[{"data":1,"prerenderedAt":70},["ShallowReactive",2],{"q-house-107-1-land-tax-law-004":3},{"subject":4,"subjectSlug":5,"subjectKicker":6,"subjectShort":7,"subjectMcqNote":8,"question":9,"related":25,"sameNumber":49,"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-107-1-土地法與土地相關稅法概要-004","house-107-1-land-tax-law-004",107,1,4,"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？",{"A":17,"B":18,"C":19,"D":20},"設定農育權","設定不動產役權","設定典權","辦理共有物分割","D",null,"本題考點：《土地法》第 34 條之 1 第一項多數決的適用客體，只及於處分、變更與四種用益物權之設定，不含共有物分割。\n【正解理由】《土地法》第 34 條之 1 第一項規定：「共有土地或建築改良物，其處分、變更及設定地上權、農育權、不動產役權或典權，應以共有人過半數及其應有部分合計過半數之同意行之。但其應有部分合計逾三分之二者，其人數不予計算。」得以多數決設定的權利只有地上權、農育權、不動產役權、典權四種；共有物分割不在該項文字之列，同法第 34 條之 1 第六項另設途徑，即依法得分割之共有土地或建築改良物，共有人不能自行協議分割者，任何共有人得申請該管直轄市、縣（市）地政機關調處，故選 D。\n【逐項排除】\n(A) 設定農育權為《土地法》第 34 條之 1 第一項明列的客體，適用多數決。\n(B) 設定不動產役權同為《土地法》第 34 條之 1 第一項明列的客體，適用多數決。\n(C) 設定典權同樣列於《土地法》第 34 條之 1 第一項，適用多數決。\n(D) 共有物分割不在《土地法》第 34 條之 1 第一項的客體之內，不能協議分割時走同法第 34 條之 1 第六項的調處程序，不服調處者應於接到調處通知後十五日內向司法機關訴請處理。\n【記憶點】多數決只管「處分、變更＋地上權、農育權、不動產役權、典權」，分割另走調處。",true,[26,30,34,38,42,45],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"year":12,"session":13},"house-107-1-land-tax-law-005","重新實施地籍測量，遇有土地所有權人因設立界標或到場指界發生界址爭議時，地政機關應如何處理？",5,{"webId":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"year":12,"session":13},"house-107-1-land-tax-law-006","逾期未辦繼承登記之土地，經依土地法第 73 條之 1 規定程序列冊管理期滿，移請國有財產署標售五次不成，而登記為國有者，自登記完畢之日起多少年內，原權利人得檢附證明文件按其法定應繼分請求國有財產署發給價金？",6,{"webId":43,"stem":44,"number":13,"year":12,"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？",{"webId":46,"stem":47,"number":48,"year":12,"session":13},"house-107-1-land-tax-law-007","預告登記，對於因下列何種事由而為之新登記，具有排除之效力？",7,[50,54,58,62,66],{"webId":51,"year":52,"stem":53,"number":14},"house-114-1-land-tax-law-004",114,"依土地稅法之規定，一般地價稅的基本稅率為多少？",{"webId":55,"year":56,"stem":57,"number":14},"house-113-1-land-tax-law-004",113,"依都市計畫法規定，有關主要計畫之核定，下列何者正確？",{"webId":59,"year":60,"stem":61,"number":14},"house-112-1-land-tax-law-004",112,"土地所有權經法院判決移轉登記者，土地增值稅申報移轉現值之審核標準，下列何者正確？",{"webId":63,"year":64,"stem":65,"number":14},"house-111-1-land-tax-law-004",111,"依房屋稅條例之規定，下列有關房屋稅納稅義務人之敘述，何者錯誤？",{"webId":67,"year":68,"stem":69,"number":14},"house-110-1-land-tax-law-004",110,"依土地法規定，聲請為土地權利變更登記，應繳納登記費，下列敘述何者正確？",1786689132827]