[{"data":1,"prerenderedAt":70},["ShallowReactive",2],{"q-house-113-1-civil-law-025":3},{"subject":4,"subjectSlug":5,"subjectKicker":6,"subjectShort":7,"subjectMcqNote":8,"question":9,"related":25,"sameNumber":50,"hasEssay":24},"民法概要","civil-law","民法概要 · Civil Law","民法","105–106 年 40 題(每題 1.25 分)、107 年起 25 題(每題 2 分)",{"id":10,"webId":11,"year":12,"session":13,"subject":4,"number":14,"stem":15,"options":16,"answer":21,"answerNote":22,"lawYear":12,"explanation":23,"freq":13,"indexable":24},"house-113-1-民法概要-025","house-113-1-civil-law-025",113,1,25,"甲死亡後留有土地一筆，由其妻乙、兒子丙及女兒丁及戊繼承，因丙不想繼承該筆土地，故向法院以書面聲明拋棄繼承，並通知其他應繼承之人，戊知悉後，則向乙、丙、丁表明，其也要拋棄繼承，並拒絕繳納遺產稅及辦理繼承登記。下列敘述，何者正確？",{"A":17,"B":18,"C":19,"D":20},"丙收到法院寄發之「台端拋棄繼承，准予備查」的函件時，拋棄繼承才生效","丙拋棄繼承時，其子女可代位繼承","戊亦已經拋棄繼承，不得繼承土地所有權","甲之繼承人有乙、丁、戊等三人，應繼分均等","D",null,"本題考點：拋棄繼承之法定方式與拋棄後應繼分之歸屬，涉及《民法》第 1174 條與第 1176 條。\n【正解理由】依《民法》第 1174 條第二項，拋棄繼承應於知悉其得繼承之時起三個月內，以書面向法院為之。丙已向法院以書面聲明並通知其他應繼承之人，拋棄有效；戊僅向乙丙丁表明，未以書面向法院為之，不生拋棄之效力，仍為繼承人。依《民法》第 1176 條第一項，第一順序繼承人中有拋棄繼承權者，其應繼分歸屬於其他同為繼承之人，故甲之繼承人為乙、丁、戊三人；再依《民法》第 1144 條第一款，配偶與第一順序繼承人同為繼承時應繼分平均，三人各得三分之一，(D) 正確，故選 D。\n【逐項排除】\n(A) 錯誤。拋棄繼承於以書面向法院為之且要件具備時即生效力，並依《民法》第 1175 條溯及於繼承開始時，法院函覆准予備查並非拋棄之生效要件。\n(B) 錯誤。依《民法》第 1140 條，代位繼承以第一順序繼承人於繼承開始「前」死亡或喪失繼承權者為限，拋棄繼承不在其列，丙之子女不得代位。\n(C) 錯誤。戊僅向其他繼承人表明，不符《民法》第 1174 條第二項「以書面向法院為之」之法定方式，拋棄不生效力，戊仍得繼承土地所有權。\n(D) 正確。乙、丁、戊三人依《民法》第 1144 條第一款平均繼承，應繼分各為三分之一。\n【記憶點】拋棄繼承要「三個月內、書面、向法院」三者齊備；口頭說不要、拒繳稅，都不是拋棄。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-113-1-civil-law-024","民法關於特留分比例之規定，下列敘述，何者錯誤？",24,{"webId":31,"stem":32,"number":13,"year":33,"session":13},"house-114-1-civil-law-001","依我國民法有關死亡宣告之規定，下述何者錯誤？",114,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"house-113-1-civil-law-023","甲男與乙女結婚後，並無任何子女。嗣後，甲男死亡，繼承人為乙與甲之父母丙丁。關於乙女之應繼分，下列敘述，何者正確？",23,{"webId":39,"stem":40,"number":41,"year":33,"session":13},"house-114-1-civil-law-002","我國民法修正時，增訂有關監護宣告及輔助宣告制度之規定。依現行民法相關之規定，下列何者錯誤？",2,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"house-113-1-civil-law-022","甲男與乙女結婚後，乙女與丙男發生婚外情，並生下丁。下列敘述，何者錯誤？",22,{"webId":47,"stem":48,"number":49,"year":33,"session":13},"house-114-1-civil-law-003","下列敘述，何者與民法法人之規定並不相容？",3,[51,54,58,62,66],{"webId":52,"year":33,"stem":53,"number":14},"house-114-1-civil-law-025","甲夫乙妻，一起到夏威夷旅遊，租車亂跑，不幸墜入山谷。下列何者錯誤？",{"webId":55,"year":56,"stem":57,"number":14},"house-112-1-civil-law-025",112,"關於拋棄繼承之敘述，下列何者錯誤？",{"webId":59,"year":60,"stem":61,"number":14},"house-111-1-civil-law-025",111,"下列何者屬於當然無效之法律行為？",{"webId":63,"year":64,"stem":65,"number":14},"house-110-1-civil-law-025",110,"關於遺產分割的敘述，下列何者正確？",{"webId":67,"year":68,"stem":69,"number":14},"house-109-1-civil-law-025",109,"甲乙夫妻婚後育有一子丙，三人與甲寡居之母親丁同住。甲乙兩人因感情不睦，故協議離婚，惟某日前往辦理離婚登記途中，甲不幸發生事故身亡。甲生前曾預立有效遺囑一份，記載將來所有遺產均由獨子丙繼承。甲身後遺有現金 600 萬元。若繼承人主張特留分扣減權時，甲之遺產應如何分配？",1786689126476]