[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-107-1-land-tax-law-005":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-107-1-土地法與土地相關稅法概要-005","house-107-1-land-tax-law-005",107,1,5,"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？",{"A":17,"B":18,"C":19,"D":20},"逕行參照舊地籍圖施測","請當事人逕行向法院提起確認界址之訴，俟判決確定後再行辦理","逕行依地方習慣施測","準用土地法第 59 條第 2 項規定之調處程序處理之","D",null,"本題考點：重新實施地籍測量時，「逾期不設立界標或不到場指界」與「發生界址爭議」是《土地法》第 46 條之 2 兩條不同的處理軌道。\n【正解理由】《土地法》第 46 條之 2 第二項規定：「土地所有權人因設立界標或到場指界發生界址爭議時，準用第五十九條第二項規定處理之。」條文就界址爭議所指定的處理方式，即準用《土地法》第 59 條第 2 項的調處程序，故選 D。\n【逐項排除】\n(A) 錯誤。參照舊地籍圖是《土地法》第 46 條之 2 第一項逕行施測的第三順序，適用於逾期不設立界標或到場指界的情形，不是界址爭議的處理方式。\n(B) 錯誤。《土地法》第 46 條之 2 第二項所指定的是準用第 59 條第 2 項的程序，並非先由當事人逕向法院提起確認界址之訴、俟判決確定後再辦理。\n(C) 錯誤。地方習慣是《土地法》第 46 條之 2 第一項逕行施測的第四順序，順位在鄰地界址、現使用人之指界、參照舊地籍圖之後，同樣不是界址爭議的處理方式。\n(D) 正確，與《土地法》第 46 條之 2 第二項的文字相符。\n【記憶點】不設界標、不指界就逕行施測四順序；有界址爭議則準用《土地法》第 59 條第 2 項。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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,{"webId":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"house-107-1-land-tax-law-008","為保護基地承租人，依土地法規定，租用基地建築房屋，應由出租人與承租人會同聲請該管直轄市或縣（市）地政機關為何種權利之登記？",8,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-land-tax-law-005",114,"下列關於房屋稅納稅義務人的認定，何者錯誤？",{"webId":56,"year":57,"stem":58,"number":14},"house-113-1-land-tax-law-005",113,"依土地徵收條例規定，有關徵收之撤銷或廢止之敘述，下列何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"house-112-1-land-tax-law-005",112,"依土地稅法規定，地價稅之稅率，下列何者錯誤？",{"webId":64,"year":65,"stem":66,"number":14},"house-111-1-land-tax-law-005",111,"依契稅條例之規定，下列敘述何者錯誤？",{"webId":68,"year":69,"stem":70,"number":14},"house-110-1-land-tax-law-005",110,"依土地法規定，房屋租用相關規定，下列何者錯誤？",1786689132838]