[{"data":1,"prerenderedAt":70},["ShallowReactive",2],{"q-house-105-1-land-tax-law-004":3},{"subject":4,"subjectSlug":5,"subjectKicker":6,"subjectShort":7,"subjectMcqNote":8,"question":9,"related":25,"sameNumber":49,"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-105-1-土地法與土地相關稅法概要-004","house-105-1-land-tax-law-004",105,1,4,"甲有 A 地，乙有 B 地，二地相鄰，因地界不規則，雙方為建屋方便，故約定將相鄰部分的界址取直，因而逾越原界址的土地，均同意對方建屋，但未辦理土地所有權移轉登記，其後甲將 A 地出賣並移轉登記於丙。下列敘述何者正確？",{"A":17,"B":18,"C":19,"D":20},"目前實務上認為該界址取直的約定得予以登記","最高法院決議認為本件有民法第 796 條越界建築規定之適用","最高法院決議認為該等土地之約定交互使用是使用借貸","最高法院決議認為丙不能主張乙係無權占有而請求拆屋還地","D",null,"本題考點：相鄰兩地所有權人約定將界址取直、互相同意對方逾界建屋而未辦移轉登記時，該約定的性質及其對土地受讓人的效力。\n【正解理由】界址取直的合意並未使所有權範圍發生變動，性質上是兩地所有權人互相容忍對方使用逾越界址部分的債之約定；乙占用逾界部分既有甲之同意，即非無權占有，最高法院決議認為受讓 A 地之丙承受此一使用狀態，不得主張乙無權占有而請求拆屋還地，故選 D。\n【逐項排除】\n(A) 此種約定僅生債之效力，土地標示與所有權範圍並未因此改變，登記實務上不能憑當事人的取直合意辦理登記，本項錯誤。\n(B) 越界建築規定處理的是一方逾越疆界建築房屋、鄰地所有人知情而不即提出異議的情形；本件是雙方事前合意交互使用，並非誤逾疆界，最高法院決議並未認為有該規定之適用，本項錯誤。\n(C) 使用借貸是一方無償將物交付他方使用；本件則是兩地所有權人各自提供逾界部分供對方建屋，具有相互為對待給付的交互關係，最高法院決議並未將其定性為使用借貸，本項錯誤。\n(D) 乙之占用有甲之約定為據，非無權占有；丙受讓 A 地後承受該狀態，不得請求拆屋還地，本項正確。\n【記憶點】互相讓地建屋是交互使用的債之約定，既非越界建築，也非使用借貸，更登記不上去。",true,[26,30,34,38,42,45],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-105-1-land-tax-law-003","有關地價稅之特別稅率，下列何項用地不適用千分之二之特別稅率？",3,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-105-1-land-tax-law-005","依房屋稅條例規定，房屋標準價格由下列何委員會負責？",5,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"house-105-1-land-tax-law-002","依契稅條例規定，下列何種情形得免徵契稅？",2,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-105-1-land-tax-law-006","依據房屋稅條例規定，房屋稅之納稅義務人不包括下列何者？",6,{"webId":43,"stem":44,"number":13,"year":12,"session":13},"house-105-1-land-tax-law-001","有關土地法及平均地權條例規定照價收買之時機，下列何者正確？",{"webId":46,"stem":47,"number":48,"year":12,"session":13},"house-105-1-land-tax-law-007","地價稅採累進稅率，關於累進起點地價之規定，下列何者正確？",7,[50,54,58,62,66],{"webId":51,"year":52,"stem":53,"number":14},"house-114-1-land-tax-law-004",114,"依土地稅法之規定，一般地價稅的基本稅率為多少？",{"webId":55,"year":56,"stem":57,"number":14},"house-113-1-land-tax-law-004",113,"依都市計畫法規定，有關主要計畫之核定，下列何者正確？",{"webId":59,"year":60,"stem":61,"number":14},"house-112-1-land-tax-law-004",112,"土地所有權經法院判決移轉登記者，土地增值稅申報移轉現值之審核標準，下列何者正確？",{"webId":63,"year":64,"stem":65,"number":14},"house-111-1-land-tax-law-004",111,"依房屋稅條例之規定，下列有關房屋稅納稅義務人之敘述，何者錯誤？",{"webId":67,"year":68,"stem":69,"number":14},"house-110-1-land-tax-law-004",110,"依土地法規定，聲請為土地權利變更登記，應繳納登記費，下列敘述何者正確？",1786689133600]