[{"data":1,"prerenderedAt":70},["ShallowReactive",2],{"q-house-110-1-land-tax-law-001":3},{"subject":4,"subjectSlug":5,"subjectKicker":6,"subjectShort":7,"subjectMcqNote":8,"question":9,"related":24,"sameNumber":50,"hasEssay":23},"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":13,"stem":14,"options":15,"answer":20,"answerNote":21,"lawYear":12,"explanation":22,"freq":13,"indexable":23},"house-110-1-土地法與土地相關稅法概要-001","house-110-1-land-tax-law-001",110,1,"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？",{"A":16,"B":17,"C":18,"D":19},"中央地政機關備查","中央目的事業主管機關同意","該直轄市或縣（市）民意機關同意","該直轄市或縣（市）政府層請行政院同意","B",null,"本題考點：《土地法》第 19 條第一項第八款所列外國人得取得土地之投資用途，與同法第 20 條就該款土地另設的事前程序。\n【正解理由】《土地法》第 19 條第一項第八款明定外國人得為「有助於國內重大建設、整體經濟或農牧經營之投資，並經中央目的事業主管機關核准者」取得土地；同法第 20 條第一項規定，外國人依前條需要取得土地，應檢附相關文件，申請該管直轄市或縣（市）政府核准，「其依前條第一項第八款取得者，並應先經中央目的事業主管機關同意」。條文以「並應先經」把中央目的事業主管機關的同意訂為前置程序，故選 B。\n【逐項排除】\n(A) 中央地政機關的角色見同法第 20 條第二項，是直轄市或縣（市）政府核准後「報請中央地政機關備查」，屬事後程序，不是應先經的關卡。\n(B) 與第 20 條第一項後段文字相符，為正解。\n(C) 民意機關同意見同法第 25 條，規範地方政府處分其所管公有土地，與外國人取得土地無涉。\n(D) 層請行政院核准見同法第 26 條，規範各級政府機關需用公有土地之撥用，主體與事項均不同。\n【記憶點】外國人投資取得土地三段走：中央目的事業主管機關同意在前、地方政府核准在中、中央地政機關備查在後。",true,[25,30,34,38,42,46],{"webId":26,"stem":27,"number":28,"year":29,"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？",25,109,{"webId":31,"stem":32,"number":33,"year":12,"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,{"webId":35,"stem":36,"number":37,"year":29,"session":13},"house-109-1-land-tax-law-024","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？",24,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-110-1-land-tax-law-003","依土地法之規定，無保管或使用機關之公有土地及因地籍整理而發現之公有土地，應如何處理？",3,{"webId":43,"stem":44,"number":45,"year":29,"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":47,"stem":48,"number":49,"year":12,"session":13},"house-110-1-land-tax-law-004","依土地法規定，聲請為土地權利變更登記，應繳納登記費，下列敘述何者正確？",4,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":13},"house-114-1-land-tax-law-001",114,"因土地登記有錯誤致人民受有損害，地政機關負損害賠償後，於登記人員未盡下列那一種注意義務時，得對登記人員行使求償權？",{"webId":56,"year":57,"stem":58,"number":13},"house-113-1-land-tax-law-001",113,"依平均地權條例規定，預售屋或新建成屋買賣契約之買受人，於簽訂買賣契約後，不得讓與或轉售買賣契約與第三人，但經其他中央主管機關公告得讓與或轉售之情形並經直轄市、縣（市）主管機關核准者，不在此限。買受人據此得讓與或轉售之戶（棟）數為何？",{"webId":60,"year":61,"stem":62,"number":13},"house-112-1-land-tax-law-001",112,"都市計畫公共設施保留地，未作任何使用並與使用中之土地隔離者，其地價稅之計徵，下列何者正確？",{"webId":64,"year":65,"stem":66,"number":13},"house-111-1-land-tax-law-001",111,"下列有關未辦繼承登記不動產處理方式之敘述，何者正確？",{"webId":68,"year":29,"stem":69,"number":13},"house-109-1-land-tax-law-001","依房屋稅條例規定，下列敘述何者錯誤？",1786689132115]