[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-family_trust_s1-8-026":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":22},"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":19,"explanation":20,"difficulty":21},"family_trust_s1-8-026","8",26,"經行政院跨部會協商，我國家族財富傳承有關「連續受益人信託」之受益人取得受益權，係基於下列何原因？",[13,14,15,16],"贈與行為","繼承原因","遺贈約定","信託契約約定的條件成就",3,"我國家族信託規劃I",1,"連續受益人信託是在信託契約中安排多個順位的受益人，由前順位受益人先享有利益，於約定事由(例如前順位受益人死亡)發生時，改由後順位受益人接續享有。經行政院跨部會協商後的見解，後順位受益人取得受益權，是基於信託契約所約定的條件成就，權源來自信託契約本身，並非前順位受益人的財產移轉，故選(D)。(A)贈與行為須有贈與人與受贈人間的贈與合意；(B)繼承以被繼承人的遺產為對象，後順位受益權並非由前順位受益人遺留；(C)遺贈必須以遺囑為之，連續受益人信託則是以信託契約安排。","medium",[23,27,31,35,39,43],{"id":24,"question":25,"qno":26},"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":28,"question":29,"qno":30},"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":32,"question":33,"qno":34},"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":36,"question":37,"qno":38},"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":40,"question":41,"qno":42},"family_trust_s1-6-024","有關家族信託之概念，下列敘述何者正確？",24,{"id":44,"question":45,"qno":46},"family_trust_s1-6-027","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？",27,1793070631500]