[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-109-1-land-tax-law-010":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-109-1-土地法與土地相關稅法概要-010","house-109-1-land-tax-law-010",109,1,10,"依平均地權條例之規定，土地所有權移轉或設定典權時，權利人及義務人應於訂定契約之日起幾日內，檢同契約及有關文件，共同申請土地所有權移轉或設定典權登記，並共同申報其土地移轉現值？",{"A":17,"B":18,"C":19,"D":20},"10 日","20 日","30 日","40 日","C",null,"本題考點：《平均地權條例》第 47 條土地移轉現值申報與移轉登記的法定期限。\n【正解理由】依《平均地權條例》第 47 條第一項，土地所有權移轉或設定典權時，權利人及義務人應於訂定契約之日起三十日內，檢同契約及有關文件，共同申請土地所有權移轉或設定典權登記，並共同申報其土地移轉現值；但依規定得由權利人單獨申請登記者，權利人得單獨申報其移轉現值，故選 C。\n【逐項排除】\n(A) 錯誤。十日不是本條期限。《土地法》第 104 條第二項的十日，指的是基地或房屋出賣時，優先購買權人接到出賣通知後十日內不表示即視為放棄優先權，與申報土地移轉現值無關。\n(B) 錯誤。二十日不是本條期限。《土地稅法》第 49 條第二項的二十日，指的是申請按自用住宅用地稅率課徵土地增值稅的案件，稽徵機關核定稅額並填發稅單期間的延長上限。\n(C) 正確。與《平均地權條例》第 47 條第一項的三十日相符。\n(D) 錯誤。四十日不是本條期限。《平均地權條例》第 28 條照價收買程序中的期間為受通知人繳交書狀證件的五十日與政府給付地價補償費的三十日，亦無四十日的設計。\n【記憶點】訂約日起三十日內，共同申請移轉登記並共同申報土地移轉現值。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-109-1-land-tax-law-009","都市計畫法有關公共設施保留地之規定，下列敘述何者正確？",9,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-109-1-land-tax-law-011","關於原土地所有權人申請已徵收土地之收回權，依土地徵收條例規定，下列敘述何者錯誤？",11,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"house-109-1-land-tax-law-008","關於規定地價，依平均地權條例之規定，下列敘述何者正確？",8,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-109-1-land-tax-law-012","有關徵收補償，依土地徵收條例相關規定，下列敘述何者正確？",12,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"house-109-1-land-tax-law-007","依非都市土地使用管制規則規定，關於區域計畫擬定機關核發開發許可後，直轄市或縣（市）政府應報經區域計畫擬定機關廢止原開發許可之情形，下列敘述何者錯誤？",7,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"house-109-1-land-tax-law-013","關於耕地終止租約與補償，依平均地權條例規定，下列敘述何者正確？",13,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-land-tax-law-010",114,"土地法第 78 條第 8 款所稱限制登記，謂限制登記名義人處分其土地權利所為之登記，下列何者非屬之？",{"webId":56,"year":57,"stem":58,"number":14},"house-113-1-land-tax-law-010",113,"依土地法規定，逾期未辦繼承之土地於標售時，有關優先購買權人之順序依序為何？",{"webId":60,"year":61,"stem":62,"number":14},"house-112-1-land-tax-law-010",112,"依平均地權條例之規定，委託不動產經紀業代銷預售屋者，應於何時向直轄市、縣（市）主管機關申報登錄資訊？",{"webId":64,"year":65,"stem":66,"number":14},"house-111-1-land-tax-law-010",111,"下列何類徵收事業之需用土地人在補償費未發給完竣前，或未核定發給抵價地前，因公共安全急需，得先進入被徵收土地內工作？",{"webId":68,"year":69,"stem":70,"number":14},"house-110-1-land-tax-law-010",110,"依平均地權條例規定，預售屋買受人將已付定金，確立買賣標的物及價金等事項之書面契據，轉售予第三人時，由直轄市、縣（市）主管機關按戶（棟）處罰新臺幣多少元？",1786689132416]