[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-107-1-land-tax-law-008":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-008","house-107-1-land-tax-law-008",107,1,8,"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？",{"A":17,"B":18,"C":19,"D":20},"租賃權","地上權","典權","不動產役權","B",null,"本題考點：《土地法》第 102 條所定租用基地建築房屋，應由出租人與承租人會同聲請的登記種類。\n【正解理由】《土地法》第 102 條規定：「租用基地建築房屋，應由出租人與承租人於契約訂立後二個月內，聲請該管直轄市或縣（市）地政機關為地上權之登記。」條文指定的登記種類是地上權，藉登記使基地承租人取得得對抗第三人的權利外觀，故選 B。\n【逐項排除】\n(A) 錯誤。基地租賃固以租賃契約為基礎，但《土地法》第 102 條所指定應辦理的登記種類是地上權之登記，並非租賃權之登記。\n(B) 正確。與《土地法》第 102 條的文字相符，且應由出租人與承租人於契約訂立後二個月內會同聲請。\n(C) 錯誤。典權並非《土地法》第 102 條所定的登記種類，該條的適用情形是租用基地建築房屋。\n(D) 錯誤。不動產役權同樣不是《土地法》第 102 條所定的登記種類。\n【記憶點】租地建屋記「二個月、出租人與承租人會同、登記為地上權」。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"house-107-1-land-tax-law-006","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？",6,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-107-1-land-tax-law-010","依平均地權條例規定，直轄市或縣（市）政府對於尚未建築之超額私有建築用地之處理，下列敘述，何者正確？",10,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"house-107-1-land-tax-law-011","耕地以外之出租土地，因市地重劃而不能達到原租賃之目的者，承租人得終止租約，並得向出租人請求如何之補償？",11,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-land-tax-law-008",114,"下列有關公有土地撥用之敘述，何者錯誤？",{"webId":56,"year":57,"stem":58,"number":14},"house-113-1-land-tax-law-008",113,"依土地徵收條例規定，有關徵收之程序，下列何者正確？",{"webId":60,"year":61,"stem":62,"number":14},"house-112-1-land-tax-law-008",112,"依土地法規定，有關繼承登記，下列何者正確？",{"webId":64,"year":65,"stem":66,"number":14},"house-111-1-land-tax-law-008",111,"依規定，非都市土地甲種建築用地之建蔽率為百分之六十，容積率為百分之二百四十。倘甲有 1 筆 100 坪的甲種建築用地想規劃蓋 1 棟豪宅自住，請問甲的房屋每層樓最大建坪有幾坪？可蓋幾層樓高？",{"webId":68,"year":69,"stem":70,"number":14},"house-110-1-land-tax-law-008",110,"平均地權條例第 35 條之 1 規定，私人捐贈予財團法人供興辦社會福利事業使用之土地，免徵土地增值稅；但有三種情形之一者，除追補應納之土地增值稅外，並處應納土地增值稅額二倍之罰鍰。下列何者不是規範中的情形？",1786689132864]