[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-107-1-land-tax-law-006":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-006","house-107-1-land-tax-law-006",107,1,6,"逾期未辦繼承登記之土地，經依土地法第 73 條之 1 規定程序列冊管理期滿，移請國有財產署標售五次不成，而登記為國有者，自登記完畢之日起多少年內，原權利人得檢附證明文件按其法定應繼分請求國有財產署發給價金？",{"A":17,"B":18,"C":19,"D":20},"10 年","12 年","15 年","20 年","A",null,"本題考點：《土地法》第 73 條之 1 逾期未辦繼承登記之土地，經列冊管理、標售五次未標出而登記為國有後，原權利人請求發給價金的期間。\n【正解理由】《土地法》第 73 條之 1 第五項後段規定，經五次標售而未標出者，登記為國有並準用第二項後段喪失占有權及租賃期限之規定，「自登記完畢之日起十年內，原權利人得檢附證明文件按其法定應繼分，向國有財產局申請就第四項專戶提撥發給價金」，故選 A。\n【逐項排除】\n(A) 正確。十年即《土地法》第 73 條之 1 第五項所定，自登記完畢之日起算的請求期間。\n(B) 錯誤。十二年在《土地法》第 73 條之 1 各項中並無對應規定。\n(C) 錯誤。十五年是《土地法》第 73 條之 1 第二項的列冊管理期間，不是登記為國有後的請求期間，屬張冠李戴的干擾項。\n(D) 錯誤。二十年在《土地法》第 73 條之 1 各項中同樣沒有對應規定。\n【演算步驟】期限鏈：繼承開始之日 ＋ 1 年（逾期未辦）→ 公告聲請期間 3 個月 → 列冊管理 15 年 → 移請公開標售，五次未標出 → 登記為國有。請求期間起算日 ＝ 登記完畢之日；請求期間長度 ＝ 10 年；終期 ＝ 登記完畢之日 ＋ 10 年，故答案為 10 年，即 (A)。另須公告 90 日期滿無異議，按第五次標售底價分算發給。\n【記憶點】一年、三個月、十五年、五次標售，登記國有後十年內領價金。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-107-1-land-tax-law-007","預告登記，對於因下列何種事由而為之新登記，具有排除之效力？",7,{"webId":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"year":12,"session":13},"house-107-1-land-tax-law-008","為保護基地承租人，依土地法規定，租用基地建築房屋，應由出租人與承租人會同聲請該管直轄市或縣（市）地政機關為何種權利之登記？",8,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"house-107-1-land-tax-law-009","依土地法規定，關於租用建築房屋之基地，下列何者，非屬出租人得收回之情形？",9,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-land-tax-law-006",114,"土地所有權移轉時，原則上權利人及義務人雙方應於訂定契約幾日內檢附契約影本及相關文件共同向主管稽徵機關申報土地移轉現值？",{"webId":56,"year":57,"stem":58,"number":14},"house-113-1-land-tax-law-006",113,"依土地徵收條例規定，有關徵收補償費，下列何者正確？",{"webId":60,"year":61,"stem":62,"number":14},"house-112-1-land-tax-law-006",112,"依土地法規定，關於共有土地之處分，下列何者正確？",{"webId":64,"year":65,"stem":66,"number":14},"house-111-1-land-tax-law-006",111,"依契稅條例之規定，以不動產為信託財產時，在信託關係人間移轉所有權時，何種情形須課徵契稅？",{"webId":68,"year":69,"stem":70,"number":14},"house-110-1-land-tax-law-006",110,"依土地法之規定，遇有荒歉，直轄市或縣（市）政府得按照當地當年收穫實況為減租或免租之決定。但應經何機關同意？",1786689132851]