[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-family_trust_s2-8-022":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":22},"family_trust_s2","家族信託規劃顧問師資格測驗——第二節","c3",{"id":8,"exam":4,"session":9,"qno":10,"question":11,"options":12,"answer":17,"chapter":18,"freq":19,"explanation":20,"difficulty":21},"family_trust_s2-8-022","8",22,"甲以新臺幣 3,000 萬元為信託財產，成立自益信託，交由 A 銀行管理及處分。若甲以代筆遺囑方式，於遺囑中明定於甲死亡時，該信託受益權贈與給其恩師乙，有關該贈與之敘述，下列何者正確？",[13,14,15,16],"該贈與應課徵贈與稅","該贈與為死因贈與，屬於契約行為","該贈與為遺贈，屬於單獨行為","該遺贈不受特留分規定之限制，繼承人不得行使扣減權",2,"我國法制基礎篇I(民法)",1,"以遺囑將財產無償給與他人，稱為遺贈，只要遺囑人單方意思表示就能成立，屬單獨行為，並於遺囑人死亡時發生效力，故 (C) 正確。(B) 死因贈與是以受贈人於贈與人死亡時仍生存為條件的贈與，性質上是契約，須雙方意思表示合致，與在遺囑中單方指定不同。(A) 遺贈的財產屬於遺產範圍，應課遺產稅，不是贈與稅。(D) 依民法第1187條，遺囑人只能在不違反特留分規定的範圍內以遺囑處分遺產，遺贈侵害特留分時，繼承人仍得行使扣減權。","medium",[23,26,30,34,38,42],{"id":24,"question":25,"qno":17},"family_trust_s2-5-002","因名人新聞案件，近來許多律師等專業人士建議民眾規劃遺囑信託，就設立遺囑相關敘述，下列何者錯誤？",{"id":27,"question":28,"qno":29},"family_trust_s2-5-003","近年來離婚率持續走高，夫妻剩餘財產差額分配請求權詢問度漸增，下列相關敘述何者錯誤？",3,{"id":31,"question":32,"qno":33},"family_trust_s2-5-008","依民法第 1148 條第 2 項規定：繼承人對被繼承人之債務，應負何種清償責任？",8,{"id":35,"question":36,"qno":37},"family_trust_s2-5-009","依民法規定，收養應於何時開始生效？",9,{"id":39,"question":40,"qno":41},"family_trust_s2-5-010","民法規定之密封遺囑，應於遺囑上簽名後，將其密封，於封縫處簽名，指定幾人以上之見證人，向公證人提出，陳述其為自己之遺囑？",10,{"id":43,"question":44,"qno":45},"family_trust_s2-5-011","依民法規定，負扶養義務者有下列數人時，其履行義務的先後順序為何？ A.直系血親卑親屬 B.家長 C.家屬 D.夫妻之父母 E.兄弟姊妹",11,1793070634359]