[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-105-1-bookkeeping-law-038":3},{"subject":4,"subjectSlug":5,"subjectKicker":6,"subjectShort":7,"subjectMcqNote":8,"question":9,"related":25,"sameNumber":50,"hasEssay":71},"記帳相關法規概要","bookkeeping-law","記帳相關法規 · Bookkeeping Law","記帳法規","恆 50 題(每題 2 分),十年未變",{"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},"book-105-1-記帳相關法規概要-038","book-105-1-bookkeeping-law-038",105,1,38,"依行政程序法規定，不服行政程序法第 108 條聽證程序作成之行政處分者，其行政救濟程序為下列何者？",{"A":17,"B":18,"C":19,"D":20},"聲請復查","聲請異議","行政訴願","逕提行政訴訟","D",null,"本題考點：《行政程序法》就經聽證程序作成之行政處分，其後續行政救濟途徑的特別規定。\n【正解理由】依《行政程序法》第 109 條：「不服依前條作成之行政處分者，其行政救濟程序，免除訴願及其先行程序。」該條所稱前條，即同法第 108 條所定行政機關作成經聽證之行政處分。既然訴願及其先行程序一併免除，不服此類處分者即無須先提訴願，而是直接進入行政訴訟，故選 D。\n【逐項排除】\n(A) 復查屬於稅捐核定處分救濟的先行程序，正是《行政程序法》第 109 條所稱一併免除的先行程序，經聽證作成之處分不必再走這一關。\n(B) 聲請異議同樣是進入訴願前的先行程序類型，依《行政程序法》第 109 條已被免除，不是本題所問的救濟程序。\n(C) 行政訴願是《行政程序法》第 109 條明文免除的程序，若仍須提起訴願，該條的免除規定即形同具文。\n(D) 正確。訴願及其先行程序既經《行政程序法》第 109 條免除，救濟程序即由行政訴訟接手，逕提行政訴訟為本題答案。\n【記憶點】經聽證作成的處分已有嚴謹程序保障，救濟時跳過訴願直接上法院。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-105-1-bookkeeping-law-037","依行政程序法規定，有關行政處分時，得為附款之敘述，下列何者錯誤？",37,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-105-1-bookkeeping-law-039","依公司法規定，外國公司欲在中華民國境內營業，必須先辦理認許，並於認許後 15 日內，向主管機關再辦理下列何者之登記？",39,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-105-1-bookkeeping-law-036","依據民國 104 年新修正之行政程序法，授予利益之行政處分，其內容係提供一次或連續之金錢或可分物之給付者，經撤銷、廢止或條件成就而有溯及既往失效之情形時，下列敘述何者錯誤？",36,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-105-1-bookkeeping-law-040","依公司法規定，自然人一人即可設立之公司為下列何種公司？",40,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-105-1-bookkeeping-law-035","依據行政程序法，處分機關未告知救濟期間或告知錯誤未為更正，致相對人或利害關係人遲誤者，如自處分書送達後多久時間內聲明不服時，視為於法定期間內所為？",35,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-105-1-bookkeeping-law-041","公司應收之股款，股東並未實際繳納，而以申請文件表明收足，或股東雖已繳納而於登記後將股款發還股東，或任由股東收回者，為資本不實，公司法對此設有相關之規範，惟不包括下列何者？",41,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"book-114-1-bookkeeping-law-038",114,"甲股份有限公司章程並無保證業務，負責人 A 代表甲股份有限公司為乙有限公司向銀行融資為保證，請問下列敘述何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"book-113-1-bookkeeping-law-038",113,"依照商業會計法相關規定，下列有關損益計算與衡量之敘述，何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"book-112-1-bookkeeping-law-038",112,"公司因下列何種原因解散者，應進行清算？",{"webId":64,"year":65,"stem":66,"number":14},"book-111-1-bookkeeping-law-038",111,"A 營造廠 111 年 5 月 10 日向未依法辦理登記之非法業者 B 購買礦石，因 B 無法給與原始憑證致未取得外來憑證，下列敘述何者正確？",{"webId":68,"year":69,"stem":70,"number":14},"book-110-1-bookkeeping-law-038",110,"依公司法規定，下列敘述何者正確？",false,1786689136096]