[{"data":1,"prerenderedAt":46},["ShallowReactive",2],{"q-senior_fin_s1-8-042":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_s1-8-042","8",42,"依民法規定，繼承人在繼承開始前幾年內，從被繼承人受有財產之贈與者，該財產視為其所得遺產？",[13,14,15,16],"半年","一年","二年","四年",2,"民法相關規範",1,"民法第 1148 條之 1 規定,繼承人在繼承開始前二年內從被繼承人受有財產之贈與者,該財產視為其所得遺產,故 (C) 為正解。此條配合限定繼承制度而設,目的在防止被繼承人生前短期內大量移轉財產給繼承人,再由繼承人以遺產不足為由對債權人主張免責,故將二年內贈與拉回計入供求償,繼承人仍以所得遺產為限負清償責任。(A) 半年、(B) 一年、(D) 四年均非法定期間。留意此二年與遺產及贈與稅法第 15 條死亡前二年內贈與併計課稅時點相同但目的不同,前者處理債務責任,後者處理稅捐。","medium",[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":10},"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？",1784944957457]