[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-senior_fin_s1-10-044":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":22},"senior_fin_s1","高齡金融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":19,"explanation":20,"difficulty":21},"senior_fin_s1-10-044","10",44,"楊先生去世留有遺產 3,000 萬元，有子女 A、B、C 三人。清算遺產時發現楊先生生前曾分別給予子女下列贈與。請問哪一項財產不必計入應繼遺產中進行歸扣？",[13,14,15,16],"子女 A 結婚時，楊先生贈與的 200 萬元成家基金","子女 B 決定搬出家裡自立門戶（分居）時，楊先生給予的 300 萬元安家費","子女 C 為了購買代步車上班，楊先生贈與的 200 萬元購車款","子女 A 創業經營餐廳（營業）時，楊先生資助的 300 萬元創業金",2,"民法相關規範",1,"民法第 1173 條規定的歸扣，限於繼承人在繼承開始前「因結婚、分居或營業」而受被繼承人之贈與，才須將贈與價額加入應繼遺產計算，這三種事由是列舉而非例示，立法目的在於這類贈與帶有預先分配家產的性質。(C) 子女 C 買代步車通勤的 200 萬元購車款，不屬結婚、分居或營業任一情形，僅是一般生活上的贈與，不必歸扣，故為正確答案。(A) 是結婚時的成家基金、(B) 是分居時的安家費、(D) 是子女創業經營餐廳的營業資助，均應加入 3,000 萬元遺產中計算，再從該繼承人應繼分扣除。","hard",[23,27,31,35,39,43],{"id":24,"question":25,"qno":26},"senior_fin_s1-10-013","依民法法定繼承人及應繼分的規定，配偶與父母同為繼承時，配偶之應繼分為何？",13,{"id":28,"question":29,"qno":30},"senior_fin_s1-10-014","85 歲的某甲於 102 年 7 月 3 日與友人外出健行後就一去不返，音訊全無，請問最早何時起可以為死亡之宣告？",14,{"id":32,"question":33,"qno":34},"senior_fin_s1-10-015","下列遺囑何者無效？",15,{"id":36,"question":37,"qno":38},"senior_fin_s1-10-016","依民法第 1174 條規定，有關「拋棄繼承」的程序，下列敘述何者正確？",16,{"id":40,"question":41,"qno":42},"senior_fin_s1-10-034","王伯伯擬以「自書遺囑」捐贈新臺幣 5 億元成立社會福利公益信託，有關「自書遺囑」，下列敘述何者正確？",34,{"id":44,"question":45,"qno":46},"senior_fin_s1-10-042","有關遺產分割之權利與遺囑限制，下列敘述何者錯誤？",42,1784944956919]