[{"data":1,"prerenderedAt":55},["ShallowReactive",2],{"q-house-106-1-land-tax-law-035":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-106-1-土地法與土地相關稅法概要-035","house-106-1-land-tax-law-035",106,1,35,"山坡地範圍內森林區、山坡地保育區及風景區之土地，在未編定使用地類別之前，適用那項用地之管制？",{"A":17,"B":18,"C":19,"D":20},"林業用地","遊憩用地","生態保護用地","國土保安用地","A",null,"本題考點：非都市土地已劃定使用分區、但使用地類別尚未編定時的過渡管制。\n【正解理由】依《非都市土地使用管制規則》第 7 條，山坡地範圍內森林區、山坡地保育區及風景區之土地，在未編定使用地之類別前，適用林業用地之管制。題幹列的三種分區與該條列舉的三種分區完全一致，管制對象也正是「未編定使用地類別」的空窗期，故選 A。\n【逐項排除】\n(A) 正確，與《非都市土地使用管制規則》第 7 條所定的「適用林業用地之管制」逐字相符，是條文直接指定的過渡標準。\n(B) 遊憩用地是《非都市土地使用管制規則》第 3 條所列的編定類別之一，同規則第 9 條第一項第七款並定其建蔽率百分之四十、容積率百分之一百二十，但它必須先經編定才有適用餘地，同規則第 7 條的過渡條款沒有指向它。\n(C) 生態保護用地同樣列在《非都市土地使用管制規則》第 3 條，其建蔽率與容積率依同規則第 9 條第四項第一款，由行政院農業委員會會同建築管理、地政機關訂定，同樣不是同規則第 7 條所定的過渡管制。\n(D) 國土保安用地的定位與生態保護用地相同，屬《非都市土地使用管制規則》第 3 條的編定類別、其建蔽率容積率亦依同規則第 9 條第四項第一款另定，同規則第 7 條的三種分區後面接的不是它。\n【記憶點】「森林區、山坡地保育區、風景區」三區未編定使用地類別前，一律先照林業用地管，記成「森保風、先林業」。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-106-1-land-tax-law-034","下列敘述之地價稅稅率，何者錯誤？",34,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-106-1-land-tax-law-036","依平均地權條例之規定，土地買賣未辦竣權利移轉登記，承買人再行出售該土地時，處應納登記費多少倍以下之罰鍰？",36,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"house-106-1-land-tax-law-033","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：",33,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-106-1-land-tax-law-037","都市計畫發布實施後，應依何法之規定，實施建築管理？",37,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"house-106-1-land-tax-law-032","依契稅條例之規定，契稅之課稅基礎是？",32,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"house-106-1-land-tax-law-038","依土地法之規定，聲請為土地權利變更登記，應檢附什麼文件？",38,[51],{"webId":52,"year":53,"stem":54,"number":14},"house-105-1-land-tax-law-035",105,"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？",1786689133531]