[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-109-1-land-tax-law-022":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-022","house-109-1-land-tax-law-022",109,1,22,"依土地法規定，土地登記損害賠償之請求，如經該地政機關拒絕，受損害人得向下列何者起訴？",{"A":17,"B":18,"C":19,"D":20},"監察院","行政院","立法院","司法機關","D",null,"本題考點：《土地法》登記損害賠償請求遭地政機關拒絕後的救濟管道。\n【正解理由】依《土地法》第 71 條，「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」，該條把拒絕之後的救濟明白交給司法機關，故選 D。\n【逐項排除】\n(A) 錯誤。《土地法》第 71 條所定得起訴之對象為司法機關，該條並未賦予監察院受理此項起訴之地位。\n(B) 錯誤。行政院在《土地法》第 16 條出現的角色，是私有土地所有權之移轉、設定負擔或租賃妨害基本國策時，由中央地政機關報請行政院制止，與登記損害賠償之起訴是兩回事。\n(C) 錯誤。《土地法》第 71 條並未列入立法院；同法第 61 條反而規定辦理土地總登記期間，當地司法機關應設專庭受理土地權利訴訟案件，可見此類爭訟仍歸司法機關。\n(D) 正確。受損害人於請求遭該地政機關拒絕後，依《土地法》第 71 條得向司法機關起訴，由法院審認賠償責任與數額。\n【記憶點】地政機關賠不賠，拒絕之後由法院定分——受損害人直接向司法機關起訴。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-109-1-land-tax-law-021","依都市計畫法規定，下列何種公共設施應按閭鄰單位或居民分布情形適當配置之？",21,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-109-1-land-tax-law-023","依土地法第 53 條規定，因地籍整理而發現之公有土地，下列敘述何者正確？",23,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"house-109-1-land-tax-law-020","依土地徵收條例第 25 條規定，被徵收之土地，所有權人死亡未辦竣繼承登記，其徵收補償費如何處理？",20,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-109-1-land-tax-law-024","關於不動產共有關係，依土地法第 34 條之 1 規定，下列敘述何者正確？",24,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"house-109-1-land-tax-law-019","依房屋稅條例規定，房屋為信託財產者，於信託關係存續中，下列何者為房屋稅之納稅義務人？",19,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"house-109-1-land-tax-law-025","依國土計畫法規定，縣（市）主管機關應於縣（市）國土計畫公告實施後幾年內，依中央主管機關指定之日期，公告國土功能分區圖？",25,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-land-tax-law-022",114,"下列何者並非土地法中的農作改良物？",{"webId":56,"year":57,"stem":58,"number":14},"house-113-1-land-tax-law-022",113,"依土地稅法規定，非都市土地供公共設施使用者，在滿足規定要件下，其尚未被徵收前之移轉，免徵土地增值稅。下列有關免稅要件之敘述，何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"house-112-1-land-tax-law-022",112,"依都市計畫法之規定，市鎮計畫之主要計畫書，除用文字、圖表說明外，應附主要計畫圖，其比例尺不得小於多少？",{"webId":64,"year":65,"stem":66,"number":14},"house-111-1-land-tax-law-022",111,"依平均地權條例規定，土地所有權移轉或設定典權時，有關申報移轉現值之審核標準，下列敘述何者正確？",{"webId":68,"year":69,"stem":70,"number":14},"house-110-1-land-tax-law-022",110,"依契稅條例規定，以不動產為信託財產，受託人乙依信託本旨移轉信託財產與委託人甲以外之歸屬權利人丙時，應由何人估價立契，在規定之期限申報契稅？又其契稅稅率為何？",1786689132534]