[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-112-1-land-tax-law-010":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-010","house-112-1-land-tax-law-010",112,1,10,"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？",{"A":17,"B":18,"C":19,"D":20},"應於簽訂買賣契約之日起至少十日內申報","應於簽訂買賣契約之日起至少十五日內申報","應於簽訂買賣契約之日起三十日內申報","應於簽訂買賣契約之日起四十五日內申報","C",null,"本題考點：預售屋成交資訊申報登錄的期限，以及委託不動產經紀業代銷時由誰辦理申報。\n【正解理由】依《平均地權條例》第 47-3 條第二項，銷售預售屋者，應於簽訂或解除買賣契約書之日起三十日內，向直轄市、縣（市）主管機關申報登錄資訊；但委託不動產經紀業代銷者，由不動產經紀業辦理簽訂買賣契約書之申報登錄資訊。期間為三十日，故選 C。\n【逐項排除】\n(A) 《平均地權條例》第 47-3 條第二項所定期間為三十日，不是十日；且該項是「三十日內」的申報期限，並非「至少十日」的下限。\n(B) 十五日同樣不是《平均地權條例》第 47-3 條第二項所定的期間。\n(C) 正確。簽訂買賣契約書之日起三十日內申報登錄，與《平均地權條例》第 47-3 條第二項相符。\n(D) 四十五日不是《平均地權條例》第 47-3 條第二項所定的期間，該項的申報期限為三十日。\n【記憶點】預售屋簽約或解約，三十日內申報登錄；委託代銷者由不動產經紀業申報。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"house-112-1-land-tax-law-013","依土地徵收條例規定，因受領遲延、拒絕受領或不能受領之補償費，下列何者正確？",13,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-land-tax-law-010",114,"土地法第 78 條第 8 款所稱限制登記，謂限制登記名義人處分其土地權利所為之登記，下列何者非屬之？",{"webId":56,"year":57,"stem":58,"number":14},"house-113-1-land-tax-law-010",113,"依土地法規定，逾期未辦繼承之土地於標售時，有關優先購買權人之順序依序為何？",{"webId":60,"year":61,"stem":62,"number":14},"house-111-1-land-tax-law-010",111,"下列何類徵收事業之需用土地人在補償費未發給完竣前，或未核定發給抵價地前，因公共安全急需，得先進入被徵收土地內工作？",{"webId":64,"year":65,"stem":66,"number":14},"house-110-1-land-tax-law-010",110,"依平均地權條例規定，預售屋買受人將已付定金，確立買賣標的物及價金等事項之書面契據，轉售予第三人時，由直轄市、縣（市）主管機關按戶（棟）處罰新臺幣多少元？",{"webId":68,"year":69,"stem":70,"number":14},"house-109-1-land-tax-law-010",109,"依平均地權條例之規定，土地所有權移轉或設定典權時，權利人及義務人應於訂定契約之日起幾日內，檢同契約及有關文件，共同申請土地所有權移轉或設定典權登記，並共同申報其土地移轉現值？",1786689131748]