[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-107-1-land-tax-law-002":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-107-1-土地法與土地相關稅法概要-002","house-107-1-land-tax-law-002",107,1,2,"下列土地，何者非屬土地法規定不得為私有之土地？",{"A":17,"B":18,"C":19,"D":20},"礦泉地","瀑布地","國家公園土地","名勝古蹟","C",null,"本題考點：《土地法》第 14 條第一項所列不得為私有的十款土地，題目採反面問法，要挑出「不在列舉之內」的那一項。\n【正解理由】《土地法》第 14 條第一項採列舉方式，明定海岸一定限度內之土地、天然形成之湖澤而為公共需用者及其沿岸一定限度內之土地、可通運之水道及其沿岸一定限度內之土地、城鎮區域內水道湖澤及其沿岸一定限度內之土地、公共交通道路、礦泉地、瀑布地、公共需用之水源地、名勝古蹟，以及其他法律禁止私有之土地，共十款不得為私有。國家公園土地並未出現在這十款文字之中，故選 C。\n【逐項排除】\n(A) 礦泉地為《土地法》第 14 條第一項第六款所列，屬不得為私有之土地。\n(B) 瀑布地為《土地法》第 14 條第一項第七款所列，同屬不得為私有之土地。\n(C) 國家公園土地未見於《土地法》第 14 條第一項各款列舉，並非該條所禁止私有者。\n(D) 名勝古蹟為《土地法》第 14 條第一項第九款所列；同法第 14 條第三項另定，日據時期原屬私有、臺灣光復後登記為公有而依法得贈與移轉為私有者，不在此限。\n【記憶點】十款順著背「海岸、湖澤、水道、城鎮水道、公共交通道路、礦泉、瀑布、水源、名勝古蹟、其他法律」，裡面沒有國家公園。",true,[26,29,33,38,42,46],{"webId":27,"stem":28,"number":13,"year":12,"session":13},"house-107-1-land-tax-law-001","關於土地權利變更登記，下列何者正確？",{"webId":30,"stem":31,"number":32,"year":12,"session":13},"house-107-1-land-tax-law-003","下列何種登記，應繳納登記費？",3,{"webId":34,"stem":35,"number":36,"year":37,"session":13},"house-106-1-land-tax-law-040","甲 105 年 6 月買入 A 房地，購入成本 1,300 萬元，於 106 年 2 月以 2,000 萬元出售 A 房地時，繳納土地增值稅 10 萬元（土地漲價總數額為 100 萬元），因取得、改良及移轉而支付的費用 50 萬元，其應納交易所得稅若干？",40,106,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-107-1-land-tax-law-004","土地法第 34 條之 1 第 1 項有關以多數決處分共有土地之規定，下列處分方式，何者不適用該規定？",4,{"webId":43,"stem":44,"number":45,"year":37,"session":13},"house-106-1-land-tax-law-039","依土地法及平均地權條例對於空地及荒地之規定，下列敘述何者錯誤？",39,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"house-107-1-land-tax-law-005","重新實施地籍測量，遇有土地所有權人因設立界標或到場指界發生界址爭議時，地政機關應如何處理？",5,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-land-tax-law-002",114,"甲為 A 地之登記名義人，與乙成立附條件的 A 地贈與契約，則甲與乙可以對 A 地申請做下列那一種土地登記？",{"webId":56,"year":57,"stem":58,"number":14},"house-113-1-land-tax-law-002",113,"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？",{"webId":60,"year":61,"stem":62,"number":14},"house-112-1-land-tax-law-002",112,"關於土地所有權人出售自用住宅用地時，土地增值稅適用「一生一次」之優惠稅率，下列何者正確？",{"webId":64,"year":65,"stem":66,"number":14},"house-111-1-land-tax-law-002",111,"下列有關共有不動產處分等之敘述，何者錯誤？",{"webId":68,"year":69,"stem":70,"number":14},"house-110-1-land-tax-law-002",110,"有關重新實施地籍測量時，依土地法規定，下列敘述何者正確？",1786689132813]