[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-107-1-land-tax-law-014":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-014","house-107-1-land-tax-law-014",107,1,14,"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？",{"A":17,"B":18,"C":19,"D":20},"需用土地人","該管直轄市或縣（市）主管機關","內政部","行政院","B",null,"本題考點：徵收土地之殘餘部分過小或形勢不整時，一併徵收要向哪一個機關申請。\n【正解理由】依《土地徵收條例》第 8 條第一項，「有下列各款情形之一者，所有權人得於徵收公告之日起一年內向該管直轄市或縣（市）主管機關申請一併徵收，逾期不予受理」，其第一款正是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。受理申請的機關依該項明文為該管直轄市或縣（市）主管機關，故選 B。\n【逐項排除】\n(A) 需用土地人依《土地徵收條例》第 19 條負擔徵收補償費，並繳交該管直轄市或縣（市）主管機關轉發，角色是出錢的一方，不是一併徵收申請的受理機關。\n(B) 正確，與《土地徵收條例》第 8 條第一項明文一致。\n(C) 中央主管機關的職權見《土地徵收條例》第 13 條的徵收案審核，以及《土地徵收條例》第 17 條核准徵收後將原案通知該管直轄市或縣（市）主管機關，並不受理殘餘部分一併徵收之申請。\n(D) 行政院在《土地徵收條例》第 38 條第二項出現，是內政部申請區段徵收時報請核准的機關，與殘餘部分一併徵收無涉。\n【記憶點】殘餘地一併徵收：徵收公告之日起一年內、以書面、向該管直轄市或縣（市）主管機關。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"year":12,"session":13},"house-107-1-land-tax-law-015","實施區段徵收時，申請發給抵價地者，對其被徵收土地之權利義務，於何時終止？",15,{"webId":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"year":12,"session":13},"house-107-1-land-tax-law-016","區域計畫法有關非都市土地許可開發之規定，下列敘述，何者錯誤？",16,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"house-107-1-land-tax-law-017","依非都市土地使用管制規則規定，山坡地範圍內之土地，在未編定使用地類別前，適用林業用地之管制，下列何者不包含在內？",17,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-land-tax-law-014",114,"在不動產贈與的情形下，有關契稅稅率，下列何者為是？",{"webId":56,"year":57,"stem":58,"number":14},"house-113-1-land-tax-law-014",113,"依都市計畫法規定，下列有關公共設施保留地之使用管制規定，何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"house-112-1-land-tax-law-014",112,"已公告徵收之土地，依徵收計畫開始使用前，興辦之事業改變時，依土地徵收條例之規定，下列何者正確？",{"webId":64,"year":65,"stem":66,"number":14},"house-111-1-land-tax-law-014",111,"依土地法第 17 條規定，下列何項土地得租賃於外國人？",{"webId":68,"year":69,"stem":70,"number":14},"house-110-1-land-tax-law-014",110,"依土地法規定，未辦理繼承登記之土地經列冊管理達多久後，逾期仍未聲請登記者，該土地應如何處理？",1786689132925]