[{"data":1,"prerenderedAt":70},["ShallowReactive",2],{"q-house-109-1-land-tax-law-023":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-023","house-109-1-land-tax-law-023",109,1,23,"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？",{"A":17,"B":18,"C":19,"D":20},"視為無主土地","應辦理囑託登記","地政機關逕為登記","登記時所有權人欄註明為縣（市）有","C",null,"本題考點：《土地法》第 53 條對無保管使用機關之公有土地，以及因地籍整理而發現之公有土地的登記方式。\n【正解理由】依《土地法》第 53 條，「無保管或使用機關之公有土地及因地籍整理而發現之公有土地，由該管直轄市或縣（市）地政機關逕為登記，其所有權人欄註明為國有」，該條對此類土地採地政機關逕為登記，故選 C。\n【逐項排除】\n(A) 錯誤。視為無主土地是《土地法》第 57 條的效果，適用於逾登記期限無人聲請登記之土地或經聲請而逾限未補繳證明文件者；因地籍整理而發現者本即公有，不走無主土地公告程序。\n(B) 錯誤。囑託登記見《土地法》第 52 條，係公有土地由原保管或使用機關囑託該管地政機關辦理；第 53 條處理的正是無保管或使用機關的情形，並無機關可資囑託。\n(C) 正確。《土地法》第 53 條明定由該管直轄市或縣（市）地政機關逕為登記，不待權利人聲請，也不待機關囑託。\n(D) 錯誤。《土地法》第 53 條的所有權人欄一律註明為國有；註明為直轄市有、縣（市）有或鄉（鎮、市）有，是同法第 52 條有保管或使用機關時的註記樣態。\n【記憶點】沒有主管機關的公有地由地政機關逕為登記，所有權人欄一律寫國有。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"year":12,"session":13},"house-109-1-land-tax-law-024","關於不動產共有關係，依土地法第 34 條之 1 規定，下列敘述何者正確？",24,{"webId":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"year":12,"session":13},"house-109-1-land-tax-law-025","依國土計畫法規定，縣（市）主管機關應於縣（市）國土計畫公告實施後幾年內，依中央主管機關指定之日期，公告國土功能分區圖？",25,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"house-109-1-land-tax-law-020","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？",20,{"webId":47,"stem":48,"number":13,"year":49,"session":13},"house-110-1-land-tax-law-001","依土地法規定，外國人投資有助於國內重大建設、整體經濟或農牧經營而需要取得土地時，應先經下列何者程序？",110,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-land-tax-law-023",114,"依土地徵收條例規定，有關得為區段徵收之情形，下列何項非屬之？",{"webId":56,"year":57,"stem":58,"number":14},"house-113-1-land-tax-law-023",113,"下列有關契稅納稅義務人之敘述，何者正確？",{"webId":60,"year":61,"stem":62,"number":14},"house-112-1-land-tax-law-023",112,"依所得稅法之規定，個人依第 14 條之 4 前 2 項規定計算之房屋、土地交易所得，減除當次交易依土地稅法第 30 條第 1 項規定公告土地現值計算之土地漲價總數額後之餘額，不併計綜合所得總額，按相關規定稅率計算應納稅額，其在中華民國境內居住之個人應納稅額，下列何者正確？",{"webId":64,"year":65,"stem":66,"number":14},"house-111-1-land-tax-law-023",111,"依平均地權條例規定，實施市地重劃時，重劃區內供公共使用之道路等十項用地，應優先以下列何種土地抵充？",{"webId":68,"year":49,"stem":69,"number":14},"house-110-1-land-tax-law-023","有關中華民國境內居住之個人，依所得稅法規定計算之房屋、土地交易所得，減除當次交易依土地稅法第 30 條第 1 項規定公告土地現值計算之土地漲價總數額後之餘額，不併計綜合所得總額，其稅率計算下列何者正確？",1786689132550]