$fmJsbVO-yk3uerv5L_pkBWhzo1ar8OuDw8FK4b3vxM5s":3},{"card":4,"examId":6,"chapterTitle":22,"prev":23,"next":24},{"id":5,"examId":6,"prompt":7,"answer":8,"choices":9,"questionType":14,"explanation":15,"explanationDetail":16,"mistakeHint":17,"lectureRef":16,"storyRef":16,"chapterSlug":18,"sectionCode":19,"sectionTitle":20,"clusterSlug":16,"term":16,"sequenceOrder":16,"regionWeight":16,"revisionMark":16,"isActive":21},"fp3-ch6-066","fp3","贈与税の配偶者控除に関する次の記述のうち、正しいものはどれか。",1,[10,11,12,13],"婚姻期間10年以上で適用","婚姻期間20年以上の配偶者から居住用不動産等の贈与を受けた場合、最高2,000万円が控除される","最高3,000万円が控除される","居住用不動産以外にも適用できる","four","贈与税の配偶者控除は婚姻期間20年以上で、居住用不動産等の贈与について最高2,000万円が控除されます。基礎控除110万円と合わせて2,110万円まで非課税です。",null,"「10年」ではなく「20年」の婚姻期間が要件です。","chapter-6","fp3-6-03","贈与税",true,"第6章 相続・事業承継","fp3-ch6-065","fp3-ch6-067",1784619074950]