[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-105-1-land-tax-law-012":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-105-1-土地法與土地相關稅法概要-012","house-105-1-land-tax-law-012",105,1,12,"依最高法院民事庭會議決議的見解，下列敘述何者正確？",{"A":17,"B":18,"C":19,"D":20},"甲將位於城市地方的 A 基地出租於乙蓋房屋供營業用，則乙不得請求甲協同申請地上權之登記","甲、乙、丙等三人共有 A 地，應有部分均等，甲與乙將 A 地全部設定有償地上權於丁時，丙依法得以同樣條件優先取得地上權","甲、乙、丙等三人公同共有 A 地，甲出賣其應有部分於丁時，乙與丙之先買權的競合，依其應有部分比例定之","甲將位於城市地方的 A 屋出租於乙供營業用，則其租金得超過 A 屋及其基地申報總價年息百分之十","D",null,"本題考點：《土地法》第 97 條房屋租金上限的適用對象，以及同法第 34-1 條優先承購權的發動事由。\n【正解理由】《土地法》第 97 條第一項明定「城市地方房屋之租金，以不超過土地及其建築物申報總價年息百分之十為限」，法院實務見解一貫認為該項所稱房屋以供住宅使用者為限，供營業使用之房屋不在管制之列，其租金自不受年息百分之十的拘束，故選 D。\n【逐項排除】\n(A) 敘述錯誤。《土地法》第 102 條規定，租用基地建築房屋，應由出租人與承租人於契約訂立後二個月內，聲請該管直轄市或縣（市）地政機關為地上權之登記；該條課予雙方聲請登記的義務，承租人乙自得請求出租人甲協同辦理。\n(B) 敘述錯誤。《土地法》第 34-1 條第四項所定者為「共有人出賣其應有部分時，他共有人得以同一價格共同或單獨優先承購」，客體限於被出賣的應有部分；多數共有人依同條第一項設定地上權，並無他共有人得以同樣條件取得地上權的規定。\n(C) 敘述錯誤。公同共有的權利結構下，各公同共有人並無得單獨出賣的應有部分，題示的前提即不成立，自無乙、丙先買權按應有部分比例競合的問題。\n(D) 敘述正確。供營業使用的房屋，其租金不受《土地法》第 97 條第一項年息百分之十的限制，亦不生同條第二項由該管政府強制減定的效果。\n【記憶點】九七條管的是「城市＋住宅」，營業用房屋的租金回到當事人的約定。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-105-1-land-tax-law-011","有關土地增值稅之優惠規定，下列何者正確？",11,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-105-1-land-tax-law-013","關於徵收不動產的敘述，下列何者錯誤？",13,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"house-105-1-land-tax-law-010","私有土地所有權消滅之情形眾多，下列何者為相對消滅之情形？",10,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-105-1-land-tax-law-014","甲、乙、丙等三人公同共有 A 屋，甲與乙擅自於 105 年 8 月 8 日將 A 屋出賣於丁。下列敘述何者錯誤？",14,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"house-105-1-land-tax-law-009","有關公告地價與公告土地現值的差別，下列敘述何者正確？",9,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"house-105-1-land-tax-law-015","依土地法規定，直轄市或縣（市）政府對於其所經管公有土地，須經民意機關同意，並經行政院核准後，方得進行一定行為。下列行為何者屬之？",15,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-land-tax-law-012",114,"對於土地權利之規定，我國係採「物權法定主義」，土地所有權以外之其他不動產物權，謂之他項權利，下列何者屬之？",{"webId":56,"year":57,"stem":58,"number":14},"house-113-1-land-tax-law-012",113,"依土地法規定，關於地權及地權限制，下列何者正確？",{"webId":60,"year":61,"stem":62,"number":14},"house-112-1-land-tax-law-012",112,"以下關於契稅之敘述，何者正確？",{"webId":64,"year":65,"stem":66,"number":14},"house-111-1-land-tax-law-012",111,"都市計畫地區於訂定分區發展優先次序後，第一期發展地區應於主要計畫發布實施後，多久期限完成細部計畫？並於細部計畫發布後，多久期限完成公共設施建設？",{"webId":68,"year":69,"stem":70,"number":14},"house-110-1-land-tax-law-012",110,"拒絕受領之徵收補償費，依土地徵收條例規定存入專戶保管，並通知應受補償人。自通知送達發生效力之日起，最長逾幾年未領取之補償費，歸屬國庫？",1786689133668]