[{"data":1,"prerenderedAt":55},["ShallowReactive",2],{"q-house-105-1-land-tax-law-034":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-034","house-105-1-land-tax-law-034",105,1,34,"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？",{"A":17,"B":18,"C":19,"D":20},"甲、乙、丙、丁得將 A 地有償處分給戊","甲、乙、丙、丁不得將 A 地有償處分給戊，因為共有人不得為土地法第 34 條之 1 第 1 項的受讓人","甲、乙、丙、丁不得將 A 地有償處分給戊，因為有利害衝突顯失公平情形，難認正當","甲、乙、丙、丁將 A 地出賣給戊時，因為並非出賣應有部分，故己不得主張先買權","A",null,"本題考點：《土地法》第 34-1 條多數共有人處分共有土地之要件，及共有人得否為受讓人。\n【正解理由】依《土地法》第 34-1 條第一項，共有土地或建築改良物，其處分、變更及設定地上權、農育權、不動產役權或典權，應以共有人過半數及其應有部分合計過半數之同意行之，但其應有部分合計逾三分之二者，其人數不予計算。本題六名共有人中四人同意出賣，人數已逾半數，應有部分合計亦過半時即符合門檻。該項未就受讓人身分設限，近年最高法院判決見解亦肯認共有人得為受讓人。故選 A。\n【逐項排除】\n(A) 敘述正確。同意門檻既已具備，且《土地法》第 34-1 條第一項未排除共有人為受讓人，四人自得將 A 地有償處分給戊。\n(B) 敘述錯誤。《土地法》第 34-1 條第一項僅規範同意人數與應有部分之計算，無共有人不得為受讓人之文字，此項理由於法無據。\n(C) 敘述錯誤。《土地法》第 34-1 條第二項課予事先書面通知或公告之義務，第三項就他共有人應得之對價或補償定連帶清償責任，未同意之共有人由此受保障，非以利害衝突否定處分效力。\n(D) 敘述錯誤。《土地法》第 34-1 條第四項就共有人出賣其應有部分定有他共有人優先承購之保障，實務於依同條第一項出賣共有土地全部時，仍保障他共有人優先承購，本項逕以非出賣應有部分為由否定己之權利，並不正確。\n【記憶點】人數過半加應有部分過半即可處分，買主是共有人亦然。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-105-1-land-tax-law-033","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？",33,{"webId":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"house-105-1-land-tax-law-037","甲未依法繳納契稅，請問目前應移送何處強制執行？",37,[51],{"webId":52,"year":53,"stem":54,"number":14},"house-106-1-land-tax-law-034",106,"下列敘述之地價稅稅率，何者錯誤？",1786689133856]