[{"data":1,"prerenderedAt":70},["ShallowReactive",2],{"q-house-109-1-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-109-1-民法概要-024","house-109-1-civil-law-024",109,1,24,"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？",{"A":17,"B":18,"C":19,"D":20},"50 萬元","100 萬元","200 萬元","350 萬元","A",null,"本題考點：無子女時配偶與父母共同繼承之應繼分，及繼承人對被繼承人負債時的扣還。\n【正解理由】甲對丙之 50 萬元債權依《民法》第 1148 條第一項由繼承人承受，遺產總額為 400 萬元。甲無子女，依《民法》第 1138 條由配偶乙與第二順序之父母丙、丁共同繼承；依同法第 1144 條第二款，配偶應繼分為二分之一，餘由丙、丁均分，丙之應繼分為 100 萬元。又《民法》第 1172 條，繼承人對被繼承人負有債務者，於遺產分割時應按其債務數額由應繼分內扣還，丙實得 50 萬元，故選 A。\n【逐項排除】\n(A) 50 萬元是丙應繼分扣還債務後之數額，此項正確。\n(B) 100 萬元是丙扣還債務前的應繼分，未依《民法》第 1172 條扣還，此項錯誤。\n(C) 200 萬元是丙、丁應繼分合計，非丙一人所得，此項錯誤。\n(D) 350 萬元只計現金且誤認全歸丙，漏計對丙債權，亦不合應繼分，此項錯誤。\n【演算步驟】公式：丙實得 =（遺產總額 − 乙應繼分）÷ 2 − 丙之債務。遺產總額 = 現金 350 萬元 + 債權 50 萬元 = 400 萬元；乙應繼分 = 400 萬元 ÷ 2 = 200 萬元；丙應繼分 =（400 萬元 − 200 萬元）÷ 2 = 100 萬元；丙實得 = 100 萬元 − 50 萬元 = 50 萬元。\n【記憶點】債權先入遺產，再定應繼分，最後在欠債者份額內扣還。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-109-1-civil-law-023","甲乙夫妻育有丙、丁二子及戊女。丙與己女結婚，婚後育有一子庚，戊女未婚生下一子辛。多年後甲死亡，而戊早於甲死亡，丙則拋棄繼承。設甲留有遺產 900 萬元，則甲之遺產應如何繼承？",23,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-109-1-civil-law-025","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？",25,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"house-109-1-civil-law-022","下列關於夫妻法定財產制之敘述，何者正確？",22,{"webId":39,"stem":40,"number":13,"year":41,"session":13},"house-110-1-civil-law-001","甲與乙訂立買賣契約，契約條款記載「…價金新臺幣陸拾捌萬元整（NT$860,000）。前揭捌拾陸萬元價金應於訂約後 10 日內支付。」若嗣後雙方就價金金額爭訟時，法院應如何決定價金？",110,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"house-109-1-civil-law-021","甲、乙結婚並約定共同財產制為夫妻財產制，共同財產制關係存續中二人之共同財產為 2000 萬元，若甲、乙離婚而無特別約定時，則乙可分得若干共同財產？",21,{"webId":47,"stem":48,"number":49,"year":41,"session":13},"house-110-1-civil-law-002","關於胎兒的敘述，下列何者正確？",2,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-civil-law-024",114,"關於生前特種贈與的歸扣，下列何者錯誤？",{"webId":56,"year":57,"stem":58,"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":60,"year":61,"stem":62,"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":64,"year":65,"stem":66,"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":68,"year":41,"stem":69,"number":14},"house-110-1-civil-law-024","關於喪失繼承權情事的敘述，下列何者正確？",1786689127403]