[{"data":1,"prerenderedAt":26},["ShallowReactive",2],{"$fvNe3gVsvwV43FbI5_U028EtXYubumxcBKd6ExH4k8so":3},{"card":4,"examId":6,"chapterTitle":23,"prev":24,"next":25},{"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-ch4-005","takken","固定資産税の課税主体として、正しいものはどれか。",2,[10,11,12,13],"国","都道府県","市町村（東京23区は都）","税務署","four","固定資産税は市町村税であり、課税主体は市町村です。東京都の特別区の区域では都が課税します。","固定資産税は毎年1月1日現在の所有者に対して課される市町村税です。東京23区の区域だけは例外的に都が課税する点に注意しましょう。","不動産取得税＝都道府県、固定資産税＝市町村（東京23区は都）という対比はよく出題されます。",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-ch4-004","tak-ch4-006",1784619074562]