[{"data":1,"prerenderedAt":55},["ShallowReactive",2],{"q-house-106-1-land-tax-law-029":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-029","house-106-1-land-tax-law-029",106,1,29,"下列有關逾期未辦繼承登記土地之處理程序，何者正確？",{"A":17,"B":18,"C":19,"D":20},"自繼承開始之日起逾 1 年未辦理繼承登記者，直轄市或縣市地政機關查明後，應公告繼承人於 6 個月內聲請登記","逾期未辦理繼承登記，經限期聲請登記仍未聲請者，地政機關予以列冊管理期間為 10 年","經地政機關列冊管理，期滿仍未聲請登記者，由地政機關將該土地或建築改良物清冊移請行政執行署公開標售","經公開標售之土地，自登記完畢之日起 10 年內，原權利人得檢附證明文件按其法定應繼分，申請發給價金","D",null,"本題考點：《土地法》第 73-1 條逾期未辦繼承登記土地的完整處理程序——公告期間、列冊管理年限、標售機關與價金請領期間。\n【正解理由】《土地法》第 73-1 條第五項規定，經五次標售而未標出者，登記為國有並準用第二項後段喪失占有權及租賃期限之規定；自登記完畢之日起十年內，原權利人得檢附證明文件按其法定應繼分，向國有財產局申請就第四項專戶提撥發給價金，經審查無誤，公告九十日期滿無人異議時，按該土地或建築改良物第五次標售底價分算發給之。選項所述十年內按法定應繼分申請發給價金，與該項相符，故選 D。\n【逐項排除】\n(A) 期間錯誤。《土地法》第 73-1 條第一項是自繼承開始之日起逾一年未辦理繼承登記者，經查明後公告繼承人於三個月內聲請登記，不是 6 個月。\n(B) 年限錯誤。《土地法》第 73-1 條第二項的列冊管理期間為十五年，不是 10 年。\n(C) 機關錯誤。《土地法》第 73-1 條第二項是將清冊移請國有財產局公開標售，不是移請行政執行署。\n(D) 與《土地法》第 73-1 條第五項相符，惟須先經五次標售未標出而登記為國有。\n【記憶點】一年公告、三個月聲請、十五年列冊、五次流標登記國有、十年內領價金。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-106-1-land-tax-law-028","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？",28,{"webId":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"house-106-1-land-tax-law-032","依契稅條例之規定，契稅之課稅基礎是？",32,[51],{"webId":52,"year":53,"stem":54,"number":14},"house-105-1-land-tax-law-029",105,"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？",1786689133477]