[{"data":1,"prerenderedAt":55},["ShallowReactive",2],{"q-house-106-1-land-tax-law-038":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-038","house-106-1-land-tax-law-038",106,1,38,"依土地法之規定，聲請為土地權利變更登記，應檢附什麼文件？",{"A":17,"B":18,"C":19,"D":20},"原發土地所有權狀及地段圖","原發土地所有權狀及地段圖或土地他項權利證明書","原發土地所有權狀及地段圖及土地他項權利證明書","原發土地所有權狀或地段圖及土地他項權利證明書","B",null,"本題考點：《土地法》規定聲請土地權利變更登記時應檢附的文件。\n【正解理由】依《土地法》第 74 條，聲請為土地權利變更登記，應檢附原發土地所有權狀及地段圖或土地他項權利證明書。條文的連接方式是「原發土地所有權狀及地段圖」為一組、「土地他項權利證明書」為另一組，兩組之間用「或」連接，依所聲請登記的權利種類擇一提出。選項與條文逐字相符，故選 B。\n【逐項排除】\n(A) 漏列。只寫原發土地所有權狀及地段圖，把他項權利登記的那一組整個刪掉，不符《土地法》第 74 條的完整文字。\n(B) 正確。所有權登記提出原發土地所有權狀及地段圖，他項權利登記提出土地他項權利證明書，正是《土地法》第 74 條的規範方式。\n(C) 連接詞誤植。把「或」改成「及」，變成三份文件必須同時檢附；《土地法》第 74 條並未要求所有權狀、地段圖與他項權利證明書一併提出。\n(D) 兩個連接詞恰好互換。把所有權狀與地段圖之間的「及」寫成「或」，又把後面的「或」寫成「及」，切割位置與《土地法》第 74 條相反，會變成所有權狀與他項權利證明書搭配提出。\n【記憶點】記一句「權狀配地段圖，或者他項權利證明書」——前兩者綁死成一組，後者自成一組，考點永遠在那兩個連接詞的位置。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-106-1-land-tax-law-037","都市計畫發布實施後，應依何法之規定，實施建築管理？",37,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-106-1-land-tax-law-039","依土地法及平均地權條例對於空地及荒地之規定，下列敘述何者錯誤？",39,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"house-106-1-land-tax-law-036","依平均地權條例之規定，土地買賣未辦竣權利移轉登記，承買人再行出售該土地時，處應納登記費多少倍以下之罰鍰？",36,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-106-1-land-tax-law-040","甲 105 年 6 月買入 A 房地，購入成本 1,300 萬元，於 106 年 2 月以 2,000 萬元出售 A 房地時，繳納土地增值稅 10 萬元（土地漲價總數額為 100 萬元），因取得、改良及移轉而支付的費用 50 萬元，其應納交易所得稅若干？",40,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"house-106-1-land-tax-law-035","山坡地範圍內森林區、山坡地保育區及風景區之土地，在未編定使用地類別之前，適用那項用地之管制？",35,{"webId":47,"stem":48,"number":13,"year":49,"session":13},"house-107-1-land-tax-law-001","關於土地權利變更登記，下列何者正確？",107,[51],{"webId":52,"year":53,"stem":54,"number":14},"house-105-1-land-tax-law-038",105,"依平均地權條例規定，為避免私人壟斷，應對私有土地面積有最高額之限制。其相關限制內容，下列何者正確？",1786689133560]