[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-109-1-land-tax-law-020":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-020","house-109-1-land-tax-law-020",109,1,20,"依土地徵收條例第 25 條規定，被徵收之土地，所有權人死亡未辦竣繼承登記，其徵收補償費如何處理？",{"A":17,"B":18,"C":19,"D":20},"歸屬國庫","納入平均地權基金","歸目的事業主管機關所有","得由部分繼承人按其應繼分領取之","D",null,"本題考點：《土地徵收條例》第 25 條，被徵收土地所有權人死亡未辦竣繼承登記時徵收補償費的領取方式。\n【正解理由】依《土地徵收條例》第 25 條第一項，「被徵收之土地或土地改良物，所有權人死亡未辦竣繼承登記，其徵收補償費得由部分繼承人按其應繼分領取之；其已辦竣公同共有繼承登記者，亦同」。故選 D。\n【逐項排除】\n(A) 錯誤。歸屬國庫的情形規定在《土地徵收條例》第 26 條第一項，指補償費存入保管專戶後，自通知送達發生效力之日起逾十五年未領取者，與所有權人死亡未辦竣繼承登記的處理無涉。\n(B) 錯誤。《土地徵收條例》第 25 條與同條例第 26 條均以繼承人領取或存入國庫設立之土地徵收補償費保管專戶為處理方式，並無撥入平均地權基金的規定。\n(C) 錯誤。徵收補償費是對被徵收人財產權損失的填補，依《土地徵收條例》第 25 條第一項應由繼承人按應繼分領取，並非歸目的事業主管機關所有。\n(D) 正確。理由如上，得由部分繼承人按其應繼分領取。\n【記憶點】人死了、繼承登記還沒辦，補償費照樣發：部分繼承人得按應繼分先領，辦竣公同共有登記者亦同。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-109-1-land-tax-law-021","依都市計畫法規定，下列何種公共設施應按閭鄰單位或居民分布情形適當配置之？",21,{"webId":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"year":12,"session":13},"house-109-1-land-tax-law-022","依土地法規定，土地登記損害賠償之請求，如經該地政機關拒絕，受損害人得向下列何者起訴？",22,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"house-109-1-land-tax-law-023","依土地法第 53 條規定，因地籍整理而發現之公有土地，下列敘述何者正確？",23,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-land-tax-law-020",114,"有關自辦土地重劃，依相關法規之規定，下列敘述何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"house-113-1-land-tax-law-020",113,"依契稅條例規定，有關申報契稅之起算日期，下列何者正確？",{"webId":60,"year":61,"stem":62,"number":14},"house-112-1-land-tax-law-020",112,"依土地法之規定，有關土地登記之損害賠償，下列何者錯誤？",{"webId":64,"year":65,"stem":66,"number":14},"house-111-1-land-tax-law-020",111,"聲請為土地權利變更登記之案件，在登記尚未完畢前，登記機關接獲法院為何種囑託登記時，應即改辦之？",{"webId":68,"year":69,"stem":70,"number":14},"house-110-1-land-tax-law-020",110,"依土地稅法免徵土地增值稅之土地，主管稽徵機關依相關規定核定其移轉現值並發給免稅證明，以憑辦理土地所有權移轉登記，下列有關移轉現值核定之敘述何者正確？",1786689132513]