[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-112-1-land-tax-law-006":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-112-1-土地法與土地相關稅法概要-006","house-112-1-land-tax-law-006",112,1,6,"依土地法規定，關於共有土地之處分，下列何者正確？",{"A":17,"B":18,"C":19,"D":20},"應以共有人半數及其應有部分半數之同意行之","應有部分合計三分之二者，其人數不予計算","共有人不能以書面通知他共有人者，應公告之","共有人不得單獨處分其應有部分","C",null,"本題考點：共有土地處分的多數決門檻，以及處分前對他共有人的通知義務。\n【正解理由】依《土地法》第 34-1 條第二項，共有人依第一項規定為處分、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。以公告替代書面通知正是該項後段的明文，故選 C。\n【逐項排除】\n(A) 《土地法》第 34-1 條第一項的門檻是共有人「過半數」及其應有部分合計「過半數」，本項寫成半數，未達條文所定的過半數。\n(B) 《土地法》第 34-1 條第一項但書是應有部分合計「逾」三分之二者，其人數不予計算；本項寫成三分之二，漏掉逾字即改動了門檻。\n(C) 正確，與《土地法》第 34-1 條第二項後段一致。\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，可見共有人得單獨處分其應有部分，只是受優先承購權拘束。\n【記憶點】人數與應有部分雙過半，逾三分之二免算人數；書面通知不到就公告。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-112-1-land-tax-law-005","依土地稅法規定，地價稅之稅率，下列何者錯誤？",5,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-112-1-land-tax-law-007","有關土地總登記，經聲請而逾限未補繳證明文件者之情形，下列何者錯誤？",7,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"house-112-1-land-tax-law-004","土地所有權經法院判決移轉登記者，土地增值稅申報移轉現值之審核標準，下列何者正確？",4,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-112-1-land-tax-law-008","依土地法規定，有關繼承登記，下列何者正確？",8,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"house-112-1-land-tax-law-003","依土地稅法規定，已規定地價之土地設定典權時之預繳土地增值稅，下列何者正確？",3,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"house-112-1-land-tax-law-009","依平均地權條例之規定，預售屋或新建成屋買賣契約之買受人，於簽訂買賣契約後，不得讓與或轉售買賣契約與第三人，並不得自行或委託刊登讓與或轉售廣告，但於下列何種情形不在此限？",9,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-land-tax-law-006",114,"土地所有權移轉時，原則上權利人及義務人雙方應於訂定契約幾日內檢附契約影本及相關文件共同向主管稽徵機關申報土地移轉現值？",{"webId":56,"year":57,"stem":58,"number":14},"house-113-1-land-tax-law-006",113,"依土地徵收條例規定，有關徵收補償費，下列何者正確？",{"webId":60,"year":61,"stem":62,"number":14},"house-111-1-land-tax-law-006",111,"依契稅條例之規定，以不動產為信託財產時，在信託關係人間移轉所有權時，何種情形須課徵契稅？",{"webId":64,"year":65,"stem":66,"number":14},"house-110-1-land-tax-law-006",110,"依土地法之規定，遇有荒歉，直轄市或縣（市）政府得按照當地當年收穫實況為減租或免租之決定。但應經何機關同意？",{"webId":68,"year":69,"stem":70,"number":14},"house-109-1-land-tax-law-006",109,"依都市計畫法之規定，關於都市計畫之變更，下列敘述何者正確？",1786689131714]