[{"data":1,"prerenderedAt":55},["ShallowReactive",2],{"q-house-105-1-land-tax-law-033":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-033","house-105-1-land-tax-law-033",105,1,33,"甲有 A 地與坐落 A 地上之 B 屋，但僅將 A 地自願出賣並移轉於乙；經查 B 屋並非區分所有建物，亦非農舍。下列敘述何者正確？",{"A":17,"B":18,"C":19,"D":20},"甲僅將 A 地出賣並移轉於乙，違反處分一體化的法律規定","甲與乙間就 A 地視為已有租賃關係","甲與乙間就 A 地有法定地上權關係","日後甲出賣其 B 屋時，乙得主張先買權","D",null,"本題考點：土地與其上建物各為獨立不動產，僅移轉基地時，新基地所有權人於房屋出賣時之優先購買權。\n【正解理由】依《土地法》第 104 條第一項，基地出賣時，地上權人、典權人或承租人有依同樣條件優先購買之權；房屋出賣時，基地所有權人有依同樣條件優先購買之權，其順序以登記之先後定之。乙受讓 A 地後即為 B 屋之基地所有權人，日後甲出賣 B 屋時，乙自得依同樣條件主張優先購買。故選 D。\n【逐項排除】\n(A) 敘述錯誤。《土地法》第 37 條第一項將土地登記界定為土地及建築改良物之所有權與他項權利之登記，土地與建物各自獨立登記、各得單獨處分，法無所謂處分一體化之強制規定，甲僅出賣 A 地並不違法。\n(B) 敘述錯誤。土地及其上房屋同屬一人而僅將土地所有權讓與他人者，《民法》所設之效果為「推定」在房屋得使用期限內有租賃關係，而非「視為」；推定得由當事人舉反證推翻，視為則不許反證。\n(C) 敘述錯誤。法定地上權係法律就特定情形（如抵押物拍賣致土地與建物異其所有人）所設之當然發生效果，本題甲乙間為自願之買賣移轉，不在其列，不生法定地上權關係。\n(D) 敘述正確。B 屋既非區分所有建物亦非農舍，無其他特別規定介入，乙以《土地法》第 104 條第一項後段所定基地所有權人之地位，於甲出賣 B 屋時享有依同樣條件優先購買之權。\n【記憶點】地賣屋留：房屋要賣時，換基地所有權人先買。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-105-1-land-tax-law-032","依實務見解，關於地籍、地用與地稅的敘述，下列何者錯誤？",32,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-105-1-land-tax-law-034","甲、乙、丙、丁、戊、己等六人分別共有 A 地，其中的甲、乙、丙、丁將 A 地全部出賣給戊。依近年最高法院判決見解，下列敘述何者正確？",34,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"house-105-1-land-tax-law-031","甲於 101 年 5 月 20 日將其 A 耕地出租於乙。下列敘述何者正確？",31,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-105-1-land-tax-law-035","關於優先購買權之種類與效力，依土地法第 104 條規定，下列何者正確？",35,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"house-105-1-land-tax-law-030","都市計畫法所定義的都市計畫事業，下列何者不包括在內？",30,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"house-105-1-land-tax-law-036","有關土地徵收補償之性質，下列何者正確？",36,[51],{"webId":52,"year":53,"stem":54,"number":14},"house-106-1-land-tax-law-033",106,"土地所有權人曾使用自用住宅用地優惠稅率後，再出售其自用住宅用地，符合下列何項規定，為不受一次優惠稅率限制條件之一：",1786689133845]