[{"data":1,"prerenderedAt":47},["ShallowReactive",2],{"q-trust_prac-60-080":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","c2",{"id":8,"exam":4,"session":9,"qno":10,"question":11,"options":12,"answer":17,"chapter":18,"freq":19,"explanation":20,"difficulty":21},"trust_prac-60-080","60",80,"有關不動產資產信託之敘述，下列何者正確？",[13,14,15,16],"性質上為金錢信託","受託機構以設立滿三年以上且信用評等達一定等級以上之信託業為限","向主管機關申請核准或申報生效前，免先洽請專業估價者就信託財產依不動產估價師法之規定出具估價報告書","依信託契約之約定，信託土地於信託終止後毋須返還委託人者，於信託行為成立移轉土地所有權時，即應以委託人為納稅義務人課徵土地增值稅",3,"不動產信託",1,"正確者為(D):信託土地依契約約定於信託終止後毋須返還委託人者,委託人等於終局讓與該土地、實質為處分,故於信託行為成立移轉土地所有權時,即以委託人為納稅義務人課徵土地增值稅,而非遞延至信託關係消滅時才課。(A)錯:委託人交付的是不動產本身,性質屬不動產信託而非金錢信託。(C)錯:向主管機關申請核准或申報生效前,應先洽請專業估價者依不動產估價師法出具估價報告書,此為法定程序,不得免除。","hard",[23,27,31,35,39,43],{"id":24,"question":25,"qno":26},"trust_prac-60-038","有關不動產投資信託契約就信託財產借入款項之規定，下列敘述何者錯誤？",38,{"id":28,"question":29,"qno":30},"trust_prac-60-039","目前不動產證券化商品，主要是針對下列何種不動產市場？",39,{"id":32,"question":33,"qno":34},"trust_prac-60-040","依信託業設立標準規定，僅辦理不動產資產信託之信託公司，其最低實收資本額為新臺幣多少元？",40,{"id":36,"question":37,"qno":38},"trust_prac-60-041","有關不動產證券化之特性，下列何者錯誤？",41,{"id":40,"question":41,"qno":42},"trust_prac-60-042","不動產資產信託受益權之行使及轉讓，應以下列何者為之？",42,{"id":44,"question":45,"qno":46},"trust_prac-60-043","有關不動產資產信託之敘述，下列何者錯誤？",43,1787293930672]