[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-113-1-land-tax-law-016":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-113-1-土地法與土地相關稅法概要-016","house-113-1-land-tax-law-016",113,1,16,"依土地法規定，下列有關逾期未辦繼承登記案件應由地政機關書面通知繼承人之情形，何者正確？",{"A":17,"B":18,"C":19,"D":20},"自繼承開始之日起逾一年未辦理繼承登記者，經該管直轄市或縣市地政機關查明後，應即公告繼承人於六個月內聲請登記，並以書面通知繼承人","列冊管理期間為十五年，列冊管理期間該管直轄市或縣市地政機關應每年清查並書面通知繼承人辦理繼承登記","列冊管理期間屆滿，逾期仍未聲請登記者，由地政機關書面通知繼承人及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","標售土地或建築改良物前應公告三個月，並書面通知繼承人、共有人或合法使用人依序行使優先購買權","C",null,"本題考點：《土地法》第 73-1 條就逾期未辦繼承登記土地所定的公告、列冊管理、移送標售與優先購買權流程。\n【正解理由】依《土地法》第 73-1 條第二項，「前項列冊管理期間為十五年，逾期仍未聲請登記者，由地政機關書面通知繼承人及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」，本項所述的通知對象與移送機關均與條文相符，故選 C。\n【逐項排除】\n(A) 錯誤。《土地法》第 73-1 條第一項規定自繼承開始之日起逾一年未辦理繼承登記者，經地政機關查明後應即公告繼承人於「三個月內」聲請登記，本項寫成六個月。\n(B) 錯誤。《土地法》第 73-1 條第二項所定列冊管理期間十五年固然無誤，但該條並未課予地政機關於列冊管理期間每年清查並書面通知繼承人的義務。\n(C) 正確。《土地法》第 73-1 條第二項的法律效果，即列冊管理期間屆滿仍未聲請登記者，書面通知繼承人並將清冊移請財政部國有財產署公開標售。\n(D) 錯誤。《土地法》第 73-1 條第三項規定標售前應公告三個月，優先購買權人依序為繼承人、合法使用人、其他共有人，本項把共有人置於合法使用人之前，順序不合。\n【記憶點】逾一年查、公告三個月、列冊十五年、標售前再公告三個月、決標後三十日不表示即放棄。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-113-1-land-tax-law-015","依土地法規定，下列有關建築基地出賣時行使優先購買權之敘述，何者錯誤？",15,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-113-1-land-tax-law-017","甲乙丙丁戊共有 A 地，持分各五分之一。甲乙丙三人擬依土地法第 34 條之 1 規定，將 A 地出售予戊，下列敘述何者正確？",17,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"house-113-1-land-tax-law-014","依都市計畫法規定，下列有關公共設施保留地之使用管制規定，何者錯誤？",14,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-113-1-land-tax-law-018","依土地徵收條例規定，有關區段徵收範圍內土地，經規劃整理後之處理方式，下列何者正確？",18,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"house-113-1-land-tax-law-013","都市計畫地區範圍內，應視實際情況，分別設置公共設施用地，其設置標準之規定，下列何者正確？",13,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"house-113-1-land-tax-law-019","依房屋稅條例規定，起造人持有使用執照所載用途為住家用之待銷售房屋，於起課房屋稅二年內，其房屋稅之稅率為何？",19,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-land-tax-law-016",114,"依契稅條例規定，有關納稅義務人繳納契稅期限及罰則之規定，下列敘述何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"house-112-1-land-tax-law-016",112,"我國物權係採法定主義，於土地所有權以外之其他不動產物權，謂之他項權利，依民法及土地法之規定，下列何者非屬物權？",{"webId":60,"year":61,"stem":62,"number":14},"house-111-1-land-tax-law-016",111,"依土地法規定，租用建築房屋之基地，發生下列何種情形時，出租人不得收回？",{"webId":64,"year":65,"stem":66,"number":14},"house-110-1-land-tax-law-016",110,"私有公共設施保留地得申請與公有非公用土地辦理交換，依都市計畫法之規定，不受下列那些法規相關規定之限制？①土地法 ②所得稅法 ③國有財產法 ④各級政府財產管理法令",{"webId":68,"year":69,"stem":70,"number":14},"house-109-1-land-tax-law-016",109,"甲有 A 屋，與乙簽訂買賣契約但尚未為移轉登記，乙對甲的 A 屋移轉請求權申請預告登記。下列敘述何者最正確？",1786689131580]