[{"data":1,"prerenderedAt":70},["ShallowReactive",2],{"q-house-110-1-land-tax-law-003":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-110-1-土地法與土地相關稅法概要-003","house-110-1-land-tax-law-003",110,1,3,"依土地法之規定，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，應如何處理？",{"A":17,"B":18,"C":19,"D":20},"由該管直轄市或縣（市）地政機關囑託登記，其所有權人欄註明為國有","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","由該管直轄市或縣（市）地政機關囑託登記，其所有權人欄註明為直轄市或縣（市）有","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直轄市或縣（市）有","B",null,"本題考點：公有土地登記的兩條路徑——有保管或使用機關者由其囑託，無保管使用機關或因地籍整理發現者由地政機關逕為登記。\n【正解理由】《土地法》第 53 條明定「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」。條文同時決定了登記方式為逕為登記、權利主體為國有兩件事，兩者都相符者，故選 B。\n【逐項排除】\n(A) 登記方式錯：囑託登記是同法第 52 條對有原保管或使用機關之公有土地所定的程序，本題情形並無該機關可資囑託。\n(B) 逕為登記且所有權人欄註明為國有，與第 53 條文字完全相符，為正解。\n(C) 登記方式與所有權人欄雙錯：既非囑託登記，所有權人欄亦非直轄市或縣（市）有。\n(D) 登記方式正確，但所有權人欄錯：第 53 條明文註明為國有，不得註記為直轄市或縣（市）有。\n【記憶點】有機關就囑託（第 52 條，得註記國有、直轄市有、縣市有、鄉鎮市有）；無機關或地籍整理發現就逕為登記，一律註明國有（第 53 條）。",true,[26,30,34,37,41,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-110-1-land-tax-law-002","有關重新實施地籍測量時，依土地法規定，下列敘述何者正確？",2,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-110-1-land-tax-law-004","依土地法規定，聲請為土地權利變更登記，應繳納登記費，下列敘述何者正確？",4,{"webId":35,"stem":36,"number":13,"year":12,"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？",{"webId":38,"stem":39,"number":40,"year":12,"session":13},"house-110-1-land-tax-law-005","依土地法規定，房屋租用相關規定，下列何者錯誤？",5,{"webId":42,"stem":43,"number":44,"year":45,"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？",25,109,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"house-110-1-land-tax-law-006","依土地法之規定，遇有荒歉，直轄市或縣（市）政府得按照當地當年收穫實況為減租或免租之決定。但應經何機關同意？",6,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-land-tax-law-003",114,"辦理土地徵收時，徵收事業經行政院核定為重大建設，徵收範圍內之特定農業區農牧用地，如土地所有權人對於土地列入徵收範圍有爭議，經說明後仍有異議，則中央目的事業主管機關應辦理那一項民眾參與方式？",{"webId":56,"year":57,"stem":58,"number":14},"house-113-1-land-tax-law-003",113,"依平均地權條例規定，有關私法人買受供住宅使用之房屋，下列何者正確？",{"webId":60,"year":61,"stem":62,"number":14},"house-112-1-land-tax-law-003",112,"依土地稅法規定，已規定地價之土地設定典權時之預繳土地增值稅，下列何者正確？",{"webId":64,"year":65,"stem":66,"number":14},"house-111-1-land-tax-law-003",111,"依土地稅法規定，土地所有權人辦理土地移轉繳納土地增值稅時，在其持有土地期間內，因重新規定地價增繳之地價稅，准予抵繳其應納之土地增值稅之總額，以不超過土地移轉時應繳增值稅總額多少為限？",{"webId":68,"year":45,"stem":69,"number":14},"house-109-1-land-tax-law-003","土地所有權人於出售土地後，依土地稅法規定，下列何種情形得申請就其已納土地增值稅額內，退還其不足支付新購土地地價之數額？",1786689132130]