[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-112-1-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-112-1-土地法與土地相關稅法概要-020","house-112-1-land-tax-law-020",112,1,20,"依土地法之規定，有關土地登記之損害賠償，下列何者錯誤？",{"A":17,"B":18,"C":19,"D":20},"因登記錯誤遺漏或虛偽致受損害者，由該地政機關負損害賠償責任","登記人員或利害關係人，於登記完畢後，發見登記錯誤或遺漏時，非以書面聲請該管上級機關查明核准後，不得更正","地政機關所負之損害賠償，如因登記人員之重大過失所致者，由該人員及地政機關負連帶損害賠償責任，撥歸登記儲金","損害賠償之請求，如經該地政機關拒絕，受損害人得向司法機關起訴","C",null,"本題考點：土地登記錯誤、遺漏或虛偽的損害賠償責任主體、更正程序與登記儲金的求償設計。\n【正解理由】《土地法》第 70 條第二項規定「地政機關所負之損害賠償，如因登記人員之重大過失所致者，由該人員償還，撥歸登記儲金」，對外賠償仍由地政機關負擔，重大過失的登記人員是在地政機關賠付後對內償還，償還之款撥歸登記儲金，並非該人員與地政機關對受害人負連帶損害賠償責任。題目問何者錯誤，故選 C。\n【逐項排除】\n(A) 《土地法》第 68 條第一項規定因登記錯誤遺漏或虛偽致受損害者，由該地政機關負損害賠償責任，但該地政機關證明其原因應歸責於受害人時不在此限，敘述正確。\n(B) 《土地法》第 69 條規定登記人員或利害關係人於登記完畢後發見登記錯誤或遺漏時，非以書面聲請該管上級機關查明核准後不得更正，敘述正確。\n(C) 責任型態寫錯，《土地法》第 70 條第二項是由該登記人員償還後撥歸登記儲金的內部求償，不是對外的連帶損害賠償責任。\n(D) 《土地法》第 71 條規定損害賠償之請求如經該地政機關拒絕，受損害人得向司法機關起訴，敘述正確。\n【記憶點】對外賠償找地政機關，重大過失由登記人員償還登記儲金，被拒絕才上法院。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-112-1-land-tax-law-019","依土地法規定，有關地籍測量之相關規定，下列何者錯誤？",19,{"webId":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"house-112-1-land-tax-law-023","依所得稅法之規定，個人依第 14 條之 4 前 2 項規定計算之房屋、土地交易所得，減除當次交易依土地稅法第 30 條第 1 項規定公告土地現值計算之土地漲價總數額後之餘額，不併計綜合所得總額，按相關規定稅率計算應納稅額，其在中華民國境內居住之個人應納稅額，下列何者正確？",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-111-1-land-tax-law-020",111,"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？",{"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？",1786689131835]