[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-109-1-land-tax-law-015":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-109-1-土地法與土地相關稅法概要-015","house-109-1-land-tax-law-015",109,1,15,"土地或建築改良物，自繼承開始之日起逾 1 年未辦理繼承登記者，依土地法之規定，其處理程序何者正確？",{"A":17,"B":18,"C":19,"D":20},"經縣市地政機關查明後，應即公告繼承人於 6 個月內聲請登記；逾期仍未聲請者，得由地政機關予以列冊管理","繼承人占有或第三人占有無合法使用權者，於標售後喪失其占有之權利；土地或建築改良物租賃期間超過 5 年者，於標售後以 5 年為限","標售所得之價款應於國庫設立專戶儲存，繼承人得依其法定應繼分領取。逾 15 年無繼承人申請提領該價款者，歸屬國庫","標售土地或建築改良物前應公告 10 日，繼承人、合法使用人或其他共有人就其使用範圍依序有優先購買權","B",null,"本題考點：《土地法》第 73-1 條，逾期未辦繼承登記土地的公告、列冊管理與標售程序。\n【正解理由】依《土地法》第 73-1 條第二項後段，「繼承人占有或第三人占有無合法使用權者，於標售後喪失其占有之權利；土地或建築改良物租賃期間超過五年者，於標售後以五年為限」。本選項與該項後段一致，故選 B。\n【逐項排除】\n(A) 敘述錯誤。《土地法》第 73-1 條第一項是經該管直轄市或縣市地政機關查明後，應即公告繼承人於「三個月」內聲請登記，逾期仍未聲請者，得由地政機關予以列冊管理，並非六個月。\n(B) 敘述正確。理由如上，占有權喪失與租賃期間以五年為限，都規定在該條第二項後段。\n(C) 敘述錯誤。《土地法》第 73-1 條第四項為逾「十年」無繼承人申請提領該價款者歸屬國庫；十五年是同條第二項的列冊管理期間，兩個數字不可互換。\n(D) 敘述錯誤。《土地法》第 73-1 條第三項規定標售前應公告「三十日」；十日是該項但書所定優先購買權人未於決標後十日內表示優先購買即視為放棄的期間。\n【記憶點】逾一年未辦繼承，公告三個月、列冊十五年、標售前公告三十日、價款專戶十年歸國庫。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-109-1-land-tax-law-014","甲有 A 屋一棟，出租給乙居住使用。依土地法第 100 條之規定，出租人因下列何項情形，得收回房屋？",14,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-109-1-land-tax-law-016","甲有 A 屋，與乙簽訂買賣契約但尚未為移轉登記，乙對甲的 A 屋移轉請求權申請預告登記。下列敘述何者最正確？",16,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"house-109-1-land-tax-law-013","關於耕地終止租約與補償，依平均地權條例規定，下列敘述何者正確？",13,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-109-1-land-tax-law-017","依土地法規定，下列何種土地不得移轉、設定負擔或租賃於外國人？",17,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"house-109-1-land-tax-law-012","有關徵收補償，依土地徵收條例相關規定，下列敘述何者正確？",12,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"house-109-1-land-tax-law-018","依契稅條例規定，買賣契稅，應由下列何者申報納稅？",18,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-land-tax-law-015",114,"依房屋稅條例規定，對於私有房屋免徵房屋稅，下列何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"house-113-1-land-tax-law-015",113,"依土地法規定，下列有關建築基地出賣時行使優先購買權之敘述，何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"house-112-1-land-tax-law-015",112,"依土地登記規則之規定，於何種情形下登記機關應以書面敘明理由或法令依據，通知申請人於接到通知書之日起十五日內補正，下列何者錯誤？",{"webId":64,"year":65,"stem":66,"number":14},"house-111-1-land-tax-law-015",111,"依土地法規定，私有土地所有權之移轉或租賃，妨害基本國策者，下列何者得報請行政院制止之？",{"webId":68,"year":69,"stem":70,"number":14},"house-110-1-land-tax-law-015",110,"土地權利關係人依都市計畫法第 24 條規定自行擬定或變更細部計畫時，主管機關得要求土地權利關係人提供或捐贈都市計畫變更範圍內之那些回饋項目予當地直轄市、縣（市）政府或鄉、鎮、縣轄市公所？①公共設施用地 ②可建築土地 ③樓地板面積 ④一定金額",1786689132459]