<div class=draft-block draft--p left> 依照現行民法之規定,若於締結婚約時未特別申明其夫妻財產制為何種時,則以法定財產制為其適用之。簡而言之,於法定財產制之下區分為婚前財產與婚後財產,基本上在法定財產制關係消滅後(例如離婚),夫妻現存之婚後財產扣除債務後應平均分配,然而若是因繼承或是其他無償取得受贈之財產、慰撫金等也是需扣除不列入平均分配之範疇。</div> <div class=draft-block draft--p left> 故有此類情況,夫妻已商討好離婚協議有關名下不動產需進行調整與分配,可善用現行法規對於夫妻間財產,幾乎視為一體之情況而在移轉時可暫時免收相關稅賦,達成合理節稅之情事,下列即為相關稅賦之說明。</div> <div class=draft-block draft--p left></div> <div class=draft--imgNormal draft-block><div><div style=height:1080px class=image-block-prerender data-src=https://images.unsplash.com/photo-1460364157752-926555421a7e?ixlib=rb-1.2.1&q=80&fm=jpg&crop=entropy&cs=tinysrgb&w=1080&fit=max&ixid=eyJhcHBfaWQiOjI1Njg3fQ data-width=1080 data-height=720 data-source={"alt_description":"sitting woman leaning on man's shoulder facing lake during golden hour","categories":[],"color":"#E2C064","created_at":"2016-04-11T04:43:39-04:00","current_user_collections":[],"description":"Bride and groom sit by pond","height":167,"id":"a1Fmxesw31g","liked_by_user":false,"likes":504,"links":{"download":"https://unsplash.com/photos/a1Fmxesw31g/download","download_location":"https://api.unsplash.com/photos/a1Fmxesw31g/download","html":"https://unsplash.com/photos/a1Fmxesw31g","self":"https://api.unsplash.com/photos/a1Fmxesw31g"},"name":"freestocks.org null","promoted_at":"2016-04-11T04:43:39-04:00","smallsSc":"https://images.unsplash.com/photo-1460364157752-926555421a7e?ixlib=rb-1.2.1&q=80&fm=jpg&crop=entropy&cs=tinysrgb&w=400&fit=max&ixid=eyJhcHBfaWQiOjI1Njg3fQ","src":"https://images.unsplash.com/photo-1460364157752-926555421a7e?ixlib=rb-1.2.1&q=80&fm=jpg&crop=entropy&cs=tinysrgb&w=1080&fit=max&ixid=eyJhcHBfaWQiOjI1Njg3fQ","tags":[{"source":{"ancestry":{"category":{"pretty_slug":"People","slug":"people"},"type":{"pretty_slug":"Images","slug":"images"}},"cover_photo":{"alt_description":"woman wearing white shirt standing","categories":[],"color":"#5DC1F1","created_at":"2017-07-17T20:10:58-04:00","current_user_collections":[],"description":"Jumping For Joy","height":4800,"id":"RrD8ypt8cjY","liked_by_user":false,"likes":1277,"links":{"download":"https://unsplash.com/photos/RrD8ypt8cjY/download","download_location":"https://api.unsplash.com/photos/RrD8ypt8cjY/download","html":"https://unsplash.com/photos/RrD8ypt8cjY","self":"https://api.unsplash.com/photos/RrD8ypt8cjY"},"promoted_at":"2017-07-19T08:01:02-04:00","updated_at":"2019-10-14T01:03:23-04:00","urls":{"full":"https://images.unsplash.com/photo-1500336624523-d727130c3328?ixlib=rb-1.2.1&q=85&fm=jpg&crop=entropy&cs=srgb","raw":"https://images.unsplash.com/photo-1500336624523-d727130c3328?ixlib=rb-1.2.1","regular":"https://images.unsplash.com/photo-1500336624523-d727130c3328?ixlib=rb-1.2.1&q=80&fm=jpg&crop=entropy&cs=tinysrgb&w=1080&fit=max","small":"https://images.unsplash.com/photo-1500336624523-d727130c3328?ixlib=rb-1.2.1&q=80&fm=jpg&crop=entropy&cs=tinysrgb&w=400&fit=max","thumb":"https://images.unsplash.com/photo-1500336624523-d727130c3328?ixlib=rb-1.2.1&q=80&fm=jpg&crop=entropy&cs=tinysrgb&w=200&fit=max"},"user":{"accepted_tos":true,"bio":"feel free to say hi\r\n\r\nig @armedshutter","first_name":"Ayo","id":"LKcsJexUCd0","instagram_username":"armedshutter","last_name":"Ogunseinde","links":{"followers":"https://api.unsplash.com/users/armedshutter/followers","following":"https://api.unsplash.com/users/armedshutter/following","html":"https://unsplash.com/@armedshutter","likes":"https://api.unsplash.com/users/armedshutter/likes","photos":"https://api.unsplash.com/users/armedshutter/photos","portfolio":"https://api.unsplash.com/users/armedshutter/portfolio","self":"https://api.unsplash.com/users/armedshutter"},"location":"Houston","name":"Ayo Ogunseinde","portfolio_url":"http://www.armedshutter.com","profile_image":{"large":"https://images.unsplash.com/profile-fb-1463453058-75f951165e21.jpg?ixlib=rb-1.2.1&q=80&fm=jpg&crop=faces&cs=tinysrgb&fit=crop&h=128&w=128","medium":"https://images.unsplash.com/profile-fb-1463453058-75f951165e21.jpg?ixlib=rb-1.2.1&q=80&fm=jpg&crop=faces&cs=tinysrgb&fit=crop&h=64&w=64","small":"https://images.unsplash.com/profile-fb-1463453058-75f951165e21.jpg?ixlib=rb-1.2.1&q=80&fm=jpg&crop=faces&cs=tinysrgb&fit=crop&h=32&w=32"},"total_collections":0,"total_likes":52,"total_photos":118,"twitter_username":null,"updated_at":"2019-10-18T00:34:42-04:00","username":"armedshutter"},"width":3200},"description":"Choose from a curated selection of people photos. 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