[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-107-1-land-tax-law-009":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-107-1-土地法與土地相關稅法概要-009","house-107-1-land-tax-law-009",107,1,9,"依土地法規定，關於租用建築房屋之基地，下列何者，非屬出租人得收回之情形？",{"A":17,"B":18,"C":19,"D":20},"出租人收回自行建築時","契約年限屆滿時","承租人以基地供違反法令之使用時","承租人轉租基地於他人時","A",null,"本題考點：《土地法》第 103 條所列出租人得收回租用建築房屋基地的五款事由，與同法第 100 條房屋租用收回事由的分野。\n【正解理由】《土地法》第 103 條規定，租用建築房屋之基地，非因下列情形之一，出租人不得收回：一、契約年限屆滿時。二、承租人以基地供違反法令之使用時。三、承租人轉租基地於他人時。四、承租人積欠租金額，除以擔保現金抵償外，達二年以上時。五、承租人違反租賃契約時。「出租人收回自行建築」並未出現在這五款文字之中，故選 A。\n【逐項排除】\n(A) 正確。收回自行建築未列於《土地法》第 103 條各款；同法第 100 條第一款的「出租人收回自住或重新建築時」是房屋租用的收回事由，不能移用於基地租用。\n(B) 契約年限屆滿為《土地法》第 103 條第一款，屬出租人得收回之情形。\n(C) 承租人以基地供違反法令之使用為《土地法》第 103 條第二款，屬得收回之情形。\n(D) 承租人轉租基地於他人為《土地法》第 103 條第三款，屬得收回之情形。\n【記憶點】基地收回五款沒有「自行建築」，房屋收回才有「收回自住或重新建築」。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-107-1-land-tax-law-008","為保護基地承租人，依土地法規定，租用基地建築房屋，應由出租人與承租人會同聲請該管直轄市或縣（市）地政機關為何種權利之登記？",8,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-107-1-land-tax-law-010","依平均地權條例規定，直轄市或縣（市）政府對於尚未建築之超額私有建築用地之處理，下列敘述，何者正確？",10,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"house-107-1-land-tax-law-007","預告登記，對於因下列何種事由而為之新登記，具有排除之效力？",7,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-107-1-land-tax-law-011","耕地以外之出租土地，因市地重劃而不能達到原租賃之目的者，承租人得終止租約，並得向出租人請求如何之補償？",11,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"house-107-1-land-tax-law-006","逾期未辦繼承登記之土地，經依土地法第 73 條之 1 規定程序列冊管理期滿，移請國有財產署標售五次不成，而登記為國有者，自登記完畢之日起多少年內，原權利人得檢附證明文件按其法定應繼分請求國有財產署發給價金？",6,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"house-107-1-land-tax-law-012","依土地徵收條例規定，關於特定農業區農牧用地之徵收，下列何者錯誤？",12,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-land-tax-law-009",114,"區段徵收地區如為經實施農地重劃者，此一地區抵價地總面積比例不得少於徵收總面積多少？",{"webId":56,"year":57,"stem":58,"number":14},"house-113-1-land-tax-law-009",113,"依都市計畫法規定，主要計畫擬定後經該管政府都市計畫委員會審議修正，或經內政部指示修正者，後續如何辦理？",{"webId":60,"year":61,"stem":62,"number":14},"house-112-1-land-tax-law-009",112,"依平均地權條例之規定，預售屋或新建成屋買賣契約之買受人，於簽訂買賣契約後，不得讓與或轉售買賣契約與第三人，並不得自行或委託刊登讓與或轉售廣告，但於下列何種情形不在此限？",{"webId":64,"year":65,"stem":66,"number":14},"house-111-1-land-tax-law-009",111,"依都市計畫法指定供公用事業設施使用之公共設施保留地，應由各該事業機構依法徵收或購買；其餘由公用事業設施所屬政府或鄉、鎮、縣轄市公所依何種方式取得？",{"webId":68,"year":69,"stem":70,"number":14},"house-110-1-land-tax-law-009",110,"有關平均地權條例對違反申報登錄之規定中，直轄市、縣（市）主管機關應先令其限期改正，屆期未改正者，處新臺幣六千元以上三萬元以下罰鍰，並令其限期改正；屆期未改正者，按次處罰的情形係指下列何種狀況？",1786689132868]