[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-107-1-land-tax-law-007":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-007","house-107-1-land-tax-law-007",107,1,7,"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？",{"A":17,"B":18,"C":19,"D":20},"土地交換","徵收","強制執行","法院判決","A",null,"本題考點：《土地法》第 79 條之 1 第三項所列預告登記「無排除效力」的三種新登記事由，題目要挑出不在該三者之列者。\n【正解理由】《土地法》第 79 條之 1 第二項規定，前項預告登記未塗銷前，登記名義人就其土地所為之處分，對於所登記之請求權有妨礙者無效；同法第 79 條之 1 第三項則劃出界限：「預告登記，對於因徵收、法院判決或強制執行而為新登記，無排除之效力。」既然無排除效力者僅限徵收、法院判決、強制執行三者，其餘由登記名義人自行所為的處分仍受預告登記拘束，土地交換正屬此類，故選 A。\n【逐項排除】\n(A) 正確。土地交換係登記名義人自行處分其土地，不在《土地法》第 79 條之 1 第三項的三種事由之內，其新登記若妨礙已登記之請求權，依同法第 79 條之 1 第二項無效。\n(B) 錯誤。徵收為《土地法》第 79 條之 1 第三項明列，預告登記對之無排除效力。\n(C) 錯誤。強制執行同列於《土地法》第 79 條之 1 第三項。\n(D) 錯誤。法院判決同列於《土地法》第 79 條之 1 第三項。\n【記憶點】「徵收、判決、執行」三者預告登記擋不住，登記名義人自己的處分才擋得住。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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,{"webId":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"year":12,"session":13},"house-107-1-land-tax-law-009","依土地法規定，關於租用建築房屋之基地，下列何者，非屬出租人得收回之情形？",9,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"house-107-1-land-tax-law-010","依平均地權條例規定，直轄市或縣（市）政府對於尚未建築之超額私有建築用地之處理，下列敘述，何者正確？",10,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-land-tax-law-007",114,"依土地法規定，所有權人欲以共有土地設定地上權，在不計共有人人數比例的情況下，至少應得到該共有土地應有部分多少比例之同意？",{"webId":56,"year":57,"stem":58,"number":14},"house-113-1-land-tax-law-007",113,"依土地徵收條例規定，有關直轄市或縣（市）主管機關應於國庫設立土地徵收補償費保管專戶部分，下列何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"house-112-1-land-tax-law-007",112,"有關土地總登記，經聲請而逾限未補繳證明文件者之情形，下列何者錯誤？",{"webId":64,"year":65,"stem":66,"number":14},"house-111-1-land-tax-law-007",111,"依契稅條例之規定，下列何種契約的契稅稅率最低？",{"webId":68,"year":69,"stem":70,"number":14},"house-110-1-land-tax-law-007",110,"依平均地權條例規定，應納地價稅額因公告地價調整致納稅義務人繳納困難者，得於規定繳納期間內，向稅捐稽徵機關申請延期繳納，延期繳納期間最長不得逾多久？",1786689132857]