[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-105-1-land-tax-law-010":3},{"subject":4,"subjectSlug":5,"subjectKicker":6,"subjectShort":7,"subjectMcqNote":8,"question":9,"related":25,"sameNumber":50,"hasEssay":24},"土地法與土地相關稅法概要","land-tax-law","土地法與土地稅法 · Land & Land Tax","土地法與土地稅法","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-105-1-土地法與土地相關稅法概要-010","house-105-1-land-tax-law-010",105,1,10,"私有土地所有權消滅之情形眾多，下列何者為相對消滅之情形？",{"A":17,"B":18,"C":19,"D":20},"因逾期未辦理土地總登記而消滅","因土地流失而消滅","因買賣而消滅","因拋棄而消滅","C",null,"本題考點：私有土地所有權消滅的分類，絕對消滅是權利本身歸於消滅，相對消滅是權利主體變更而權利仍然存續。\n【正解理由】買賣是所有權自出賣人移轉於買受人，權利客體與權利本身都繼續存在，只是主體換人，對原所有權人而言消滅、對買受人而言取得，屬相對消滅；《土地法》第 72 條也把「移轉」與「消滅」並列為土地總登記後應為變更登記的不同事由，可見移轉並非權利本身之消滅，故選 C。\n【逐項排除】\n(A) 逾期未辦理土地總登記者，該土地終局歸屬國有，並無承受權利的私人主體，依《土地法》第 10 條第二項「私有土地之所有權消滅者，為國有土地」，屬絕對消滅，本項錯誤。\n(B) 依《土地法》第 12 條第一項，私有土地因天然變遷成為湖澤或可通運之水道時，其所有權視為消滅；權利客體本身滅失而無人承受，屬絕對消滅，本項錯誤。\n(C) 買賣移轉只發生權利主體的更迭，所有權存續於受讓人身上，正是相對消滅的典型，本項正確。\n(D) 拋棄是所有權人單方使自己的所有權歸於消滅，該土地依《土地法》第 10 條第二項成為國有土地，並非移轉給特定承受人，屬絕對消滅，本項錯誤。\n【記憶點】權利換人是相對消滅，權利本身不見了才是絕對消滅。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-105-1-land-tax-law-009","有關公告地價與公告土地現值的差別，下列敘述何者正確？",9,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-105-1-land-tax-law-011","有關土地增值稅之優惠規定，下列何者正確？",11,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"house-105-1-land-tax-law-008","有關實施區段徵收之土地，其土地之租稅優惠，下列敘述何者錯誤？",8,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-105-1-land-tax-law-012","依最高法院民事庭會議決議的見解，下列敘述何者正確？",12,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"house-105-1-land-tax-law-007","地價稅採累進稅率，關於累進起點地價之規定，下列何者正確？",7,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"house-105-1-land-tax-law-013","關於徵收不動產的敘述，下列何者錯誤？",13,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-land-tax-law-010",114,"土地法第 78 條第 8 款所稱限制登記，謂限制登記名義人處分其土地權利所為之登記，下列何者非屬之？",{"webId":56,"year":57,"stem":58,"number":14},"house-113-1-land-tax-law-010",113,"依土地法規定，逾期未辦繼承之土地於標售時，有關優先購買權人之順序依序為何？",{"webId":60,"year":61,"stem":62,"number":14},"house-112-1-land-tax-law-010",112,"依平均地權條例之規定，委託不動產經紀業代銷預售屋者，應於何時向直轄市、縣（市）主管機關申報登錄資訊？",{"webId":64,"year":65,"stem":66,"number":14},"house-111-1-land-tax-law-010",111,"下列何類徵收事業之需用土地人在補償費未發給完竣前，或未核定發給抵價地前，因公共安全急需，得先進入被徵收土地內工作？",{"webId":68,"year":69,"stem":70,"number":14},"house-110-1-land-tax-law-010",110,"依平均地權條例規定，預售屋買受人將已付定金，確立買賣標的物及價金等事項之書面契據，轉售予第三人時，由直轄市、縣（市）主管機關按戶（棟）處罰新臺幣多少元？",1786689133653]