[{"data":1,"prerenderedAt":55},["ShallowReactive",2],{"q-house-106-1-land-tax-law-028":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-106-1-土地法與土地相關稅法概要-028","house-106-1-land-tax-law-028",106,1,28,"重新實施地籍測量時，已依法設立界標之土地所有權人，於重測結果公告後認為測量結果有錯誤者，應如何辦理？",{"A":17,"B":18,"C":19,"D":20},"土地所有權人得於公告期間內，向該管地政機關繳納複丈費，聲請複丈","土地所有權人得於公告期滿後，向該管地政機關申請重新實施地籍測量","應由該管地政機關予以調處，不服調處者，應於接到調處通知後 15 日內，向司法機關訴請處理","應由該管地政機關予以調處，不服調處者，應於接到調處通知後 15 日內，循行政救濟程序辦理","A",null,"本題考點：重新實施地籍測量後，土地所有權人對重測結果不服的法定救濟途徑——聲請複丈，而非調處或另行申請重測。\n【正解理由】《土地法》第 46-3 條第一項規定，重新實施地籍測量之結果應予公告，其期間為三十日；同條第二項規定，土地所有權人認為前項測量結果有錯誤，除未依前條之規定設立界標或到場指界者外，得於公告期間內，向該管地政機關繳納複丈費，聲請複丈，經複丈者不得再聲請複丈。題示所有權人已依法設立界標，並無該條但書所排除的情形，其救濟方式即為在公告期間內繳納複丈費聲請複丈，故選 A。\n【逐項排除】\n(A) 與《土地法》第 46-3 條第二項逐字相符，且限於公告期間內為之、複丈以一次為限。\n(B) 於法無據。《土地法》第 46-3 條第三項規定逾公告期間未經聲請複丈者，地政機關即據以辦理土地標示變更登記，並無公告期滿後再申請重測的路徑。\n(C) 調處程序規定於《土地法》第 59 條第二項，係土地總登記公告期間因異議而生權利爭執的處理；重測時因設立界標或到場指界發生界址爭議者，才依《土地法》第 46-2 條第二項準用之。\n(D) 適用對象已誤，且救濟方式亦誤：《土地法》第 59 條第二項的不服調處途徑，是十五日內向司法機關訴請處理，而非循行政救濟程序。\n【記憶點】重測有錯先繳複丈費聲請複丈，界址吵起來才輪到調處。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-106-1-land-tax-law-027","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？",27,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-106-1-land-tax-law-029","下列有關逾期未辦繼承登記土地之處理程序，何者正確？",29,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"house-106-1-land-tax-law-025","下列何者非區域計畫法規定區域計畫得隨時檢討變更之原因？",25,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-106-1-land-tax-law-030","依土地法第 103 條規定，租用建築房屋之基地，非因下列何種情形，出租人不得收回？",30,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"house-106-1-land-tax-law-024","下列有關違反區域計畫管制使用土地者之處罰規定，何者錯誤？",24,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"house-106-1-land-tax-law-031","關於房地交易課徵所得稅之稅率規定，下列敘述何者錯誤？",31,[51],{"webId":52,"year":53,"stem":54,"number":14},"house-105-1-land-tax-law-028",105,"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？",1786689133468]