[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-114-1-civil-law-024":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-114-1-民法概要-024","house-114-1-civil-law-024",114,1,24,"關於生前特種贈與的歸扣，下列何者錯誤？",{"A":17,"B":18,"C":19,"D":20},"生前特種贈與，包括因結婚、分居、營業所為之贈與","須有其他繼承人行使歸扣權，始須歸扣","一般認為，生前特種贈與之被繼承人有應繼分前付之意思","即使被繼承人於贈與時有反對意思表示，仍應歸扣","D",null,"本題考點：《民法》第 1173 條生前特種贈與之歸扣，其原因範圍、性質與被繼承人反對意思表示之效果。\n【正解理由】《民法》第 1173 條第一項規定，繼承人中有在繼承開始前因結婚、分居或營業，已從被繼承人受有財產之贈與者，應將該贈與價額加入繼承開始時被繼承人所有之財產中，為應繼遺產；但書並明定「但被繼承人於贈與時有反對之意思表示者，不在此限」。可見被繼承人於贈與時已為反對之意思表示者，即免除歸扣。選項(D)謂縱有反對意思表示仍應歸扣，恰與但書相反，敘述錯誤，故選 D。\n【逐項排除】\n(A) 正確。第 1173 條第一項明列因結婚、分居或營業所為之贈與為歸扣標的，此三種原因以外之贈與不生歸扣問題。\n(B) 正確。歸扣係於遺產分割時，由該繼承人之應繼分中扣除該贈與價額（第 1173 條第二項）；一般認為其實際運作須由其他繼承人於分割時主張扣除，始生歸扣之效果。\n(C) 正確。歸扣制度之理論基礎，一般認為係被繼承人就結婚、分居、營業之贈與，有「應繼分前付」之意思，故將其價額算入應繼遺產，以維持共同繼承人間之公平。\n(D) 錯誤，即本題應選之答案。但書明定被繼承人於贈與時有反對之意思表示者，不在應歸扣之列。\n【記憶點】歸扣只認「婚、居、業」三種贈與，被繼承人贈與時一句反對，即免歸扣。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-114-1-civil-law-023","依我國民法有關遺囑之規定，下列敘述何者錯誤？",23,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"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？",25,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"house-114-1-civil-law-022","我國現行民法對於繼承制度，原則上採取概括繼承有限責任之規範型態。下列何者屬於正確之敘述？",22,{"webId":39,"stem":40,"number":13,"year":41,"session":13},"house-105-1-civil-law-001","有關民法的法源，民法第 1 條規定「民事，法律所未規定者，依習慣；無習慣者，依法理。」下列敘述何者正確？",105,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"house-114-1-civil-law-021","民法對於法定繼承人及其順序，於第 1138 條設有明文規定。下列相關之說明，何者正確？",21,{"webId":47,"stem":48,"number":49,"year":41,"session":13},"house-105-1-civil-law-002","依民法之規定，下列何種非屬法定要式行為？",2,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-113-1-civil-law-024",113,"民法關於特留分比例之規定，下列敘述，何者錯誤？",{"webId":56,"year":57,"stem":58,"number":14},"house-112-1-civil-law-024",112,"關於回復喪失繼承權之敘述，下列何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"house-111-1-civil-law-024",111,"關於財團法人之敘述，下列何者正確？",{"webId":64,"year":65,"stem":66,"number":14},"house-110-1-civil-law-024",110,"關於喪失繼承權情事的敘述，下列何者正確？",{"webId":68,"year":69,"stem":70,"number":14},"house-109-1-civil-law-024",109,"甲、乙為夫妻，並無子女。丙、丁為甲之父母。甲死亡時留有 350 萬元之現金及對丙有 50 萬元之債權。試問，於遺產分割時，丙可以分得多少遺產？",1786689126181]