[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-112-1-land-tax-law-007":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-112-1-土地法與土地相關稅法概要-007","house-112-1-land-tax-law-007",112,1,7,"有關土地總登記，經聲請而逾限未補繳證明文件者之情形，下列何者錯誤？",{"A":17,"B":18,"C":19,"D":20},"其土地視為無主土地","由該管直轄市或縣（市）地政機關公告之","公告期間不得少於十五日","公告期滿，無人提出異議，即為國有土地之登記","C",null,"本題考點：土地總登記中，經聲請而逾限未補繳證明文件者的法律效果與公告期間。\n【正解理由】依《土地法》第 57 條，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，其土地視為無主土地，由該管直轄市或縣（市）地政機關公告之，公告期滿，無人提出異議，即為國有土地之登記；而《土地法》第 58 條第二項明定，依第五十七條所為公告，不得少於三十日。選項把公告期間寫成十五日，與三十日不合，故選 C。\n【逐項排除】\n(A) 敘述正確。《土地法》第 57 條明定此種情形其土地視為無主土地。\n(B) 敘述正確。《土地法》第 57 條規定由該管直轄市或縣（市）地政機關公告之。\n(C) 敘述錯誤。《土地法》第 58 條第一項的十五日，是依同法第 55 條所為公告的期間；依同法第 57 條所為公告不得少於三十日。\n(D) 敘述正確。《土地法》第 57 條末段即為公告期滿無人提出異議，即為國有土地之登記。\n【記憶點】《土地法》第 55 條公告十五日、同法第 57 條無主土地公告三十日。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-112-1-land-tax-law-006","依土地法規定，關於共有土地之處分，下列何者正確？",6,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-112-1-land-tax-law-008","依土地法規定，有關繼承登記，下列何者正確？",8,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"house-112-1-land-tax-law-005","依土地稅法規定，地價稅之稅率，下列何者錯誤？",5,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-112-1-land-tax-law-009","依平均地權條例之規定，預售屋或新建成屋買賣契約之買受人，於簽訂買賣契約後，不得讓與或轉售買賣契約與第三人，並不得自行或委託刊登讓與或轉售廣告，但於下列何種情形不在此限？",9,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"house-112-1-land-tax-law-004","土地所有權經法院判決移轉登記者，土地增值稅申報移轉現值之審核標準，下列何者正確？",4,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"house-112-1-land-tax-law-010","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？",10,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-land-tax-law-007",114,"依土地法規定，所有權人欲以共有土地設定地上權，在不計共有人人數比例的情況下，至少應得到該共有土地應有部分多少比例之同意？",{"webId":56,"year":57,"stem":58,"number":14},"house-113-1-land-tax-law-007",113,"依土地徵收條例規定，有關直轄市或縣（市）主管機關應於國庫設立土地徵收補償費保管專戶部分，下列何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"house-111-1-land-tax-law-007",111,"依契稅條例之規定，下列何種契約的契稅稅率最低？",{"webId":64,"year":65,"stem":66,"number":14},"house-110-1-land-tax-law-007",110,"依平均地權條例規定，應納地價稅額因公告地價調整致納稅義務人繳納困難者，得於規定繳納期間內，向稅捐稽徵機關申請延期繳納，延期繳納期間最長不得逾多久？",{"webId":68,"year":69,"stem":70,"number":14},"house-109-1-land-tax-law-007",109,"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？",1786689131723]