[{"data":1,"prerenderedAt":24},["ShallowReactive",2],{"$fdQIBPXBONYJWjyBc996lPMmnq_gmbk8-U9UUAJJSXsg":3},{"card":4,"examId":6,"chapterTitle":21,"prev":22,"next":23},{"id":5,"examId":6,"prompt":7,"answer":8,"choices":9,"questionType":14,"explanation":15,"explanationDetail":16,"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-ch6-068","fp3","事業承継税制に関する次の記述のうち、正しいものはどれか。",3,[10,11,12,13],"事業承継税制は個人事業者には適用されない","適用を受けると贈与税が免除される","全ての中小企業に自動的に適用される","一定の要件を満たす中小企業の後継者が取得した非上場株式の贈与税・相続税の納税が猶予される","four","事業承継税制は非上場株式等の贈与税・相続税の納税が猶予・免除される制度です。個人版の事業承継税制もあります。",null,"chapter-6","fp3-6-05","事業承継対策",true,"第6章 相続・事業承継","fp3-ch6-067","fp3-ch6-069",1784619074951]