[{"data":1,"prerenderedAt":25},["ShallowReactive",2],{"$fVEmuGqsSEWuOFoJReVAEe57KCJHGjhRl_-zHjX3f9A8":3},{"card":4,"examId":6,"chapterTitle":23,"prev":18,"next":24},{"id":5,"examId":6,"prompt":7,"answer":8,"choices":9,"questionType":14,"explanation":15,"explanationDetail":16,"mistakeHint":17,"lectureRef":18,"storyRef":18,"chapterSlug":19,"sectionCode":20,"sectionTitle":21,"clusterSlug":18,"term":18,"sequenceOrder":18,"regionWeight":18,"revisionMark":18,"isActive":22},"tak-ch4-001","takken","不動産取得税の課税主体として、正しいものはどれか。",1,[10,11,12,13],"国","都道府県","市町村","税務署","four","不動産取得税は都道府県税であり、課税主体は都道府県です。","不動産取得税と固定資産税は課税主体が異なります。不動産取得税＝都道府県税、固定資産税＝市町村税（東京23区は都）という対比はよく出題されます。","不動産取得税＝都道府県、固定資産税＝市町村という組み合わせはよく出題されます。混同しないようにしましょう。",null,"chapter-4","tak-4-01","不動産取得税・固定資産税",true,"第4章 税・その他","tak-ch4-002",1784619074559]