[{"data":1,"prerenderedAt":70},["ShallowReactive",2],{"q-house-109-1-land-tax-law-024":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-024","house-109-1-land-tax-law-024",109,1,24,"關於不動產共有關係，依土地法第 34 條之 1 規定，下列敘述何者正確？",{"A":17,"B":18,"C":19,"D":20},"甲、乙、丙共有一筆土地，其應有部分各三分之一，該地之應有部分出賣時，地上權人、典權人或房屋承租人有依同樣條件優先購買之權","土地共有人欲出租共有土地於他人時，得以共有人過半數及其應有部分合計過半數之同意行之","區分所有建物之專有部分連同其基地應有部分之所有權一併移轉與同一人所有者，應適用土地法第 34 條之 1 第 4 項規定","依法得分割之共有土地或建築改良物，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十五日內，向司法機關訴請處理，屆期不起訴者，依原調處結果辦理之","D",null,"本題考點：《土地法》第 34-1 條各項的分工——多數決範圍、優先承購權人，以及不能協議分割時的調處程序。\n【正解理由】依《土地法》第 34-1 條第六項，「依法得分割之共有土地或建築改良物，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十五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」，選項敘述與該項文字相符，故選 D。\n【逐項排除】\n(A) 錯誤。《土地法》第 34-1 條第四項的優先承購權人是他共有人，得以同一價格共同或單獨優先承購；地上權人、典權人或承租人的優先購買權定於同法第 104 條，發生在基地出賣時。\n(B) 錯誤。《土地法》第 34-1 條第一項的多數決僅及於共有土地或建築改良物之處分、變更及設定地上權、農育權、不動產役權或典權，租賃不在該項列舉之內。\n(C) 錯誤。《土地法》第 34-1 條第四項以共有人出賣其應有部分為要件；專有部分連同其基地應有部分一併移轉與同一人時，建物與基地權利並未拆離，不生他共有人優先承購的問題。\n(D) 正確。調處機關、十五日的起訴期間、屆期不起訴依原調處結果辦理，三個要素均與《土地法》第 34-1 條第六項一致。\n【記憶點】應有部分合計逾三分之二不算人數、優先承購限他共有人、不服調處十五日內告到法院。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-109-1-land-tax-law-023","依土地法第 53 條規定，因地籍整理而發現之公有土地，下列敘述何者正確？",23,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-109-1-land-tax-law-025","依國土計畫法規定，縣（市）主管機關應於縣（市）國土計畫公告實施後幾年內，依中央主管機關指定之日期，公告國土功能分區圖？",25,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"house-109-1-land-tax-law-022","依土地法規定，土地登記損害賠償之請求，如經該地政機關拒絕，受損害人得向下列何者起訴？",22,{"webId":39,"stem":40,"number":13,"year":41,"session":13},"house-110-1-land-tax-law-001","依土地法規定，外國人投資有助於國內重大建設、整體經濟或農牧經營而需要取得土地時，應先經下列何者程序？",110,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"house-109-1-land-tax-law-021","依都市計畫法規定，下列何種公共設施應按閭鄰單位或居民分布情形適當配置之？",21,{"webId":47,"stem":48,"number":49,"year":41,"session":13},"house-110-1-land-tax-law-002","有關重新實施地籍測量時，依土地法規定，下列敘述何者正確？",2,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-land-tax-law-024",114,"依土地稅法規定，土地所有權人申請自用住宅用地，其地價稅按千分之二計徵，下列敘述何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"house-113-1-land-tax-law-024",113,"依房屋稅條例規定，下列有關自住使用之住家用房屋適用 1.2%計徵房屋稅之要件，何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"house-112-1-land-tax-law-024",112,"依土地稅法之規定，主管稽徵機關得指定土地使用人負責代繳其使用部分之地價稅或田賦，下列何項非屬所規範者？",{"webId":64,"year":65,"stem":66,"number":14},"house-111-1-land-tax-law-024",111,"下列何者不屬於平均地權條例獎勵土地所有權人自行辦理市地重劃事業之獎勵事項？",{"webId":68,"year":41,"stem":69,"number":14},"house-110-1-land-tax-law-024","依所得稅法規定，個人出售自住房屋、土地，依規定繳納之稅額，申請房地合一所得稅重購退稅之敘述，下列何者錯誤？",1786689132559]