[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-108-1-land-tax-law-008":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-108-1-土地法與土地相關稅法概要-008","house-108-1-land-tax-law-008",108,1,8,"預告登記，對於因下列何種法律行為或事實而為之新登記，無排除之效力？",{"A":17,"B":18,"C":19,"D":20},"重劃","繼承","徵收","都市更新","C",null,"本題考點：預告登記保全效力的界線，哪些新登記不受預告登記排除。\n【正解理由】《土地法》第 79 條之 1 第三項規定「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」。同條第二項所擋下的，是登記名義人就其土地所為、對已登記請求權有妨礙的處分；徵收屬公權力取得土地的作用，被第三項明文列在保全效力之外，故選 C。\n【逐項排除】\n(A) 重劃不在《土地法》第 79 條之 1 第三項所列舉的三種情形之內，本項與該項列舉不符。\n(B) 繼承亦不在《土地法》第 79 條之 1 第三項的列舉之列，該項僅列徵收、法院判決與強制執行三者。\n(C) 徵收正是《土地法》第 79 條之 1 第三項所列的第一種情形，因徵收而為之新登記，預告登記對之無排除之效力。\n(D) 都市更新未列於《土地法》第 79 條之 1 第三項，本項與該項列舉不符。\n【記憶點】預告登記擋得住登記名義人自己的處分，擋不住「徵、判、執」這三件事。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-108-1-land-tax-law-007","下列有關平均地權條例及土地稅法中有關累進課地價稅之敘述，何者正確？",7,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-108-1-land-tax-law-009","山坡地範圍內森林區、山坡地保育區及風景區之土地，在未編定使用地之類別前，適用何種管制？",9,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"house-108-1-land-tax-law-006","下列有關土地所有權移轉或設定典權，申報移轉現值之審核標準，係以何時之當期公告土地現值為準？",6,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-108-1-land-tax-law-010","下列敘述何者正確？",10,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"house-108-1-land-tax-law-005","下列有關基地房屋之優先購買權敘述，何者正確？",5,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"house-108-1-land-tax-law-011","依土地稅法規定，關於地價稅之納稅義務人，下列何項敘述錯誤？",11,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-land-tax-law-008",114,"下列有關公有土地撥用之敘述，何者錯誤？",{"webId":56,"year":57,"stem":58,"number":14},"house-113-1-land-tax-law-008",113,"依土地徵收條例規定，有關徵收之程序，下列何者正確？",{"webId":60,"year":61,"stem":62,"number":14},"house-112-1-land-tax-law-008",112,"依土地法規定，有關繼承登記，下列何者正確？",{"webId":64,"year":65,"stem":66,"number":14},"house-111-1-land-tax-law-008",111,"依規定，非都市土地甲種建築用地之建蔽率為百分之六十，容積率為百分之二百四十。倘甲有 1 筆 100 坪的甲種建築用地想規劃蓋 1 棟豪宅自住，請問甲的房屋每層樓最大建坪有幾坪？可蓋幾層樓高？",{"webId":68,"year":69,"stem":70,"number":14},"house-110-1-land-tax-law-008",110,"平均地權條例第 35 條之 1 規定，私人捐贈予財團法人供興辦社會福利事業使用之土地，免徵土地增值稅；但有三種情形之一者，除追補應納之土地增值稅外，並處應納土地增值稅額二倍之罰鍰。下列何者不是規範中的情形？",1786689132636]