[{"data":1,"prerenderedAt":26},["ShallowReactive",2],{"$fcSzoms8t14-lzl3zs8eqvd9OaixMLPaYZ_5_7uZ8ZOI":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-ch4-013","takken","印紙税について、契約金額の記載のない不動産売買契約書の印紙税額として、正しいものはどれか。",1,[10,11,12,13],"非課税","200円","1,000円","10,000円","four","契約金額の記載のない不動産売買契約書には、200円の印紙税が課されます。","記載金額のない契約書は、最低税額の200円となります。なお、建物の賃貸借契約書は印紙税の課税文書に該当しません（非課税）。土地の賃貸借契約書は課税文書です。","「記載金額なし＝非課税」という引っかけに注意しましょう。記載金額がない場合でも200円の印紙税がかかります。建物賃貸借契約書は非課税です。",null,"chapter-4","tak-4-02","所得税・印紙税・登録免許税",true,"第4章 税・その他","tak-ch4-012","tak-ch4-014",1784619074567]