[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-112-1-land-tax-law-009":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-009","house-112-1-land-tax-law-009",112,1,9,"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？",{"A":17,"B":18,"C":19,"D":20},"配偶、直系血親或二親等內旁系血親間之讓與或轉售","配偶、直系姻親或二親等內旁系姻親間之讓與或轉售","配偶、直系姻親或二親等內旁系血親間之讓與或轉售","配偶、直系血親或二親等內旁系姻親間之讓與或轉售","A",null,"本題考點：預售屋或新建成屋買賣契約禁止讓與轉售的例外範圍，關鍵在親屬是血親還是姻親。\n【正解理由】依《平均地權條例》第 47-4 條第一項，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；但書明定「配偶、直系血親或二親等內旁系血親間之讓與或轉售」，或其他中央主管機關公告得讓與或轉售之情形並經直轄市、縣（市）主管機關核准者，不在此限。例外只及於配偶與血親，故選 A。\n【逐項排除】\n(A) 正確，逐字對應《平均地權條例》第 47-4 條第一項但書前段所定的三種親屬關係。\n(B) 直系姻親與二親等內旁系姻親都不是《平均地權條例》第 47-4 條第一項但書所定的親屬範圍。\n(C) 旁系部分雖為血親，惟直系姻親不在《平均地權條例》第 47-4 條第一項但書所定範圍內，整體不符。\n(D) 直系部分雖為血親，惟二親等內旁系姻親不在《平均地權條例》第 47-4 條第一項但書所定範圍內，整體不符。\n【記憶點】例外只認配偶與血親：直系血親加二親等內旁系血親，姻親不算。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"house-112-1-land-tax-law-012","以下關於契稅之敘述，何者正確？",12,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-land-tax-law-009",114,"區段徵收地區如為經實施農地重劃者，此一地區抵價地總面積比例不得少於徵收總面積多少？",{"webId":56,"year":57,"stem":58,"number":14},"house-113-1-land-tax-law-009",113,"依都市計畫法規定，主要計畫擬定後經該管政府都市計畫委員會審議修正，或經內政部指示修正者，後續如何辦理？",{"webId":60,"year":61,"stem":62,"number":14},"house-111-1-land-tax-law-009",111,"依都市計畫法指定供公用事業設施使用之公共設施保留地，應由各該事業機構依法徵收或購買；其餘由公用事業設施所屬政府或鄉、鎮、縣轄市公所依何種方式取得？",{"webId":64,"year":65,"stem":66,"number":14},"house-110-1-land-tax-law-009",110,"有關平均地權條例對違反申報登錄之規定中，直轄市、縣（市）主管機關應先令其限期改正，屆期未改正者，處新臺幣六千元以上三萬元以下罰鍰，並令其限期改正；屆期未改正者，按次處罰的情形係指下列何種狀況？",{"webId":68,"year":69,"stem":70,"number":14},"house-109-1-land-tax-law-009",109,"都市計畫法有關公共設施保留地之規定，下列敘述何者正確？",1786689131736]