[{"data":1,"prerenderedAt":70},["ShallowReactive",2],{"q-house-111-1-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-111-1-土地法與土地相關稅法概要-002","house-111-1-land-tax-law-002",111,1,2,"下列有關共有不動產處分等之敘述，何者錯誤？",{"A":17,"B":18,"C":19,"D":20},"共有土地或建築改良物的處分、變更及設定地上權、農育權、不動產役權或典權，應有共有人過半數及其應有部分合計過半數之同意","共有土地或建築改良物的處分、變更或設定負擔，共有人應事先以書面通知他共有人；如不能以書面通知時，應依法公示催告之","共有人對共有土地或建築改良物的處分、變更及設定地上權、農育權、不動產役權或典權，對於他共有人應得之對價或補償，負連帶清償責任","甲乙丙公同共有一筆土地，甲依法得出賣該共有土地時，乙丙得以同一價格單獨優先承購","B",null,"本題考點：共有土地或建築改良物之處分的多數決門檻、通知方式、對價補償責任與優先承購權，均規定在《土地法》第 34-1 條。\n【正解理由】依《土地法》第 34-1 條第二項，共有人依多數決為處分、變更或設定負擔時，「應事先以書面通知他共有人；其不能以書面通知者，應公告之」。條文給的替代方式是由共有人自行公告，並不是向法院聲請公示催告，B 項把公告改寫成「應依法公示催告之」，與條文所定方式不符，故選 B。\n【逐項排除】\n(A) 《土地法》第 34-1 條第一項規定共有土地或建築改良物之處分、變更及設定地上權、農育權、不動產役權或典權，應以共有人過半數及其應有部分合計過半數之同意行之，本項與條文相符；該項但書另定應有部分合計逾三分之二者，其人數不予計算。\n(B) 《土地法》第 34-1 條第二項的替代方法只有「公告」一種，本項寫成公示催告，屬錯誤敘述，即本題所要選的選項。\n(C) 《土地法》第 34-1 條第三項規定第一項共有人對於他共有人應得之對價或補償，負連帶清償責任，本項敘述正確。\n(D) 《土地法》第 34-1 條第四項規定共有人出賣其應有部分時，他共有人得以同一價格共同或單獨優先承購，同條第五項並明定前四項規定於公同共有準用之，故公同共有人乙、丙得單獨優先承購，本項正確。\n【記憶點】人數與應有部分雙過半、逾三分之二不算人頭、書面通知不成就公告、公同共有一體準用。",true,[26,29,33,38,42,46],{"webId":27,"stem":28,"number":13,"year":12,"session":13},"house-111-1-land-tax-law-001","下列有關未辦繼承登記不動產處理方式之敘述，何者正確？",{"webId":30,"stem":31,"number":32,"year":12,"session":13},"house-111-1-land-tax-law-003","依土地稅法規定，土地所有權人辦理土地移轉繳納土地增值稅時，在其持有土地期間內，因重新規定地價增繳之地價稅，准予抵繳其應納之土地增值稅之總額，以不超過土地移轉時應繳增值稅總額多少為限？",3,{"webId":34,"stem":35,"number":36,"year":37,"session":13},"house-110-1-land-tax-law-025","依所得稅法規定，陳先生在 110 年 10 月以 900 萬元出售其於 107 年以 700 萬元購入之房地產，110 年當期土地之公告現值為 800 萬元，陳先生個人未提示因取得、改良及移轉而支付之費用時，稽徵機關得以多少元計算其費用？",25,110,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-111-1-land-tax-law-004","依房屋稅條例之規定，下列有關房屋稅納稅義務人之敘述，何者錯誤？",4,{"webId":43,"stem":44,"number":45,"year":37,"session":13},"house-110-1-land-tax-law-024","依所得稅法規定，個人出售自住房屋、土地，依規定繳納之稅額，申請房地合一所得稅重購退稅之敘述，下列何者錯誤？",24,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"house-111-1-land-tax-law-005","依契稅條例之規定，下列敘述何者錯誤？",5,[51,55,59,63,66],{"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":37,"stem":65,"number":14},"house-110-1-land-tax-law-002","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？",{"webId":67,"year":68,"stem":69,"number":14},"house-109-1-land-tax-law-002",109,"關於契稅稅率依契稅條例之規定，下列敘述何者錯誤？",1786689131902]