[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-112-1-land-tax-law-015":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-015","house-112-1-land-tax-law-015",112,1,15,"依土地登記規則之規定，於何種情形下登記機關應以書面敘明理由或法令依據，通知申請人於接到通知書之日起十五日內補正，下列何者錯誤？",{"A":17,"B":18,"C":19,"D":20},"申請人之資格不符或其代理人之代理權有欠缺","登記申請書不合程式，或應提出之文件不符或欠缺","未依規定繳納登記規費","登記之權利人、義務人或其與申請登記之法律關係有關之權利關係人間有爭執","D",null,"本題考點：土地登記案件的「通知補正」與「駁回」分界，形式上的瑕疵才補正，實體上的爭執不補正。\n【正解理由】《土地登記規則》所定應通知補正的情形，都是申請案件形式上可以補救的瑕疵：申請人之資格不符或其代理人之代理權有欠缺、登記申請書不合程式或應提出之文件不符或欠缺、申請書記載事項與登記簿或其證明文件不符而未能證明其不符之原因、未依規定繳納登記規費或罰鍰，登記機關應以書面敘明理由或法令依據，通知申請人於接到通知書之日起十五日內補正。至於登記之權利人、義務人或其與申請登記之法律關係有關之權利關係人間有爭執，屬實體上的權利歸屬爭議，登記機關的形式審查無從以補正解決，《土地登記規則》將其列為駁回事由。本題問何者錯誤，故選 D。\n【逐項排除】\n(A) 資格不符或代理權欠缺是形式上的瑕疵，補件即可治癒，屬補正事由，敘述正確。\n(B) 申請書不合程式、應提出之文件不符或欠缺同屬形式瑕疵，屬補正事由，敘述正確。\n(C) 未依規定繳納登記規費，補繳即可完成程序，屬補正事由，敘述正確。\n(D) 權利關係人間有爭執涉及實體權利歸屬，應循調處或司法途徑解決，登記機關據以駁回，將其列為補正事由即為錯誤。\n【記憶點】補得起來的才通知補正，爭執只能駁回。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-112-1-land-tax-law-014","已公告徵收之土地，依徵收計畫開始使用前，興辦之事業改變時，依土地徵收條例之規定，下列何者正確？",14,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-112-1-land-tax-law-016","我國物權係採法定主義，於土地所有權以外之其他不動產物權，謂之他項權利，依民法及土地法之規定，下列何者非屬物權？",16,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"house-112-1-land-tax-law-013","依土地徵收條例規定，因受領遲延、拒絕受領或不能受領之補償費，下列何者正確？",13,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-112-1-land-tax-law-017","依土地法之規定，外國人為供自用、投資或公益之目的使用，得取得所需之土地，其面積及所在地點，應受該管直轄市或縣（市）政府依法所定之限制，下列何種用途不屬之？",17,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"house-112-1-land-tax-law-012","以下關於契稅之敘述，何者正確？",12,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"house-112-1-land-tax-law-018","依土地法第三十四條之一執行要點規定，有關共有人權利之行使，下列何者錯誤？",18,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-land-tax-law-015",114,"依房屋稅條例規定，對於私有房屋免徵房屋稅，下列何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"house-113-1-land-tax-law-015",113,"依土地法規定，下列有關建築基地出賣時行使優先購買權之敘述，何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"house-111-1-land-tax-law-015",111,"依土地法規定，私有土地所有權之移轉或租賃，妨害基本國策者，下列何者得報請行政院制止之？",{"webId":64,"year":65,"stem":66,"number":14},"house-110-1-land-tax-law-015",110,"土地權利關係人依都市計畫法第 24 條規定自行擬定或變更細部計畫時，主管機關得要求土地權利關係人提供或捐贈都市計畫變更範圍內之那些回饋項目予當地直轄市、縣（市）政府或鄉、鎮、縣轄市公所？①公共設施用地 ②可建築土地 ③樓地板面積 ④一定金額",{"webId":68,"year":69,"stem":70,"number":14},"house-109-1-land-tax-law-015",109,"土地或建築改良物，自繼承開始之日起逾 1 年未辦理繼承登記者，依土地法之規定，其處理程序何者正確？",1786689131795]