[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-family_trust_s1-6-027":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":21},"family_trust_s1","家族信託規劃顧問師資格測驗——第一節","c6",{"id":8,"exam":4,"session":9,"qno":10,"question":11,"options":12,"answer":17,"chapter":18,"freq":17,"explanation":19,"difficulty":20},"family_trust_s1-6-027","6",27,"辦理遺囑信託時，委託人須設立合法有效的遺囑，依我國民法規定，委託人為遺囑須年滿幾歲？",[13,14,15,16],"15","16","17","18",1,"我國家族信託規劃I","民法把遺囑能力與一般行為能力分開處理：無行為能力人不得為遺囑；限制行為能力人為遺囑無須經法定代理人允許，但未滿十六歲者不得為遺囑。換言之，年滿十六歲即具備遺囑能力，故(B)正確。門檻訂得比成年年齡低，是因為遺囑屬於死後才生效的單獨行為，不會即時損及本人生活，立法上尊重其最後的財產處分意思。(A)十五歲未達門檻，所立遺囑不生效力。(C)、(D)則把門檻拉高到十七或十八歲，與規定不符；十八歲雖是現行的成年年齡，卻不是取得遺囑能力的年齡。辦理遺囑信託時，務必先確認委託人的遺囑能力與遺囑方式是否合於要式規定。","easy",[22,26,30,34,38,42],{"id":23,"question":24,"qno":25},"family_trust_s1-5-012","辛老太太參加 XY 周刊舉辦高齡友善金融論壇後，想要將其名下出租房屋之租金交付信託，信託目的為專款專用照護自身退休後生活，而下列敘述何者正確？",12,{"id":27,"question":28,"qno":29},"family_trust_s1-5-014","有關連續受益人之信託模式，下列敘述何者錯誤？",14,{"id":31,"question":32,"qno":33},"family_trust_s1-5-055","規劃家族藝術品管理時，根據文化藝術事業辦理展覽或拍賣申請核准個人文物或藝術品交易所得採分離課稅辦法，如有個別文物或藝術品交易金額達新臺幣多少金額時，主辦單位應留存資料，包括買賣雙方（或代理人）身分證明及聯絡方式，還有藝術品交易日期、品項、金額紀錄及稅務申報資料等，並留存該筆交易買受人所有交易款項之相關支付憑證，以避免藝術品拍賣成為洗錢漏洞？",55,{"id":35,"question":36,"qno":37},"family_trust_s1-6-023","某公司創辦人擔心未來遺產稅過高，因此希望藉由生前贈與減少遺產總額，下列敘述何者錯誤？（假定下列選項之信託皆為受益人特定，且委託人無保留變更受益人及分配、處分信託利益之權利）",23,{"id":39,"question":40,"qno":41},"family_trust_s1-6-024","有關家族信託之概念，下列敘述何者正確？",24,{"id":43,"question":44,"qno":45},"family_trust_s1-7-022","依據中華民國信託業商業同業公會所研訂「銀行高資產客戶財富管理業務實務參考文件」所建議家族信託之運用模式，若為閉鎖性股份有限公司結合信託，且不涉及家族治理及家族辦公室，其運用模式之名稱為下列何者？",22,1785170292500]