[{"data":1,"prerenderedAt":70},["ShallowReactive",2],{"q-house-113-1-land-tax-law-001":3},{"subject":4,"subjectSlug":5,"subjectKicker":6,"subjectShort":7,"subjectMcqNote":8,"question":9,"related":24,"sameNumber":50,"hasEssay":23},"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":13,"stem":14,"options":15,"answer":20,"answerNote":21,"lawYear":12,"explanation":22,"freq":13,"indexable":23},"house-113-1-土地法與土地相關稅法概要-001","house-113-1-land-tax-law-001",113,1,"依平均地權條例規定，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，但經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。買受人據此得讓與或轉售之戶（棟）數為何？",{"A":16,"B":17,"C":18,"D":19},"全國每一年以一戶（棟）為限","全國每一年以二戶（棟）為限","全國每二年以一戶（棟）為限","全國每二年以三戶（棟）為限","C",null,"本題考點：《平均地權條例》禁止預售屋、新建成屋買賣契約轉售之規定，及其例外所容許的戶（棟）數上限。\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。同條第二項明定：買受人依前項但書後段規定得讓與或轉售之戶（棟）數，全國每二年以一戶（棟）為限，故選 C。\n【逐項排除】\n(A) 戶（棟）數雖與條文相同，但計算週期寫成全國每一年，與同條第二項所定之全國每二年不符。\n(B) 計算週期與戶（棟）數皆與條文不符，同條第二項既非以每一年計算，額度亦非二戶（棟）。\n(C) 正確。週期為全國每二年，額度為一戶（棟），且以中央主管機關公告得讓與或轉售之情形並經直轄市、縣（市）主管機關核准者為適用對象。\n(D) 週期雖為每二年，但戶（棟）數放大為三戶（棟），逾越同條第二項所定之一戶（棟）。\n【記憶點】禁止轉售的唯一開口是：全國、每二年、一戶（棟），而且要公告加核准。",true,[25,30,34,38,42,46],{"webId":26,"stem":27,"number":28,"year":29,"session":13},"house-112-1-land-tax-law-025","有關土地利用計畫之通盤檢討相關規定，下列何者正確？",25,112,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-113-1-land-tax-law-002","依平均地權條例規定，權利人及義務人應於買賣案件申請所有權移轉登記時，申報登錄資訊，未共同申報登錄資訊者，直轄市、縣（市）主管機關應令其限期申報登錄資訊；屆期未申報登錄資訊，買賣案件已辦竣所有權移轉登記者，處多少罰鍰，並令其限期改正？",2,{"webId":35,"stem":36,"number":37,"year":29,"session":13},"house-112-1-land-tax-law-024","依土地稅法之規定，主管稽徵機關得指定土地使用人負責代繳其使用部分之地價稅或田賦，下列何項非屬所規範者？",24,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-113-1-land-tax-law-003","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？",3,{"webId":43,"stem":44,"number":45,"year":29,"session":13},"house-112-1-land-tax-law-023","依所得稅法之規定，個人依第 14 條之 4 前 2 項規定計算之房屋、土地交易所得，減除當次交易依土地稅法第 30 條第 1 項規定公告土地現值計算之土地漲價總數額後之餘額，不併計綜合所得總額，按相關規定稅率計算應納稅額，其在中華民國境內居住之個人應納稅額，下列何者正確？",23,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"house-113-1-land-tax-law-004","依都市計畫法規定，有關主要計畫之核定，下列何者正確？",4,[51,55,58,62,66],{"webId":52,"year":53,"stem":54,"number":13},"house-114-1-land-tax-law-001",114,"因土地登記有錯誤致人民受有損害，地政機關負損害賠償後，於登記人員未盡下列那一種注意義務時，得對登記人員行使求償權？",{"webId":56,"year":29,"stem":57,"number":13},"house-112-1-land-tax-law-001","都市計畫公共設施保留地，未作任何使用並與使用中之土地隔離者，其地價稅之計徵，下列何者正確？",{"webId":59,"year":60,"stem":61,"number":13},"house-111-1-land-tax-law-001",111,"下列有關未辦繼承登記不動產處理方式之敘述，何者正確？",{"webId":63,"year":64,"stem":65,"number":13},"house-110-1-land-tax-law-001",110,"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":67,"year":68,"stem":69,"number":13},"house-109-1-land-tax-law-001",109,"依房屋稅條例規定，下列敘述何者錯誤？",1786689131451]