[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-107-1-land-tax-law-011":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-011","house-107-1-land-tax-law-011",107,1,11,"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？",{"A":17,"B":18,"C":19,"D":20},"按重劃計畫書公告當期公告土地現值扣除預計土地增值稅後餘額之三分之一","按重劃計畫書公告當期公告土地現值之三分之一","相當六個月租金","相當一年租金","D",null,"本題考點：市地重劃致租賃目的不能達成時，耕地以外之出租土地承租人可請求的補償額度。\n【正解理由】依《平均地權條例》第 63-1 條，「前條以外之出租土地，因重劃而不能達到原租賃之目的者，承租人得終止租約，並得向出租人請求相當一年租金之補償」。該條所稱前條，即《平均地權條例》第 63 條所處理的出租公、私有耕地；本題土地既為耕地以外之出租土地，補償標準就不走公告土地現值三分之一那一套，而是相當一年租金，故選 D。\n【逐項排除】\n(A) 按公告土地現值扣除預計土地增值稅後餘額三分之一，是《平均地權條例》第 77 條就出租耕地依《平均地權條例》第 76 條終止租約收回時的補償標準，發動原因是編為建築用地後收回自行建築或出售，不是市地重劃。\n(B) 按重劃計畫書公告當期公告土地現值三分之一，是《平均地權條例》第 63 條第二項第一款對「出租耕地」重劃後分配土地時的補償，本題標的並非耕地，套錯條文。\n(C) 相當六個月租金並非《平均地權條例》第 63-1 條所定額度，該條寫明的是相當一年租金，數額不符。\n(D) 與《平均地權條例》第 63-1 條前段逐字相符：承租人既得終止租約，並得向出租人請求相當一年租金之補償。\n【記憶點】耕地看三分之一，耕地以外看一年租金。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"house-107-1-land-tax-law-014","依土地徵收條例規定，徵收土地之殘餘部分面積過小或形勢不整，致不能為相當之使用者，所有權人得向何機關申請一併徵收？",14,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-land-tax-law-011",114,"依土地法規定，有關私有土地所有權取得之限制，土地若已成為私有者，政府得依法以何種方式處置？",{"webId":56,"year":57,"stem":58,"number":14},"house-113-1-land-tax-law-011",113,"依土地法規定，依法得分割之共有土地，共有人不能自行協議分割者，任何共有人得申請該管直轄市、縣（市）地政機關調處，不服調處者，應於接到調處通知後幾日內向司法機關訴請處理，屆期不起訴者，依原調處結果辦理之？",{"webId":60,"year":61,"stem":62,"number":14},"house-112-1-land-tax-law-011",112,"依市地重劃實施辦法之規定，土地所有權人重劃後應分配土地面積已達重劃區最小分配面積標準二分之一，經主管機關按最小分配面積標準分配後，如申請放棄分配土地而改領現金補償，下列何者正確？",{"webId":64,"year":65,"stem":66,"number":14},"house-111-1-land-tax-law-011",111,"依土地徵收條例之規定，下列敘述何者正確？",{"webId":68,"year":69,"stem":70,"number":14},"house-110-1-land-tax-law-011",110,"下列有關平均地權條例對以經營土地買賣，違背土地法律，從事土地壟斷、投機者處罰規定之敘述，何者正確？",1786689132892]