[{"data":1,"prerenderedAt":55},["ShallowReactive",2],{"q-house-105-1-land-tax-law-029":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-105-1-土地法與土地相關稅法概要-029","house-105-1-land-tax-law-029",105,1,29,"A 地原地目為「田」，經所有權人甲申請變更地目為「建」，嗣乙地政事務所認該地目變更係屬違法，請示丙縣政府如何處理，俟丙決議後，乙乃依丙決議之原則，維持「建」地目之登記，惟於 A 地之土地登記簿標示部其他登記事項欄註記：「本土地涉及違法地目變更，土地使用管制仍應受原『田』地目之限制」，並通知甲。依最高行政法院決議見解，甲如不服該註記，是否得循行政訴訟途徑請求救濟？",{"A":17,"B":18,"C":19,"D":20},"該註記為行政處分，故甲得提起撤銷訴訟請求救濟","該註記為行政處分，故甲得提起課予義務訴訟請求救濟","該註記為事實行為，故甲得提起一般給付訴訟請求救濟","該註記並非行政處分，故甲不得循行政訴訟途徑請求救濟","C",null,"本題考點：土地登記簿標示部其他登記事項欄的註記在行政爭訟上如何定性，以及對應的訴訟類型。\n【正解理由】依最高行政法院決議見解，地政機關於標示部其他登記事項欄註記「本土地涉及違法地目變更，土地使用管制仍應受原『田』地目之限制」，只是把該筆土地在使用管制上原已存在的狀態予以記載並使人知悉，對外未直接發生設定、變更或消滅權利義務的規制效力，性質上屬事實行為而非行政處分；受不利影響的所有權人不能提起以行政處分為對象的撤銷訴訟，而應循《行政訴訟法》的一般給付訴訟請求除去該註記，故選 C。\n【逐項排除】\n(A) 錯誤。撤銷訴訟以行政處分存在為前提，該註記既經認定非行政處分，即無可供撤銷的標的。\n(B) 錯誤。課予義務訴訟針對的是人民申請作成處分而遭駁回或機關怠為處分的情形，本件甲並未申請作成任何處分而遭拒絕。\n(C) 正確。註記既為事實行為，除去該事實行為所生的妨害，正是一般給付訴訟的功能所在。\n(D) 錯誤。非行政處分不等於無救濟途徑，行政訴訟除撤銷訴訟外尚有給付類型的訴訟可資利用，甲仍得循行政訴訟救濟。\n【記憶點】註記不生規制效力等於事實行為，事實行為的救濟走一般給付訴訟。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-105-1-land-tax-law-028","依相關規定與實務見解，關於地權與地用的敘述，下列何者最正確？",28,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-105-1-land-tax-law-030","都市計畫法所定義的都市計畫事業，下列何者不包括在內？",30,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"house-105-1-land-tax-law-027","甲有 A 地一筆，關於「甲同意 A 地無償供不特定公眾通行」的資訊，依相關規定與實務見解，下列敘述何者正確？",27,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-105-1-land-tax-law-031","甲於 101 年 5 月 20 日將其 A 耕地出租於乙。下列敘述何者正確？",31,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"house-105-1-land-tax-law-026","依所得稅法之規定，下列關於土地房屋交易所得稅之敘述，何者正確？",26,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"house-105-1-land-tax-law-032","依實務見解，關於地籍、地用與地稅的敘述，下列何者錯誤？",32,[51],{"webId":52,"year":53,"stem":54,"number":14},"house-106-1-land-tax-law-029",106,"下列有關逾期未辦繼承登記土地之處理程序，何者正確？",1786689133812]