[{"data":1,"prerenderedAt":72},["ShallowReactive",2],{"q-book-107-1-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-107-1-記帳相關法規概要-038","book-107-1-bookkeeping-law-038",107,1,38,"無效之行政處分，自何時起失其效力？",{"A":17,"B":18,"C":19,"D":20},"經行政機關確認其無效之日起失其效力","經行政法院確認其無效之日起失其效力","經行政機關撤銷該處分之日起失其效力","自始不生效力","D",null,"本題考點：《行政程序法》第 110 條第四項，無效行政處分自何時起不生效力。\n【正解理由】《行政程序法》第 110 條前三項分別處理書面處分自送達相對人及已知之利害關係人時發生效力、一般處分自公告日或刊登政府公報、新聞紙最後登載日起發生效力，以及行政處分未經撤銷、廢止或未因其他事由而失效者其效力繼續存在；同條第四項則逐字規定「無效之行政處分自始不生效力」。無效是自處分作成之時起即不生效力，不待任何機關的宣告，故選 D。\n【逐項排除】\n(A) 經行政機關確認其無效之日起失其效力：《行政程序法》第 113 條第一項的依職權確認，只是把既存的無效狀態宣示出來，不是效力消滅的起點。\n(B) 經行政法院確認其無效之日起失其效力：法院的確認同屬宣示性質，效力的時點仍依《行政程序法》第 110 條第四項自始起算。\n(C) 經行政機關撤銷該處分之日起失其效力：撤銷的對象是違法但仍有效之處分，其效果依《行政程序法》第 118 條為溯及既往失其效力；無效處分本無效力可供撤銷。\n(D) 自始不生效力：正確，這是《行政程序法》第 110 條第四項的文字。\n【記憶點】無效自始不生效力，撤銷才需要一道處分把既有的效力打掉。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"book-107-1-bookkeeping-law-037","授予利益之違法行政處分之撤銷，當受益人因信賴該處分致遭受財產上之損失者，下列敘述何者錯誤？",37,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"book-107-1-bookkeeping-law-039","依據行政程序法之規定，下列敘述何者錯誤？",39,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"book-107-1-bookkeeping-law-036","下列有關行政程序法對行政救濟相關規定之敘述何者錯誤？",36,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"book-107-1-bookkeeping-law-040","依據公司法第 10 條之規定，主管機關得依職權或利害關係人之申請，命令解散公司，下列相關敘述何者錯誤？",40,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"book-107-1-bookkeeping-law-035","授予利益之合法行政處分，有發生准許廢止情形者，得由原處分機關依職權為全部或一部之廢止，然此項廢止應自廢止原因發生後多久期限內為之？",35,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"book-107-1-bookkeeping-law-041","公開發行股票之公司為他公司有限責任股東時，其所有投資總額，除以投資為專業或公司章程另有規定或經代表已發行股份總數三分之二以上股東出席，以出席股東表決權過半數同意之股東會決議者外，原則上不得超過本公司實收股本之多少百分比？",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,1786689135213]