[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-107-1-land-tax-law-001":3},{"subject":4,"subjectSlug":5,"subjectKicker":6,"subjectShort":7,"subjectMcqNote":8,"question":9,"related":24,"sameNumber":50,"hasEssay":23},"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":13,"stem":14,"options":15,"answer":20,"answerNote":21,"lawYear":12,"explanation":22,"freq":13,"indexable":23},"house-107-1-土地法與土地相關稅法概要-001","house-107-1-land-tax-law-001",107,1,"關於土地權利變更登記，下列何者正確？",{"A":16,"B":17,"C":18,"D":19},"其係繼承登記者，應由全體繼承人聲請之","其係繼承登記者，依法應自繼承開始之日起二個月內為之","聲請逾期者，每逾一個月得處應納登記費額二倍之罰鍰","罰鍰最高不得超過應納登記費額二十倍","D",null,"本題考點：土地權利變更登記的聲請人、聲請期限與逾期罰鍰上限，四個選項全部落在《土地法》第 73 條。\n【正解理由】《土地法》第 73 條第二項後段就逾期聲請的處罰定有明文：「聲請逾期者，每逾一個月得處應納登記費額一倍之罰鍰。但最高不得超過二十倍。」罰鍰以應納登記費額為計算基數，按逾期月數逐月累加，但同項但書設有天花板，累加至應納登記費額之二十倍即封頂，故選 D。\n【逐項排除】\n(A) 錯誤。《土地法》第 73 條第一項但書明定，其係繼承登記者，得由任何繼承人為全體繼承人聲請之，並不以全體繼承人共同聲請為必要，且該聲請不影響他繼承人拋棄繼承或限定繼承之權利。\n(B) 錯誤。《土地法》第 73 條第二項規定，聲請應於土地權利變更後一個月內為之，其係繼承登記者，得自繼承開始之日起六個月內為之，選項所稱二個月與條文不合。\n(C) 錯誤。《土地法》第 73 條第二項所定按月加計的倍數為一倍，不是二倍。\n(D) 正確。二十倍即《土地法》第 73 條第二項但書所設的罰鍰最高界限。\n【記憶點】繼承登記記「任一繼承人可辦、六個月、逾期每月一倍、最高二十倍」。",true,[25,30,34,38,42,46],{"webId":26,"stem":27,"number":28,"year":29,"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？",40,106,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-107-1-land-tax-law-002","下列土地，何者非屬土地法規定不得為私有之土地？",2,{"webId":35,"stem":36,"number":37,"year":29,"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":39,"stem":40,"number":41,"year":12,"session":13},"house-107-1-land-tax-law-003","下列何種登記，應繳納登記費？",3,{"webId":43,"stem":44,"number":45,"year":29,"session":13},"house-106-1-land-tax-law-038","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？",38,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"house-107-1-land-tax-law-004","土地法第 34 條之 1 第 1 項有關以多數決處分共有土地之規定，下列處分方式，何者不適用該規定？",4,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":13},"house-114-1-land-tax-law-001",114,"因土地登記有錯誤致人民受有損害，地政機關負損害賠償後，於登記人員未盡下列那一種注意義務時，得對登記人員行使求償權？",{"webId":56,"year":57,"stem":58,"number":13},"house-113-1-land-tax-law-001",113,"依平均地權條例規定，預售屋或新建成屋買賣契約之買受人，於簽訂買賣契約後，不得讓與或轉售買賣契約與第三人，但經其他中央主管機關公告得讓與或轉售之情形並經直轄市、縣（市）主管機關核准者，不在此限。買受人據此得讓與或轉售之戶（棟）數為何？",{"webId":60,"year":61,"stem":62,"number":13},"house-112-1-land-tax-law-001",112,"都市計畫公共設施保留地，未作任何使用並與使用中之土地隔離者，其地價稅之計徵，下列何者正確？",{"webId":64,"year":65,"stem":66,"number":13},"house-111-1-land-tax-law-001",111,"下列有關未辦繼承登記不動產處理方式之敘述，何者正確？",{"webId":68,"year":69,"stem":70,"number":13},"house-110-1-land-tax-law-001",110,"依土地法規定，外國人投資有助於國內重大建設、整體經濟或農牧經營而需要取得土地時，應先經下列何者程序？",1786689132800]