[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-111-1-land-tax-law-020":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-020","house-111-1-land-tax-law-020",111,1,20,"聲請為土地權利變更登記之案件，在登記尚未完畢前，登記機關接獲法院為何種囑託登記時，應即改辦之？",{"A":17,"B":18,"C":19,"D":20},"查封登記、預告登記","假處分登記、滅失登記","假扣押登記、破產登記","輔助宣告登記、監護宣告登記","C",null,"本題考點：《土地法》第 75-1 條，土地權利變更登記尚未完畢前，登記機關接獲法院囑託時應即改辦的四種登記。\n【正解理由】依《土地法》第 75-1 條，「前條之登記尚未完畢前，登記機關接獲法院查封、假扣押、假處分或破產登記之囑託時，應即改辦查封、假扣押、假處分或破產登記，並通知登記聲請人」。應即改辦者限於查封、假扣押、假處分、破產四種，選項中兩者都在此列的只有假扣押登記與破產登記，故選 C。\n【逐項排除】\n(A) 錯誤。查封登記固然在《土地法》第 75-1 條之列，預告登記則是《土地法》第 79-1 條由請求權人檢附登記名義人同意書聲請、用以保全請求權的登記，不是法院囑託改辦的類型。\n(B) 錯誤。假處分登記在《土地法》第 75-1 條之列，滅失登記則不在該條所定的四種之中。\n(C) 正確。假扣押登記與破產登記都是《土地法》第 75-1 條明列應即改辦並通知登記聲請人的囑託登記。\n(D) 錯誤。輔助宣告登記與監護宣告登記均非《土地法》第 75-1 條所列的四種登記。\n【記憶點】「查封、假扣押、假處分、破產」四種法院囑託一到，變更登記中途停下改辦，並通知原聲請人。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-111-1-land-tax-law-019","依土地徵收條例規定，已公告徵收之土地，因作業錯誤，致原徵收之土地不在工程用地範圍內者，應如何處理？",19,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-111-1-land-tax-law-021","徵收土地或土地改良物應發給之補償費，需用土地人應於公告期滿後十五日內將補償費繳交該管直轄市或縣（市）主管機關發給完竣，逾期者該部分土地或土地改良物之法律效力為何？",21,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"house-111-1-land-tax-law-018","甲為中華民國境內居住之個人，他在 A 市持有已長達 10 年的 1 筆面積為 300 坪土地，於民國（下同）107 年間參加自辦市地重劃。該自辦市地重劃區於 110 年 6 月 1 日完成分配公告程序後，在 110 年 10 月 1 日完成重劃土地登記，在 110 年 10 月 20 日完成土地交接，甲取回 150 坪土地，重劃後評定價格每坪為 30 萬元。甲在 111 年 5 月 1 日趁土地高價時將 150 坪土地全數出售，每坪售價 40 萬元。請問甲依法要繳多少稅率的房地交易所得稅？",18,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-111-1-land-tax-law-022","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？",22,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"house-111-1-land-tax-law-017","依土地徵收條例規定，區段徵收範圍內土地，經規劃整理後，有關其處理方式，下列敘述何者錯誤？",17,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"house-111-1-land-tax-law-023","依平均地權條例規定，實施市地重劃時，重劃區內供公共使用之道路等十項用地，應優先以下列何種土地抵充？",23,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-land-tax-law-020",114,"有關自辦土地重劃，依相關法規之規定，下列敘述何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"house-113-1-land-tax-law-020",113,"依契稅條例規定，有關申報契稅之起算日期，下列何者正確？",{"webId":60,"year":61,"stem":62,"number":14},"house-112-1-land-tax-law-020",112,"依土地法之規定，有關土地登記之損害賠償，下列何者錯誤？",{"webId":64,"year":65,"stem":66,"number":14},"house-110-1-land-tax-law-020",110,"依土地稅法免徵土地增值稅之土地，主管稽徵機關依相關規定核定其移轉現值並發給免稅證明，以憑辦理土地所有權移轉登記，下列有關移轉現值核定之敘述何者正確？",{"webId":68,"year":69,"stem":70,"number":14},"house-109-1-land-tax-law-020",109,"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？",1786689132057]