[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-111-1-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-111-1-土地法與土地相關稅法概要-014","house-111-1-land-tax-law-014",111,1,14,"依土地法第 17 條規定，下列何項土地得租賃於外國人？",{"A":17,"B":18,"C":19,"D":20},"林地","牧地","漁地","鹽地","B",null,"本題考點：《土地法》第 17 條第一項所列不得移轉、設定負擔或租賃於外國人的七款土地，牧地是否在其中。\n【正解理由】依《土地法》第 17 條第一項，「左列土地不得移轉、設定負擔或租賃於外國人：一、林地。二、漁地。三、狩獵地。四、鹽地。五、礦地。六、水源地。七、要塞軍備區域及領域邊境之土地」。七款之中沒有牧地，牧地不在禁止之列，故選 B。\n【逐項排除】\n(A) 錯誤。林地是《土地法》第 17 條第一項第一款明列的土地，不得移轉、設定負擔或租賃於外國人。\n(B) 正確。牧地雖屬《土地法》第 2 條第二類直接生產用地，卻未被列入《土地法》第 17 條第一項的七款禁止清單，得租賃於外國人。\n(C) 錯誤。漁地是《土地法》第 17 條第一項第二款所列，同受禁止。\n(D) 錯誤。鹽地是《土地法》第 17 條第一項第四款所列，同受禁止。\n【記憶點】「林、漁、狩獵、鹽、礦、水源、要塞邊境」七款不給外國人，直接生產用地裡獨獨少了牧地。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-111-1-land-tax-law-013","依土地法第 34 條之 1 規定，共有土地之處分、變更，下列何比例之同意，方得行之？",13,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-111-1-land-tax-law-015","依土地法規定，私有土地所有權之移轉或租賃，妨害基本國策者，下列何者得報請行政院制止之？",15,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"house-111-1-land-tax-law-012","都市計畫地區於訂定分區發展優先次序後，第一期發展地區應於主要計畫發布實施後，多久期限完成細部計畫？並於細部計畫發布後，多久期限完成公共設施建設？",12,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-111-1-land-tax-law-016","依土地法規定，租用建築房屋之基地，發生下列何種情形時，出租人不得收回？",16,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"house-111-1-land-tax-law-011","依土地徵收條例之規定，下列敘述何者正確？",11,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"house-111-1-land-tax-law-017","依土地徵收條例規定，區段徵收範圍內土地，經規劃整理後，有關其處理方式，下列敘述何者錯誤？",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-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？",{"webId":68,"year":69,"stem":70,"number":14},"house-109-1-land-tax-law-014",109,"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？",1786689132010]