[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-trust_prac-61-079":3},{"exam":4,"examName":5,"chapterSlug":6,"question":7,"related":22},"trust_prac","信託業業務人員信託業務專業測驗——信託實務","c4",{"id":8,"exam":4,"session":9,"qno":10,"question":11,"options":12,"answer":17,"chapter":18,"freq":19,"explanation":20,"difficulty":21},"trust_prac-61-079","61",79,"投資下列何種證券之孳息收益係採分離課稅？ A.不動產投資信託受益證券 B.不動產資產信託受益證券 C.金融資產證券化受益證券",[13,14,15,16],"僅 AB","僅 BC","僅 AC","ABC",3,"金融資產證券化",1,"不動產投資信託(REIT)、不動產資產信託受益證券，以及金融資產證券化受益證券，其利息（孳息）收益依各該條例均採 6% 分離課稅、不併入綜合所得總額，故三者皆是，選 ABC。這是為鼓勵資產證券化市場而給的租稅優惠。","medium",[23,27,31,35,39,43],{"id":24,"question":25,"qno":26},"trust_prac-60-047","金融資產證券化符合資格之受益人，提出召集受益人會議之請求後，原則上有召集權之人至遲應於幾日內召集受益人會議？",47,{"id":28,"question":29,"qno":30},"trust_prac-60-048","受託機構因辦理金融資產證券化，而向符合主管機關所定條件之特定人私募，其應募人總數不得超過多少人？",48,{"id":32,"question":33,"qno":34},"trust_prac-60-049","特殊目的公司依資產證券化計畫向非特定人公開招募資產基礎證券時，應向下列何者申請核准或申報生效？",49,{"id":36,"question":37,"qno":38},"trust_prac-60-050","依金融資產證券化條例規定，主管機關於必要時，得委託專門職業及技術人員，就資產信託證券化計畫之執行狀況，檢查受託機構之業務及財務，其費用應由下列何者負擔？",50,{"id":40,"question":41,"qno":42},"trust_prac-60-051","依金融資產證券化條例規定，我國金融資產證券化採特殊目的信託架構者，下列敘述何者正確？",51,{"id":44,"question":45,"qno":46},"trust_prac-60-052","委託人依金融資產證券化條例規定，將金融資產移轉予受託機構時，該金融資產在委託人之會計處理上應屬下列何者？",52,1783417882326]