[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-family_trust_s2-5-046":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":21},"family_trust_s2","家族信託規劃顧問師資格測驗——第二節","c2",{"id":8,"exam":4,"session":9,"qno":10,"question":11,"options":12,"answer":17,"chapter":18,"freq":17,"explanation":19,"difficulty":20},"family_trust_s2-5-046","5",46,"有關特定目的信託之概念，下列敘述何者錯誤？",[13,14,15,16],"特定目的信託並無受益人之存在","特定目的通常係指公益之目的","確保寵物獲得充足照顧，為特定目的","國外常有家族透過設立特定目的信託，確保家族財富及家族企業之永續傳承及管理",1,"常見境外信託實務運作","特定目的信託是為達成某項目的而設，沒有具體的受益人，因此無法靠受益人監督受託人，而改由信託文件指定的執行人負責督促。這類信託所指的目的通常是私益性質的非公益目的，例如照顧寵物、維護墓園、持有家族控股公司股份；若目的本身即為公益，那是公益信託而另有一套設立與監督規範，故 (B) 敘述錯誤，為應選答案。(A) 正確，無受益人正是其與一般私益信託最大的差別。(C) 正確，寵物在法律上是物而不能成為受益人，以確保寵物受照顧為目的是最典型的例子。(D) 正確，境外常見家族以此持有控股公司股權，使股權不因世代更迭而分散。","medium",[22,26,30,34,38,42],{"id":23,"question":24,"qno":25},"family_trust_s2-5-005","有關新加坡稅制之敘述，下列何者錯誤？",5,{"id":27,"question":28,"qno":29},"family_trust_s2-5-006","根據美國「國內稅收法典(Internal Revenue Code)」之規範，若委託人(Grantor)對信託資產擁有實質支配和控制權，該信託為 Grantor Trust，應就該信託之收入對下列何者課徵所得稅？",6,{"id":31,"question":32,"qno":33},"family_trust_s2-5-007","有關英屬維京群島 VISTA 控股信託相關特色，下列敘述何者錯誤？",7,{"id":35,"question":36,"qno":37},"family_trust_s2-5-022","若委託人利用連續受益人之架構設計將資產設定信託，而由受託人依序為各順位受益人之利益管理或處分信託財產，以確保後代子孫或世代家族成員能夠享有信託利益，達成多代傳承之目的，一般可稱為下列何種信託？",22,{"id":39,"question":40,"qno":41},"family_trust_s2-5-043","有關美國家族信託常見模式的敘述，下列何者正確？",43,{"id":43,"question":44,"qno":45},"family_trust_s2-5-056","新加坡和香港的家族辦公室在制度設計有許多相同處，而下列敘述何者錯誤？",56,1785170294115]