[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-105-1-land-tax-law-017":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-017","house-105-1-land-tax-law-017",105,1,17,"關於土地權利變更登記，依土地法規定，下列何種情況免繳納登記費？",{"A":17,"B":18,"C":19,"D":20},"共有物分割登記","限制登記","移轉登記","繼承登記","B",null,"本題考點：《土地法》第 78 條免繳登記費的八款列舉，以及同法第 76 條權利變更登記的收費基礎。\n【正解理由】《土地法》第 78 條明定「左列登記，免繳納登記費：一、因土地重劃之變更登記。二、更正登記。三、消滅登記。四、塗銷登記。五、更名登記。六、住址變更登記。七、標示變更登記。八、限制登記」，限制登記正是第八款所列者，故選 B。\n【逐項排除】\n(A) 應繳。共有物分割登記使各共有人的權利內容發生變動，屬《土地法》第 72 條所稱的權利變更登記，依同法第 76 條第一項按申報地價或權利價值繳納千分之一，不在同法第 78 條八款之列。\n(B) 免繳。限制登記是《土地法》第 78 條第八款明列的免費登記，查封、假扣押、假處分、破產登記與預告登記均屬之。\n(C) 應繳。移轉登記屬《土地法》第 72 條的權利變更登記，依同法第 76 條第一項繳納千分之一登記費。\n(D) 應繳。繼承登記同屬權利變更登記，依《土地法》第 76 條第一項繳費；同法第 73 條第二項並定有繼承登記得自繼承開始之日起六個月內聲請，逾期每逾一個月得處應納登記費額一倍之罰鍰、最高不得超過二十倍的規定。\n【記憶點】免費八款背「重、正、消、塗、名、址、標、限」，其餘按申報地價或權利價值千分之一。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-105-1-land-tax-law-016","甲將 A 地設定地上權給乙蓋 B 屋後，甲將 A 地出賣並移轉登記給丙，嗣後乙將 B 屋連同地上權一併出賣於丁。依法院實務見解，下列敘述何者最正確？",16,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-105-1-land-tax-law-018","甲、乙、丙、丁、戊等五人分別共有 A 屋，應有部分均等。下列何者錯誤？",18,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"house-105-1-land-tax-law-015","依土地法規定，直轄市或縣（市）政府對於其所經管公有土地，須經民意機關同意，並經行政院核准後，方得進行一定行為。下列行為何者屬之？",15,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-105-1-land-tax-law-019","甲將其 A 屋賣給乙，但尚未為移轉登記，關於乙就 A 屋的移轉請求權申請預告登記，下列敘述何者錯誤？",19,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"house-105-1-land-tax-law-014","甲、乙、丙等三人公同共有 A 屋，甲與乙擅自於 105 年 8 月 8 日將 A 屋出賣於丁。下列敘述何者錯誤？",14,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"house-105-1-land-tax-law-020","甲有 A 耕地一筆，在 99 年 8 月 8 日將 A 地出租於乙，於租賃期間，A 地被徵收並經徵收執行機關囑託登記機關登記為需用土地人丙所有，乙得否主張其為優先購買權人，因而請求塗銷 A 地的該登記？",20,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-land-tax-law-017",114,"依土地稅法規定，納稅義務人藉變更、隱匿地目等則或於適用特別稅率、減免地價稅或田賦之原因、事實消滅時，未向主管稽徵機關申報者，應依規定辦理，下列敘述何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"house-113-1-land-tax-law-017",113,"甲乙丙丁戊共有 A 地，持分各五分之一。甲乙丙三人擬依土地法第 34 條之 1 規定，將 A 地出售予戊，下列敘述何者正確？",{"webId":60,"year":61,"stem":62,"number":14},"house-112-1-land-tax-law-017",112,"依土地法之規定，外國人為供自用、投資或公益之目的使用，得取得所需之土地，其面積及所在地點，應受該管直轄市或縣（市）政府依法所定之限制，下列何種用途不屬之？",{"webId":64,"year":65,"stem":66,"number":14},"house-111-1-land-tax-law-017",111,"依土地徵收條例規定，區段徵收範圍內土地，經規劃整理後，有關其處理方式，下列敘述何者錯誤？",{"webId":68,"year":69,"stem":70,"number":14},"house-110-1-land-tax-law-017",110,"非都市土地經劃定使用分區並編定使用地類別，應依其容許使用之項目及許可使用細目使用。但中央目的事業主管機關認定為重大建設計畫所需之臨時性設施，經徵得使用地之中央主管機關及有關機關同意後，得核准為臨時使用。中央目的事業主管機關於核准時，應函請直轄市或縣（市）政府將臨時使用用途及期限等資料，依相關規定程序登錄於何處？",1786689133711]