[{"data":1,"prerenderedAt":55},["ShallowReactive",2],{"q-house-105-1-land-tax-law-027":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-027","house-105-1-land-tax-law-027",105,1,27,"甲有 A 地一筆，關於「甲同意 A 地無償供不特定公眾通行」的資訊，依相關規定與實務見解，下列敘述何者正確？",{"A":17,"B":18,"C":19,"D":20},"該資訊屬土地法規定應登記事項，且得登錄於土地參考資訊檔內","該資訊屬土地法規定應登記事項，但無法登錄於土地參考資訊檔內","該資訊非屬土地法規定應登記事項，但得登錄於土地參考資訊檔內","該資訊非屬土地法規定應登記事項，且無法登錄於土地參考資訊檔內","C",null,"本題考點：無償供公眾通行的事實是否屬土地法上的應登記事項，以及此類資訊在土地參考資訊檔中的處理。\n【正解理由】依《土地法》第 37 條第一項，「土地登記，謂土地及建築改良物之所有權與他項權利之登記」，登記的客體以所有權與他項權利為限。甲同意 A 地無償供不特定公眾通行，性質上是既成道路所生的公用地役關係，既非所有權，亦不屬條文所稱的他項權利，自不在應登記事項之列；惟此種與土地利用密切相關的事實，地政機關得依中央地政主管機關訂定的作業規定登錄於土地參考資訊檔，供查詢時一併知悉，故選 C。\n【逐項排除】\n(A) 錯誤。前段誤把公眾通行的事實當成《土地法》第 37 條第一項所稱的登記客體，縱使後段的可登錄部分正確，整項仍不可採。\n(B) 錯誤。前段同樣誤認為應登記事項，後段又否定得登錄於土地參考資訊檔，兩段都與現制不符。\n(C) 正確。非屬應登記事項，但得以參考資訊方式登錄，兼顧物權登記的法定性與土地利用資訊的揭露。\n(D) 錯誤。前段的判斷正確，後段誤認無法登錄；土地參考資訊檔的功能正在收容這類不屬登記事項的土地利用事實。\n【記憶點】登記簿只收所有權與他項權利，公眾通行的事實走土地參考資訊檔。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-105-1-land-tax-law-026","依所得稅法之規定，下列關於土地房屋交易所得稅之敘述，何者正確？",26,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-105-1-land-tax-law-028","依相關規定與實務見解，關於地權與地用的敘述，下列何者最正確？",28,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"house-105-1-land-tax-law-025","A 地及坐落其上之 B 屋原同屬甲所有。甲僅將 B 屋贈與並移轉給乙，乙以 B 屋設定抵押權給丙，其後，法院拍賣 B 屋而由丁拍定。下列敘述何者正確？",25,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-105-1-land-tax-law-029","A 地原地目為「田」，經所有權人甲申請變更地目為「建」，嗣乙地政事務所認該地目變更係屬違法，請示丙縣政府如何處理，俟丙決議後，乙乃依丙決議之原則，維持「建」地目之登記，惟於 A 地之土地登記簿標示部其他登記事項欄註記：「本土地涉及違法地目變更，土地使用管制仍應受原『田』地目之限制」，並通知甲。依最高行政法院決議見解，甲如不服該註記，是否得循行政訴訟途徑請求救濟？",29,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"house-105-1-land-tax-law-024","甲於 105 年 9 月 1 日將其 A 屋和其坐落的 B 地出售於乙。在未有特約的情形，下列敘述何者正確？",24,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"house-105-1-land-tax-law-030","都市計畫法所定義的都市計畫事業，下列何者不包括在內？",30,[51],{"webId":52,"year":53,"stem":54,"number":14},"house-106-1-land-tax-law-027",106,"依都市計畫法第 22 條規定，下列何者非細部計畫應以細部計畫書及細部計畫圖應表明之事項？",1786689133796]