[{"data":1,"prerenderedAt":70},["ShallowReactive",2],{"q-house-114-1-land-tax-law-002":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-114-1-土地法與土地相關稅法概要-002","house-114-1-land-tax-law-002",114,1,2,"甲為 A 地之登記名義人，與乙成立附條件的 A 地贈與契約，則甲與乙可以對 A 地申請做下列那一種土地登記？",{"A":17,"B":18,"C":19,"D":20},"假處分登記","第一次登記","註記登記","預告登記","D",null,"本題考點：附條件之贈與契約所生的移轉請求權，應以何種土地登記加以保全。\n【正解理由】依《土地法》第 79-1 條第一項，聲請保全下列請求權之預告登記，應由請求權人檢附登記名義人之同意書為之，其第三款即為「附條件或期限之請求權」；同法第 79-1 條第二項並規定，預告登記未塗銷前，登記名義人就其土地所為之處分，對於所登記之請求權有妨礙者無效。甲既為 A 地登記名義人，乙對甲的移轉請求權又附有條件，正落在第三款且甲得出具同意書，故選 D。\n【逐項排除】\n(A) 假處分登記非當事人合意得申請之標的，依《土地法》第 75-1 條，登記機關係於接獲法院查封、假扣押、假處分或破產登記之囑託時才辦理。\n(B) 第一次登記以標的尚未登記為前提，A 地既已有登記名義人甲，即無從再為第一次登記；《土地法》第 38 條所稱土地總登記，也是於一定期間內就轄區土地之全部為之。\n(C) 註記登記僅在登記簿上加註特定法定事項，不生保全請求權、使妨礙處分無效的效果。\n(D) 附條件之贈與屬《土地法》第 79-1 條第一項第三款的附條件請求權，以預告登記保全，條件成就前可阻卻甲之妨礙處分。\n【記憶點】預告登記保全三類請求權：移轉或消滅、內容或次序變更、附條件或期限，且一律要登記名義人的同意書。",true,[26,29,33,38,42,46],{"webId":27,"stem":28,"number":13,"year":12,"session":13},"house-114-1-land-tax-law-001","因土地登記有錯誤致人民受有損害，地政機關負損害賠償後，於登記人員未盡下列那一種注意義務時，得對登記人員行使求償權？",{"webId":30,"stem":31,"number":32,"year":12,"session":13},"house-114-1-land-tax-law-003","辦理土地徵收時，徵收事業經行政院核定為重大建設，徵收範圍內之特定農業區農牧用地，如土地所有權人對於土地列入徵收範圍有爭議，經說明後仍有異議，則中央目的事業主管機關應辦理那一項民眾參與方式？",3,{"webId":34,"stem":35,"number":36,"year":37,"session":13},"house-113-1-land-tax-law-025","依所得稅法規定，個人以自有土地與營利事業合作興建房屋，自土地取得之日起算五年內完成並銷售該房屋、土地者，其所得稅稅率為何？",25,113,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-114-1-land-tax-law-004","依土地稅法之規定，一般地價稅的基本稅率為多少？",4,{"webId":43,"stem":44,"number":45,"year":37,"session":13},"house-113-1-land-tax-law-024","依房屋稅條例規定，下列有關自住使用之住家用房屋適用 1.2%計徵房屋稅之要件，何者錯誤？",24,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"house-114-1-land-tax-law-005","下列關於房屋稅納稅義務人的認定，何者錯誤？",5,[51,54,58,62,66],{"webId":52,"year":37,"stem":53,"number":14},"house-113-1-land-tax-law-002","依平均地權條例規定，權利人及義務人應於買賣案件申請所有權移轉登記時，申報登錄資訊，未共同申報登錄資訊者，直轄市、縣（市）主管機關應令其限期申報登錄資訊；屆期未申報登錄資訊，買賣案件已辦竣所有權移轉登記者，處多少罰鍰，並令其限期改正？",{"webId":55,"year":56,"stem":57,"number":14},"house-112-1-land-tax-law-002",112,"關於土地所有權人出售自用住宅用地時，土地增值稅適用「一生一次」之優惠稅率，下列何者正確？",{"webId":59,"year":60,"stem":61,"number":14},"house-111-1-land-tax-law-002",111,"下列有關共有不動產處分等之敘述，何者錯誤？",{"webId":63,"year":64,"stem":65,"number":14},"house-110-1-land-tax-law-002",110,"有關重新實施地籍測量時，依土地法規定，下列敘述何者正確？",{"webId":67,"year":68,"stem":69,"number":14},"house-109-1-land-tax-law-002",109,"關於契稅稅率依契稅條例之規定，下列敘述何者錯誤？",1786689131237]