[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-109-1-land-tax-law-016":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-016","house-109-1-land-tax-law-016",109,1,16,"甲有 A 屋，與乙簽訂買賣契約但尚未為移轉登記，乙對甲的 A 屋移轉請求權申請預告登記。下列敘述何者最正確？",{"A":17,"B":18,"C":19,"D":20},"該預告登記為保全登記、暫時登記，其登記免納登記費","該預告登記，對於因繼承、強制執行、徵收、法院判決而為之新登記，無排除之效力","預告登記完畢後，如甲將 A 屋移轉於丙，該處分絕對無效","嗣後甲欲就 A 屋申辦抵押權次序變更登記時，應檢附乙的同意書，始得為之","A",null,"本題考點：預告登記的登記費負擔與效力，見《土地法》第 78 條與同法第 79-1 條。\n【正解理由】預告登記是為保全請求權而限制登記名義人處分的暫時性登記，屬限制登記的一種；依《土地法》第 78 條第八款，限制登記免繳納登記費，故乙所為的預告登記不必繳納登記費，故選 A。\n【逐項排除】\n(A) 敘述正確。理由如上，其性質為保全、暫時性的限制登記，依《土地法》第 78 條第八款免繳登記費。\n(B) 敘述不正確。《土地法》第 79-1 條第三項所列無排除效力者為徵收、法院判決或強制執行而為之新登記，本選項另外增列「繼承」，超出該項所定範圍。\n(C) 敘述不正確。《土地法》第 79-1 條第二項為「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」，其無效係針對所保全的請求權而言，並非任何情形一律絕對無效。\n(D) 敘述不正確。《土地法》第 79-1 條第一項的同意書，是請求權人聲請預告登記時應檢附登記名義人的同意書，並非事後登記名義人處分時反過來須取得請求權人同意；甲後續處分的效力，依同條第二項判斷。\n【記憶點】預告登記保全請求權、屬限制登記免登記費，妨礙請求權者無效但不排除徵收、判決與強制執行。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-109-1-land-tax-law-015","土地或建築改良物，自繼承開始之日起逾 1 年未辦理繼承登記者，依土地法之規定，其處理程序何者正確？",15,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-109-1-land-tax-law-017","依土地法規定，下列何種土地不得移轉、設定負擔或租賃於外國人？",17,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"house-109-1-land-tax-law-014","甲有 A 屋一棟，出租給乙居住使用。依土地法第 100 條之規定，出租人因下列何項情形，得收回房屋？",14,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-109-1-land-tax-law-018","依契稅條例規定，買賣契稅，應由下列何者申報納稅？",18,{"webId":43,"stem":44,"number":45,"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,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"house-109-1-land-tax-law-019","依房屋稅條例規定，房屋為信託財產者，於信託關係存續中，下列何者為房屋稅之納稅義務人？",19,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-land-tax-law-016",114,"依契稅條例規定，有關納稅義務人繳納契稅期限及罰則之規定，下列敘述何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"house-113-1-land-tax-law-016",113,"依土地法規定，下列有關逾期未辦繼承登記案件應由地政機關書面通知繼承人之情形，何者正確？",{"webId":60,"year":61,"stem":62,"number":14},"house-112-1-land-tax-law-016",112,"我國物權係採法定主義，於土地所有權以外之其他不動產物權，謂之他項權利，依民法及土地法之規定，下列何者非屬物權？",{"webId":64,"year":65,"stem":66,"number":14},"house-111-1-land-tax-law-016",111,"依土地法規定，租用建築房屋之基地，發生下列何種情形時，出租人不得收回？",{"webId":68,"year":69,"stem":70,"number":14},"house-110-1-land-tax-law-016",110,"私有公共設施保留地得申請與公有非公用土地辦理交換，依都市計畫法之規定，不受下列那些法規相關規定之限制？①土地法 ②所得稅法 ③國有財產法 ④各級政府財產管理法令",1786689132466]