[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-109-1-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-109-1-土地法與土地相關稅法概要-011","house-109-1-land-tax-law-011",109,1,11,"關於原土地所有權人申請已徵收土地之收回權，依土地徵收條例規定，下列敘述何者錯誤？",{"A":17,"B":18,"C":19,"D":20},"被徵收之土地，依原徵收計畫開始使用後未滿五年，不繼續依原徵收計畫使用者","原土地所有權人應於該管直轄市或縣（市）主管機關通知後三個月內繳還原受領之補償地價及地價加成補償，逾期視為放棄收回權","申請收回土地案件，應由該管直轄市或縣（市）主管機關受理","被徵收之土地，徵收補償費發給完竣屆滿三年，未依徵收計畫開始使用者","B",null,"本題考點：《土地徵收條例》第 9 條的收回權——三款發動事由、二十年申請期間，以及核准後繳還原受領補償費的法定期限。\n【正解理由】依《土地徵收條例》第 9 條第二項，該管直轄市或縣（市）主管機關收受申請後，經查明合於前項規定時，應報原核准徵收機關核准後，「通知原土地所有權人於六個月內繳還原受領之補償地價及地價加成補償，逾期視為放棄收回權」。法定繳還期間是六個月，本選項寫成三個月，數字與條文不符，即為敘述錯誤者，故選 B。\n【逐項排除】\n(A) 敘述正確。《土地徵收條例》第 9 條第一項第三款即「依原徵收計畫開始使用後未滿五年，不繼續依原徵收計畫使用者」。\n(B) 敘述錯誤。《土地徵收條例》第 9 條第二項的繳還期間為六個月而非三個月；至於「逾期視為放棄收回權」的效果，本身與該項相符。\n(C) 敘述正確。《土地徵收條例》第 9 條第一項規定原土地所有權人向該管直轄市或縣（市）主管機關申請收回，同條第二項並以該機關為收受申請、查明後層報原核准徵收機關的受理窗口。\n(D) 敘述正確。《土地徵收條例》第 9 條第一項第一款即「徵收補償費發給完竣屆滿三年，未依徵收計畫開始使用者」。\n【記憶點】三年未動工、五年不續用，二十年內提出申請，核准後六個月內繳回原領補償費。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-109-1-land-tax-law-010","依平均地權條例之規定，土地所有權移轉或設定典權時，權利人及義務人應於訂定契約之日起幾日內，檢同契約及有關文件，共同申請土地所有權移轉或設定典權登記，並共同申報其土地移轉現值？",10,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-109-1-land-tax-law-012","有關徵收補償，依土地徵收條例相關規定，下列敘述何者正確？",12,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"house-109-1-land-tax-law-009","都市計畫法有關公共設施保留地之規定，下列敘述何者正確？",9,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-109-1-land-tax-law-013","關於耕地終止租約與補償，依平均地權條例規定，下列敘述何者正確？",13,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"house-109-1-land-tax-law-008","關於規定地價，依平均地權條例之規定，下列敘述何者正確？",8,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"house-109-1-land-tax-law-014","甲有 A 屋一棟，出租給乙居住使用。依土地法第 100 條之規定，出租人因下列何項情形，得收回房屋？",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？",1786689132422]