關於產權移轉登記 的大小事，大揚代書幫你一網打?/title> <atom:link href="//danaherbertts.shop/tag/%E7%94%A2%E6%AC%8A%E7%A7%BB%E8%BD%89%E7%99%BB%E8%A8%98/feed/" rel="self" type="application/rss+xml" /> <link>//danaherbertts.shop/tag/產權移轉登記/</link> <description></description> <lastBuildDate>Fri, 20 Sep 2024 09:23:32 +0000</lastBuildDate> <language>zh-TW</language> <sy:updatePeriod> hourly </sy:updatePeriod> <sy:updateFrequency> 1 </sy:updateFrequency> <generator>//wordpress.org/?v=6.7.2</generator> <image> <url>//danaherbertts.shop/wp-content/uploads/2021/01/icon-150x150.png</url> <title>關於產權移轉登記 的大小事，大揚代書幫你一網打?/title> <link>//danaherbertts.shop/tag/產權移轉登記/</link> <width>32</width> <height>32</height> </image> <item> <title>【辦理繼承登記】須準備哪些文件?/title> <link>//danaherbertts.shop/heritage-registration/</link> <dc:creator><![CDATA[danaherbertts.shop]]></dc:creator> <pubDate>Tue, 02 Mar 2021 06:58:44 +0000</pubDate> <category><![CDATA[代書業務]]></category> <category><![CDATA[產權移轉登記]]></category> <category><![CDATA[申報遺產稅]]></category> <category><![CDATA[繼承登記]]></category> <guid isPermaLink="false">//danaherbertts.shop/?p=1953</guid> <description><![CDATA[<p>【辦理繼承登記】須準備哪些文件?土地或建築改良物，自繼承之日起逾一年未辦理繼承登記者，應即公告繼承人於三個月 […]</p> <p>這篇文章 <a href="//danaherbertts.shop/heritage-registration/">【辦理繼承登記】須準備哪些文件?/a> 最早出現於 <a href="//danaherbertts.shop">大揚代書</a>?/p> ]]></description> <content:encoded><![CDATA[ <div data-elementor-type="wp-post" data-elementor-id="1953" class="elementor elementor-1953" data-elementor-post-type="post"> <section class="elementor-section elementor-top-section elementor-element elementor-element-10e8cc47 elementor-section-boxed elementor-section-height-default elementor-section-height-default" data-id="10e8cc47" data-element_type="section" data-settings="{"background_background":"classic"}"> <div class="elementor-background-overlay"></div> <div class="elementor-container elementor-column-gap-default"> <div class="elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-45f325f6" data-id="45f325f6" data-element_type="column"> <div class="elementor-widget-wrap elementor-element-populated"> <section class="elementor-section elementor-inner-section elementor-element elementor-element-11b93143 elementor-section-boxed elementor-section-height-default elementor-section-height-default" data-id="11b93143" data-element_type="section"> <div class="elementor-container elementor-column-gap-default"> <div class="elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-69e2c285" data-id="69e2c285" data-element_type="column"> <div class="elementor-widget-wrap elementor-element-populated"> <div class="elementor-element elementor-element-4f4a39d4 elementor-widget elementor-widget-global elementor-global-2793 elementor-widget-breadcrumbs" data-id="4f4a39d4" data-element_type="widget" data-widget_type="breadcrumbs.default"> <div class="elementor-widget-container"> <p id="breadcrumbs"><span><span><a href="//danaherbertts.shop/">首頁</a></span> » <span class="breadcrumb_last" aria-current="page">產權移轉登記</span></span></p> </div> </div> </div> </div> </div> </section> <div class="elementor-element elementor-element-2150b0b elementor-widget elementor-widget-heading" data-id="2150b0b" data-element_type="widget" data-widget_type="heading.default"> <div class="elementor-widget-container"> <h1 class="elementor-heading-title elementor-size-default">【辦理繼承登記】須準備哪些文件?/h1> </div> </div> <div class="elementor-element elementor-element-9eb4153 elementor-widget elementor-widget-image" data-id="9eb4153" data-element_type="widget" data-widget_type="image.default"> <div class="elementor-widget-container"> <img fetchpriority="high" decoding="async" width="800" height="571" src="//danaherbertts.shop/wp-content/uploads/2022/01/【辦理繼承登記】須準備哪些文件?1024x731.jpg" class="attachment-large size-large wp-image-23483" alt="【辦理繼承登記】須準備哪些文件?- 大揚代書" srcset="//danaherbertts.shop/wp-content/uploads/2022/01/【辦理繼承登記】須準備哪些文件?1024x731.jpg 1024w, //danaherbertts.shop/wp-content/uploads/2022/01/【辦理繼承登記】須準備哪些文件?300x214.jpg 300w, //danaherbertts.shop/wp-content/uploads/2022/01/【辦理繼承登記】須準備哪些文件?768x549.jpg 768w, //danaherbertts.shop/wp-content/uploads/2022/01/【辦理繼承登記】須準備哪些文件?jpg 1536w" sizes="(max-width: 800px) 100vw, 800px" /> </div> </div> <div class="elementor-element elementor-element-4d5ec5c3 elementor-widget-divider--view-line elementor-widget elementor-widget-divider" data-id="4d5ec5c3" data-element_type="widget" data-widget_type="divider.default"> <div class="elementor-widget-container"> <div class="elementor-divider"> <span class="elementor-divider-separator"> </span> </div> </div> </div> <div class="elementor-element elementor-element-1572a252 elementor-widget elementor-widget-text-editor" data-id="1572a252" data-element_type="widget" data-widget_type="text-editor.default"> <div class="elementor-widget-container"> <p>土地或建築改良物，自繼承之日起逾一年未辦理繼承登記者，應即公告繼承人於三個月內聲請登記。在辦理遺產繼承登記前，繼承人應先向國稅局申報遺產稅，申報遺產稅之前可先查詢被繼承人之財產明細，以免漏報遺產稅或漏辦繼承登記?/p> </div> </div> <div class="elementor-element elementor-element-3c0e515 elementor-widget elementor-widget-text-editor" data-id="3c0e515" data-element_type="widget" data-widget_type="text-editor.default"> <div class="elementor-widget-container"> 繼承人若未能於公告期間內申辦繼承登記，除提出不可歸責於繼承人之事由申請暫緩列冊管理外，公告期滿後將報請市政府地政局予以列冊管理，在辦理遺產繼承登記前，繼承人應先向國稅局申報遺產稅，申報遺產稅之前可先查詢被繼承人之財產明細，以免漏報遺產稅或漏辦繼承登記? </div> </div> <div class="elementor-element elementor-element-dd6670f elementor-widget elementor-widget-text-editor" data-id="dd6670f" data-element_type="widget" data-widget_type="text-editor.default"> <div class="elementor-widget-container"> 欠繳稅款之土地或房屋，於欠稅未繳清之前，不得分割遺產、交付遺贈或辦理移轉登記? </div> </div> <section class="elementor-section elementor-inner-section elementor-element elementor-element-1992db8a elementor-section-boxed elementor-section-height-default elementor-section-height-default" data-id="1992db8a" data-element_type="section"> <div class="elementor-container elementor-column-gap-default"> <div class="elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-1e96dbf7" data-id="1e96dbf7" data-element_type="column"> <div class="elementor-widget-wrap elementor-element-populated"> <div class="elementor-element elementor-element-7aaa1312 elementor-widget elementor-widget-global elementor-global-7811 elementor-widget-table-of-contents" data-id="7aaa1312" data-element_type="widget" data-settings="{"headings_by_tags":["h2","h3","h4"],"exclude_headings_by_selector":[],"marker_view":"numbers","hierarchical_view":"yes","min_height":{"unit":"px","size":"","sizes":[]},"min_height_tablet":{"unit":"px","size":"","sizes":[]},"min_height_mobile":{"unit":"px","size":"","sizes":[]}}" data-widget_type="table-of-contents.default"> <div class="elementor-widget-container"> <div class="elementor-toc__header" aria-controls="elementor-toc__body"> <h2 class="elementor-toc__header-title"> 內容目錄 </h2> </div> <div class="elementor-toc__body" aria-expanded="true"> <div class="elementor-toc__spinner-container"> <i class="elementor-toc__spinner eicon-animation-spin eicon-loading" aria-hidden="true"></i> </div> </div> </div> </div> </div> </div> <div class="elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-5c00467f" data-id="5c00467f" data-element_type="column"> <div class="elementor-widget-wrap"> </div> </div> </div> </section> <div class="elementor-element elementor-element-173477fb elementor-widget elementor-widget-heading" data-id="173477fb" data-element_type="widget" data-widget_type="heading.default"> <div class="elementor-widget-container"> <h2 class="elementor-heading-title elementor-size-default">辦理繼承登記應附之文?/h2> </div> </div> <div class="elementor-element elementor-element-1df44e8 elementor-widget elementor-widget-text-editor" data-id="1df44e8" data-element_type="widget" data-widget_type="text-editor.default"> <div class="elementor-widget-container"> <ol><li><a href="//land.tainan.gov.tw/FileDownLoad/FileUploadList/20160513160859763198.pdf" target="_blank" rel="noopener">土地登記申請?/a>?/li><li><a href="//land.tainan.gov.tw/uploads/09.doc" target="_blank" rel="noopener">登記清冊</a>?/li><li><a href="//dep.mohw.gov.tw/doma/dl-14076-55953ebf-a691-45c7-ae1c-e3646ab56909.html" target="_blank" rel="noopener">繼承系統?/a>?/li><li>戶籍謄本。（含被繼承人死亡記事之戶籍謄本及繼承人現在之戶籍謄本）</li><li>聲請拋棄繼承法院准予備查之證明文件。（資料來源臺灣高雄地方法院全球資訊網）</li><li>印鑑證明。（辦理分割繼承登記如繼承人未能親自到場時須檢附?/li><li><a href="//eservices.taichung.gov.tw/Common/CaseFormDownload?pkid=11091" target="_blank" rel="noopener">遺產分割協議?/a>。（辦理分割繼承登記時頇檢附，並貼足不動產價值千分之一印花稅）</li><li>遺產稅繳（免）納證明書或其他有關證明文件?/li><li>所有權狀正本。（如權狀遺失得由繼承人檢附切結書辦理?/li><li>繳納登記費、書狀費。（登記費以死亡當時遺產之申報地價千分之一計算?/li></ol> </div> </div> <div class="elementor-element elementor-element-44bfe80a elementor-widget elementor-widget-heading" data-id="44bfe80a" data-element_type="widget" data-widget_type="heading.default"> <div class="elementor-widget-container"> <h2 class="elementor-heading-title elementor-size-default">繼承登記申辦流程</h2> </div> </div> <div class="elementor-element elementor-element-4ed7d111 elementor-widget elementor-widget-heading" data-id="4ed7d111" data-element_type="widget" data-widget_type="heading.default"> <div class="elementor-widget-container"> <h3 class="elementor-heading-title elementor-size-default">第一步：戶政事務所-申請除戶證明?/h3> </div> </div> <div class="elementor-element elementor-element-4f9859ad elementor-widget elementor-widget-text-editor" data-id="4f9859ad" data-element_type="widget" data-widget_type="text-editor.default"> <div class="elementor-widget-container"> <ol><li>死亡證明?/li><li>被繼承人戶口名簿</li><li>被繼承人及其配偶身分證（須配合換證之配偶身分證相?張）</li><li>代理人身分證正本、印?/li></ol> </div> </div> <div class="elementor-element elementor-element-5411b26 elementor-widget elementor-widget-text-editor" data-id="5411b26" data-element_type="widget" data-widget_type="text-editor.default"> <div class="elementor-widget-container"> <strong>※貼心提醒：</strong>請向被繼承人戶籍所在地戶政事務所申請除戶證明? </div> </div> <div class="elementor-element elementor-element-5add806d elementor-widget elementor-widget-heading" data-id="5add806d" data-element_type="widget" data-widget_type="heading.default"> <div class="elementor-widget-container"> <h3 class="elementor-heading-title elementor-size-default">第二步：國稅局/地方稅稽徵機?查調被繼承人財產、所得及贈與資料</h3> </div> </div> <div class="elementor-element elementor-element-5ad2d873 elementor-widget elementor-widget-text-editor" data-id="5ad2d873" data-element_type="widget" data-widget_type="text-editor.default"> <div class="elementor-widget-container"> <ol><li>繼承人身分證</li><li>被繼承人死亡證明書或除戶戶籍資料</li><li>繼承人與被繼承人關係證明文件(如戶口名簿等)</li><li>委託代理人辦理，應檢附委任書及代理人身分證正?/li></ol> </div> </div> <div class="elementor-element elementor-element-b89363b elementor-widget elementor-widget-text-editor" data-id="b89363b" data-element_type="widget" data-widget_type="text-editor.default"> <div class="elementor-widget-container"> <p>※貼心提醒：</p><ul><li>?a href="//law.moj.gov.tw/LawClass/LawSingle.aspx?pcode=B0000001&flno=1156" target="_blank" rel="noopener">民法?156?/a>（陳報遺產清冊）?a href="//law.moj.gov.tw/LawClass/LawSingle.aspx?pcode=B0000001&flno=1174" target="_blank" rel="noopener">?174?/a>(拋棄繼承)，應從知悉得繼承之時?個月內，以書面向地方法院(被繼承人戶籍?辦理?/li><li>?a href="//law.moj.gov.tw/LawClass/LawSingle.aspx?pcode=B0000001&flno=1138" target="_blank" rel="noopener">民法?138?/a>?a href="//law.moj.gov.tw/LawClass/LawSingleRela.aspx?PCODE=B0000001&FLNO=1144&ty=L" target="_blank" rel="noopener">?144?/a>，繼承人不分性別均有繼承遺產之權；依同法<a href="//law.moj.gov.tw/LawClass/LawSingle.aspx?pcode=B0000001&flno=1030-1" target="_blank" rel="noopener">?030條之1</a>，生存配偶於法定財產制關係消滅後，得主張行使剩餘財產差額分配請求權?/li></ul> </div> </div> <div class="elementor-element elementor-element-4bcdfec elementor-widget elementor-widget-heading" data-id="4bcdfec" data-element_type="widget" data-widget_type="heading.default"> <div class="elementor-widget-container"> <h3 class="elementor-heading-title elementor-size-default">第三步：國稅局-申報遺產?/h3> </div> </div> <div class="elementor-element elementor-element-79dd9eee elementor-widget elementor-widget-text-editor" data-id="79dd9eee" data-element_type="widget" data-widget_type="text-editor.default"> <div class="elementor-widget-container"> <ol><li><a href="//www.etax.nat.gov.tw/etwmain/download?sid=1754a97960c00000ad14bad74c611536" target="_blank" rel="noopener">遺產稅申報書</a></li><li>被繼承人死亡證明資料 (如：死亡診斷證明書、載有死亡日期之戶口名簿影本或除戶資?</li><li>繼承系統表及各繼承人現戶戶籍資料（如：身分證、戶口名簿、護照或在臺居留證影本等)，如有拋棄繼承者，應檢附法院准予核備之證明文件</li><li>委託他人申報者，應出具委任書及代理人身分證明文件</li><li>遺產之相關證明文?/li></ol> </div> </div> <div class="elementor-element elementor-element-d8a0818 elementor-widget elementor-widget-text-editor" data-id="d8a0818" data-element_type="widget" data-widget_type="text-editor.default"> <div class="elementor-widget-container"> <p>※貼心提醒：</p><ul><li>繼承人應自被繼承人死亡之次日?個月內，向被繼承人戶籍所在地國稅局申報遺產稅；如有正當理由不能如期申報，亦可在前述期間內，申請延長3個月?/li><li>遺產稅繳稅案件→繳稅完畢→核發「遺產稅繳清證明書」?br />遺產稅免稅案件→核發「遺產稅免稅證明書」?br />不計入遺產總額部分→核發「不計入遺產總額證明書」?br />提出納稅保證案件→核發「同意移轉證明書」?/li><li>?a href="//law.moj.gov.tw/LawClass/LawSingle.aspx?pcode=G0340072&flno=8" target="_blank" rel="noopener">遺產及贈與稅法第8?/a>規定，遺產稅未繳清前，不得分割遺甀交付遺贈或辦理移轉登記?/li></ul> </div> </div> <div class="elementor-element elementor-element-43933cbc elementor-widget elementor-widget-heading" data-id="43933cbc" data-element_type="widget" data-widget_type="heading.default"> <div class="elementor-widget-container"> <h3 class="elementor-heading-title elementor-size-default">第四步：地方稅稽徵機?查欠地價稅、房屋稅</h3> </div> </div> <div class="elementor-element elementor-element-3642c06b elementor-widget elementor-widget-text-editor" data-id="3642c06b" data-element_type="widget" data-widget_type="text-editor.default"> <div class="elementor-widget-container"> <ol><li>持遺產稅繳清證明書或免稅證明書或不計入遺產總額證明書或同意移轉證明書等，可跨縣市至全國任一地方稅稽徵機關查欠地價稅及房屋稅，並加蓋地方稅稽徵機關承辦人員查欠章</li><li>如辦理分割繼承者，請檢附遺產分割協議書一併辦理印花稅繳納作業</li></ol> </div> </div> <div class="elementor-element elementor-element-66860d5 elementor-widget elementor-widget-text-editor" data-id="66860d5" data-element_type="widget" data-widget_type="text-editor.default"> <div class="elementor-widget-container"> <p>※貼心提醒：</p><ul><li>未辦保存登記建物，請至房屋所在地之地方稅稽徵機關辦理房屋稅納稅義務人名義變更，並檢附?）遺產稅繳清(免稅)證明??）繼承系統表 ?）全部繼承人戶籍資料 ?）遺產分割協議書（依<a href="//law.moj.gov.tw/LawClass/LawSingleRela.aspx?PCODE=B0000001&FLNO=1141&ty=L" target="_blank" rel="noopener">民法?141?/a>規定平均繼承者免附）?）法院核准拋棄繼承權證明書（6）全體繼承人之印鑑證明?/li><li>新所有權人如符合自用住宅用地要件，請向地方稅稽徵機關申請特別稅率課徵地價稅?/li></ul> </div> </div> <div class="elementor-element elementor-element-1cb2d2a elementor-widget elementor-widget-heading" data-id="1cb2d2a" data-element_type="widget" data-widget_type="heading.default"> <div class="elementor-widget-container"> <h3 class="elementor-heading-title elementor-size-default">第五步：戶政事務所-申請印鑑證明</h3> </div> </div> <div class="elementor-element elementor-element-1d7eac1b elementor-widget elementor-widget-text-editor" data-id="1d7eac1b" data-element_type="widget" data-widget_type="text-editor.default"> <div class="elementor-widget-container"> <ol><li>申請人身分證及印鑑章</li><li>初次請領印鑑證明者，應由本人親自申請；不是初次申請者，可委託代辦並檢附代理人身分證正本、印章暨委託人身分證正本、印章暨委託人身分證正本、印鑑章及委託書</li><li>申請被繼承人死亡除戶戶籍資料、全體繼承人現戶戶籍資料</li><li>欲辦理分割繼承者需加附全體繼承人之印鑑證明</li></ol> </div> </div> <div class="elementor-element elementor-element-c5f65e4 elementor-widget elementor-widget-text-editor" data-id="c5f65e4" data-element_type="widget" data-widget_type="text-editor.default"> <div class="elementor-widget-container"> <p>※貼心提醒：</p><ul><li>請洽戶籍所在地之戶政事務所申請印鑑證明?/li><li>欲辦理分割繼承者需加附全體繼承人之印鑑證明，但有下列情事者，免至戶政事務所申請印鑑證明?br />(1)未申請印鑑證明之繼承人於申請登記時親自到場，提出身分證正本，供登記機關人員查驗核符身分?br />(2)分割協議書經依法公證、認證者或地政士簽??/li></ul> </div> </div> <div class="elementor-element elementor-element-1cf036b elementor-widget elementor-widget-heading" data-id="1cf036b" data-element_type="widget" data-widget_type="heading.default"> <div class="elementor-widget-container"> <h3 class="elementor-heading-title elementor-size-default">第六步：地政事務所-辦理產權移轉登記</h3> </div> </div> <div class="elementor-element elementor-element-7d735799 elementor-widget elementor-widget-text-editor" data-id="7d735799" data-element_type="widget" data-widget_type="text-editor.default"> <div class="elementor-widget-container"> <ol><li><a href="//land.tainan.gov.tw/FileDownLoad/FileUploadList/20160513160859763198.pdf" target="_blank" rel="noopener">土地登記申請?/a></li><li><a href="//land.tainan.gov.tw/uploads/09.doc" target="_blank" rel="noopener">登記清冊1?/a></li><li><a href="//dep.mohw.gov.tw/doma/dl-14076-55953ebf-a691-45c7-ae1c-e3646ab56909.html" target="_blank" rel="noopener">繼承系統??/a></li><li>土地、建物所有權狀正本</li><li>被繼承人除戶戶籍資料1份及全體繼承人現戶戶籍資料各1?/li><li>遺產稅繳清證明書或免稅證明書或不計入遺產總額證明書或同意移轉證明書正本及影本?份?/li><li>申請人身分證正本、印?/li><li>代理人身分證正本、印?/li><li>欲辦理分割繼承者，請另檢附全體繼承人之印鑑證明及遺產分割協議書正、副本各1份（請完納印花稅?/li><li>有拋棄繼承情形者，請另檢附法院准予備查之繼承權拋棄文件正、影?/li></ol> </div> </div> <div class="elementor-element elementor-element-c4b2501 elementor-widget elementor-widget-text-editor" data-id="c4b2501" data-element_type="widget" data-widget_type="text-editor.default"> <div class="elementor-widget-container"> <strong>※貼心提醒：</strong>土地房屋應儘速向管轄地政機關申辦繼承登記，以免受罰? </div> </div> <section class="elementor-section elementor-inner-section elementor-element elementor-element-6b4fa5a2 elementor-section-boxed elementor-section-height-default elementor-section-height-default" data-id="6b4fa5a2" data-element_type="section" data-settings="{"background_background":"classic"}"> <div class="elementor-container elementor-column-gap-default"> <div class="elementor-column elementor-col-50 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