[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-112-1-land-tax-law-019":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-019","house-112-1-land-tax-law-019",112,1,19,"依土地法規定，有關地籍測量之相關規定，下列何者錯誤？",{"A":17,"B":18,"C":19,"D":20},"地籍測量時，土地所有權人應設立界標，並永久保存之","地籍測量，如由該管直轄市或縣（市）政府辦理，其實施計畫應經該地方之地政機關核定","重新實施地籍測量時，土地所有權人應於地政機關通知之限期內，自行設立界標，並到場指界","重新實施地籍測量之結果，應予公告，其期間為三十日","B",null,"本題考點：《土地法》地籍測量一章的界標、指界、實施計畫核定機關與重測結果公告期間。\n【正解理由】《土地法》第 45 條規定「地籍測量，如由該管直轄市或縣（市）政府辦理，其實施計畫應經中央地政機關之核定」，核定機關是中央地政機關，本項寫成該地方之地政機關核定，與條文不符。題目問何者錯誤，故選 B。\n【逐項排除】\n(A) 《土地法》第 44-1 條第一項規定地籍測量時，土地所有權人應設立界標，並永久保存之，敘述正確。\n(B) 核定機關寫錯，《土地法》第 45 條所定為中央地政機關核定，不是地方的地政機關。\n(C) 《土地法》第 46-2 條第一項規定重新實施地籍測量時，土地所有權人應於地政機關通知之限期內自行設立界標並到場指界，敘述正確。\n(D) 《土地法》第 46-3 條第一項規定重新實施地籍測量之結果應予公告，其期間為三十日，敘述正確。\n【記憶點】界標自己立且永久保存，指界自己到場，重測結果公告三十日，實施計畫要中央核定。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-112-1-land-tax-law-020","依土地法之規定，有關土地登記之損害賠償，下列何者錯誤？",20,{"webId":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"year":12,"session":13},"house-112-1-land-tax-law-021","依平均地權條例規定，對私有空地之處置，下列何者錯誤？",21,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"house-112-1-land-tax-law-022","依都市計畫法之規定，市鎮計畫之主要計畫書，除用文字、圖表說明外，應附主要計畫圖，其比例尺不得小於多少？",22,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-land-tax-law-019",114,"依國土計畫法規定，關於中央主管機關應辦理之事項，下列敘述何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"house-113-1-land-tax-law-019",113,"依房屋稅條例規定，起造人持有使用執照所載用途為住家用之待銷售房屋，於起課房屋稅二年內，其房屋稅之稅率為何？",{"webId":60,"year":61,"stem":62,"number":14},"house-111-1-land-tax-law-019",111,"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？",{"webId":64,"year":65,"stem":66,"number":14},"house-110-1-land-tax-law-019",110,"依土地稅法規定，土地所有權人第一次出售其自用住宅用地，其適用自用住宅用地特別稅率之要件，下列敘述何者正確？ ①都市土地面積未超過三公畝部分和非都市土地面積未超過七公畝部分 ②其土地增值稅統就該部分之土地漲價總數額按百分之十徵收之 ③需土地於出售前 5 年內，不曾供營業使用或出租者 ④土地所有權人與其配偶及未成年直系親屬需於該地辦竣戶籍登記",{"webId":68,"year":69,"stem":70,"number":14},"house-109-1-land-tax-law-019",109,"依房屋稅條例規定，房屋為信託財產者，於信託關係存續中，下列何者為房屋稅之納稅義務人？",1786689131827]