[{"data":1,"prerenderedAt":26},["ShallowReactive",2],{"$fOc7qojjd19kV0aLCIuoM3tkKfoiCQnbfqTiMLNoYxMg":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-ch4-014","takken","登録免許税に関して、土地の売買による所有権移転登記の本則税率として、正しいものはどれか。",2,[10,11,12,13],"0.4%","1.0%","2.0%","3.0%","four","土地の売買による所有権移転登記の本則税率は、不動産の価額の2.0%（1000分の20）です。","登録免許税の主な税率：所有権保存登記＝0.4%、相続による所有権移転登記＝0.4%、売買による所有権移転登記＝2.0%（土地は軽減税率1.5%の特例あり）、抵当権設定登記＝0.4%です。売買と相続では税率が大きく異なります。","売買による所有権移転登記の本則は「2.0%」、相続による移転は「0.4%」です。この差を覚えておきましょう。",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-ch4-013","tak-ch4-015",1784619074568]