[{"data":1,"prerenderedAt":45},["ShallowReactive",2],{"q-family_trust_s1-7-001":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","c3",{"id":8,"exam":4,"session":9,"qno":10,"question":11,"options":12,"answer":17,"chapter":18,"freq":10,"explanation":19,"difficulty":20},"family_trust_s1-7-001","7",1,"有關遺產相關規定，下列敘述何者錯誤？",[13,14,15,16],"被繼承人死亡前二年內贈與，併計遺產總額課稅","被繼承人雖得依遺囑自由處分其財產，但不得侵害繼承人的特留分","民法規定遺囑之方式限自書遺囑、公證遺囑及密封遺囑三種","遺囑信託於委託人死亡時，信託財產依規定課徵遺產稅",2,"我國法制基礎篇I(民法)","民法承認的遺囑方式共有五種，除了自書遺囑、公證遺囑、密封遺囑之外，還有代筆遺囑與口授遺囑，(C)只列出三種而漏掉後兩種，是錯誤敘述。(A)正確，被繼承人死亡前二年內贈與特定近親的財產，應視為被繼承人的遺產併入遺產總額課稅，用意在防止臨終前大量移轉財產規避稅負。(B)正確，遺囑人固然可以用遺囑自由處分財產，但不得侵害繼承人依民法享有的特留分，受侵害者得行使扣減權。(D)正確，遺囑信託是在委託人死亡、遺囑生效時才成立，該筆財產於委託人死亡時仍屬其遺產，應依規定課徵遺產稅，不因改用信託形式就免稅。","medium",[22,25,29,33,37,41],{"id":23,"question":24,"qno":10},"family_trust_s1-5-001","預立遺囑是重要的財富傳承方式之一，下列相關敘述何者錯誤？",{"id":26,"question":27,"qno":28},"family_trust_s1-5-003","A 與其配偶於 1950 年結婚，A 過世後，其於結婚前取得之財產為 500 萬元，其於結婚後取得之財產為 900 萬元，其配偶於婚後取得之財產有 300 萬元，所以配偶可以主張多少的剩餘財產分配請求權？",3,{"id":30,"question":31,"qno":32},"family_trust_s1-5-008","下列何者不是民法現行規定「結婚」之法定要件？",8,{"id":34,"question":35,"qno":36},"family_trust_s1-5-009","有關繼承人陳報遺產清冊，下列敘述何者正確？",9,{"id":38,"question":39,"qno":40},"family_trust_s1-5-010","依民法規定，男女未滿幾歲者，不得結婚？",10,{"id":42,"question":43,"qno":44},"family_trust_s1-5-011","依民法有關「特留分」規定，下列何者錯誤？",11,1785170292825]