[{"data":1,"prerenderedAt":70},["ShallowReactive",2],{"q-house-110-1-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-110-1-土地法與土地相關稅法概要-002","house-110-1-land-tax-law-002",110,1,2,"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？",{"A":17,"B":18,"C":19,"D":20},"土地所有權人發生界址爭議時，應由該管直轄市或縣（市）地政機關予以調處","土地所有權人不服界址爭議調處者，應於接到調處通知後三十日內，向司法機關訴請處理","土地所有權人認為測量結果有錯誤時，得於重測結果公告期滿三十日內聲請複丈","重測結果未經聲請複丈者，地政機關應即據以辦理土地更正登記","A",null,"本題考點：重新實施地籍測量時的界址爭議處理與複丈聲請期間，見《土地法》第 46-2 條、第 46-3 條與第 59 條第二項。\n【正解理由】《土地法》第 46-2 條第二項規定，土地所有權人因設立界標或到場指界發生界址爭議時，準用第五十九條第二項規定處理之；同法第 59 條第二項明定「應由該管直轄市或縣（市）地政機關予以調處，不服調處者，應於接到調處通知後十五日內，向司法機關訴請處理」。界址爭議的第一關即為地政機關調處，敘述與條文相符，故選 A。\n【逐項排除】\n(A) 與第 46-2 條第二項準用第 59 條第二項的調處機制相符，為正解。\n(B) 期間寫錯：不服調處向司法機關訴請處理的期間為接到調處通知後十五日內，不是三十日內。\n(C) 時點寫錯：同法第 46-3 條第二項為「得於公告期間內」繳納複丈費聲請複丈，公告期間依同條第一項為三十日，並非公告期滿後三十日內。\n(D) 登記種類寫錯：同條第三項規定逾公告期間未經聲請複丈，或複丈結果無誤或經更正者，地政機關應即據以辦理土地標示變更登記。\n【記憶點】界址爭議走調處、十五日起訴；測量結果有誤在三十日公告期間內聲請複丈，期滿即辦標示變更登記。",true,[26,29,33,38,42,46],{"webId":27,"stem":28,"number":13,"year":12,"session":13},"house-110-1-land-tax-law-001","依土地法規定，外國人投資有助於國內重大建設、整體經濟或農牧經營而需要取得土地時，應先經下列何者程序？",{"webId":30,"stem":31,"number":32,"year":12,"session":13},"house-110-1-land-tax-law-003","依土地法之規定，無保管或使用機關之公有土地及因地籍整理而發現之公有土地，應如何處理？",3,{"webId":34,"stem":35,"number":36,"year":37,"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？",25,109,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-110-1-land-tax-law-004","依土地法規定，聲請為土地權利變更登記，應繳納登記費，下列敘述何者正確？",4,{"webId":43,"stem":44,"number":45,"year":37,"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":47,"stem":48,"number":49,"year":12,"session":13},"house-110-1-land-tax-law-005","依土地法規定，房屋租用相關規定，下列何者錯誤？",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":37,"stem":69,"number":14},"house-109-1-land-tax-law-002","關於契稅稅率依契稅條例之規定，下列敘述何者錯誤？",1786689132123]