[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-108-1-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-108-1-土地法與土地相關稅法概要-002","house-108-1-land-tax-law-002",108,1,2,"因登記錯誤遺漏或虛偽致受有損害者，由該地政機關負損害賠償責任，此項損害賠償之請求，如經該地政機關拒絕，受損害人得採取下列何種處理方式？",{"A":17,"B":18,"C":19,"D":20},"向行政院申訴","向立法院告發","向司法機關起訴","向監察院告發","C",null,"本題考點：土地登記錯誤、遺漏或虛偽致生損害時的賠償請求，遭地政機關拒絕之後的救濟途徑。\n【正解理由】《土地法》第 68 條第一項先定下「因登記錯誤遺漏或虛偽致受損害者，由該地政機關負損害賠償責任」，《土地法》第 71 條接著規定「損害賠償之請求，如經該地政機關拒絕，受損害人得向司法機關起訴」。條文把被拒絕後的下一步逐字寫成向司法機關起訴，由法院審認損害與金額，不是轉向其他院級機關陳情或告發，故選 C。\n【逐項排除】\n(A) 向行政院申訴：《土地法》第 71 條所定的救濟對象是司法機關，賠償請求權存否與數額多寡屬爭訟事項，該條並未設行政院申訴的程序。\n(B) 向立法院告發：立法院職司法律案之議決，《土地法》第 71 條並未賦予其處理個案登記損害賠償的權限。\n(C) 《土地法》第 71 條逐字規定受損害人得向司法機關起訴，由法院審認登記有無錯誤、遺漏或虛偽；《土地法》第 68 條第二項並限定賠償不得超過受損害時之價值。\n(D) 向監察院告發：監察權針對的是公務人員的違失責任，與《土地法》第 68 條第一項所定地政機關的損害賠償責任能否實現，分屬兩件事。\n【記憶點】登記出錯先向地政機關求償，被拒絕就到法院起訴——《土地法》第 71 條只給這一條出口。",true,[26,29,33,38,42,46],{"webId":27,"stem":28,"number":13,"year":12,"session":13},"house-108-1-land-tax-law-001","私有土地所有權之移轉、設定負擔或租賃，如有妨害基本國策者，中央地政機關得報請下列何機關制止之？",{"webId":30,"stem":31,"number":32,"year":12,"session":13},"house-108-1-land-tax-law-003","平均地權條例規定照價收買後之土地，其權屬應為？",3,{"webId":34,"stem":35,"number":36,"year":37,"session":13},"house-107-1-land-tax-law-025","依所得稅法規定，有關出售自住房屋，其房地交易所得稅之優惠，下列敘述，何者錯誤？",25,107,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-108-1-land-tax-law-004","下列有關土地徵收條例的優先購買權敘述，何者正確？",4,{"webId":43,"stem":44,"number":45,"year":37,"session":13},"house-107-1-land-tax-law-024","依房屋稅條例規定，私有房屋受重大災害時，有關房屋稅之減免，下列敘述何者正確？",24,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"house-108-1-land-tax-law-005","下列有關基地房屋之優先購買權敘述，何者正確？",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？",1786689132583]