[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-112-1-land-tax-law-008":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-008","house-112-1-land-tax-law-008",112,1,8,"依土地法規定，有關繼承登記，下列何者正確？",{"A":17,"B":18,"C":19,"D":20},"繼承登記應於繼承開始之日起一個月內為之，否則視為逾期登記","繼承開始之日起逾三個月未辦理繼承登記者，經該管直轄市或縣市地政機關查明後，應即公告繼承人於一年內聲請登記","逾期未聲請繼承登記之土地，經地政機關列冊管理十五年，逾期仍未聲請繼承登記者，由地政機關將該土地清冊移請財政部國有財產署公開標售","標售逾期未辦繼承登記土地所得之價款，逾十五年無繼承人申請提領該價款者始得歸屬國庫","C",null,"本題考點：逾期未辦繼承登記土地的處理程序，包括公告、列冊管理與移請標售的各段期間。\n【正解理由】依《土地法》第 73-1 條第一項、第二項，土地或建築改良物自繼承開始之日起逾一年未辦理繼承登記者，經該管地政機關查明後應即公告繼承人於三個月內聲請登記，逾期仍未聲請者得予列冊管理；列冊管理期間為十五年，逾期仍未聲請登記者，由地政機關將該土地或建築改良物清冊移請財政部國有財產署公開標售。選項所述與這兩項一致，故選 C。\n【逐項排除】\n(A) 依《土地法》第 73 條第二項，繼承登記得自繼承開始之日起六個月內為之，並非一個月；一個月是同項就一般土地權利變更登記所定的期間。\n(B) 《土地法》第 73-1 條第一項是自繼承開始之日起逾「一年」未辦理者，公告繼承人於「三個月」內聲請登記，本項把兩個期間對調。\n(C) 正確，與《土地法》第 73-1 條第一項後段及第二項相符。\n(D) 依《土地法》第 73-1 條第四項，標售所得價款存入國庫專戶，逾十年無繼承人申請提領該價款者歸屬國庫，並非十五年。\n【記憶點】逾一年公告、三個月聲請、列冊十五年、價款十年歸國庫。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-112-1-land-tax-law-007","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？",7,{"webId":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"house-112-1-land-tax-law-011","依市地重劃實施辦法之規定，土地所有權人重劃後應分配土地面積已達重劃區最小分配面積標準二分之一，經主管機關按最小分配面積標準分配後，如申請放棄分配土地而改領現金補償，下列何者正確？",11,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-land-tax-law-008",114,"下列有關公有土地撥用之敘述，何者錯誤？",{"webId":56,"year":57,"stem":58,"number":14},"house-113-1-land-tax-law-008",113,"依土地徵收條例規定，有關徵收之程序，下列何者正確？",{"webId":60,"year":61,"stem":62,"number":14},"house-111-1-land-tax-law-008",111,"依規定，非都市土地甲種建築用地之建蔽率為百分之六十，容積率為百分之二百四十。倘甲有 1 筆 100 坪的甲種建築用地想規劃蓋 1 棟豪宅自住，請問甲的房屋每層樓最大建坪有幾坪？可蓋幾層樓高？",{"webId":64,"year":65,"stem":66,"number":14},"house-110-1-land-tax-law-008",110,"平均地權條例第 35 條之 1 規定，私人捐贈予財團法人供興辦社會福利事業使用之土地，免徵土地增值稅；但有三種情形之一者，除追補應納之土地增值稅外，並處應納土地增值稅額二倍之罰鍰。下列何者不是規範中的情形？",{"webId":68,"year":69,"stem":70,"number":14},"house-109-1-land-tax-law-008",109,"關於規定地價，依平均地權條例之規定，下列敘述何者正確？",1786689131730]