[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-107-1-land-tax-law-010":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-010","house-107-1-land-tax-law-010",107,1,10,"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？",{"A":17,"B":18,"C":19,"D":20},"應通知土地所有權人於三年內出售","應通知土地所有權人於三年內建築使用","逾期未出售或未建築使用者，得予強制拍賣","逾期未出售或未建築使用者，得予照價收買","D",null,"本題考點：《平均地權條例》第 71 條、第 72 條對尚未建築之超額私有建築用地所設的期限與處理手段。\n【正解理由】《平均地權條例》第 72 條規定：「前條超額土地，直轄市或縣（市）政府應通知土地所有權人於二年內出售或建築使用；逾期未出售或未建築使用者，得予照價收買，整理後出售與需用土地人建築使用。但在建設發展較緩之地段，不在此限。」期限是二年，逾期的法律效果是得予照價收買，故選 D。\n【逐項排除】\n(A) 錯誤。《平均地權條例》第 72 條所定的通知期限為二年內出售，不是三年內。\n(B) 錯誤。《平均地權條例》第 72 條的二年期限同時涵蓋出售與建築使用兩種履行方式，年限並非三年。\n(C) 錯誤。《平均地權條例》第 72 條就逾期未出售或未建築使用所定的手段是照價收買，不是強制拍賣。\n(D) 正確。與《平均地權條例》第 72 條「逾期未出售或未建築使用者，得予照價收買」的文字相符。\n【記憶點】超額建築用地記「面積最高十公畝、二年內出售或建築、逾期照價收買」。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-107-1-land-tax-law-009","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？",9,{"webId":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"house-107-1-land-tax-law-013","依土地徵收條例有關徵用之規定，下列敘述，何者正確？",13,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-land-tax-law-010",114,"土地法第 78 條第 8 款所稱限制登記，謂限制登記名義人處分其土地權利所為之登記，下列何者非屬之？",{"webId":56,"year":57,"stem":58,"number":14},"house-113-1-land-tax-law-010",113,"依土地法規定，逾期未辦繼承之土地於標售時，有關優先購買權人之順序依序為何？",{"webId":60,"year":61,"stem":62,"number":14},"house-112-1-land-tax-law-010",112,"依平均地權條例之規定，委託不動產經紀業代銷預售屋者，應於何時向直轄市、縣（市）主管機關申報登錄資訊？",{"webId":64,"year":65,"stem":66,"number":14},"house-111-1-land-tax-law-010",111,"下列何類徵收事業之需用土地人在補償費未發給完竣前，或未核定發給抵價地前，因公共安全急需，得先進入被徵收土地內工作？",{"webId":68,"year":69,"stem":70,"number":14},"house-110-1-land-tax-law-010",110,"依平均地權條例規定，預售屋買受人將已付定金，確立買賣標的物及價金等事項之書面契據，轉售予第三人時，由直轄市、縣（市）主管機關按戶（棟）處罰新臺幣多少元？",1786689132882]