[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-111-1-land-tax-law-016":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-016","house-111-1-land-tax-law-016",111,1,16,"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？",{"A":17,"B":18,"C":19,"D":20},"承租人以基地供違反法令之使用時","承租人轉租基地於他人時","承租人積欠租金額，除以擔保現金抵償外，達二個月以上時","承租人違反租賃契約時","C",null,"本題考點：《土地法》第 103 條租用建築房屋之基地，出租人得以收回的五款事由，特別是積欠租金的期間門檻。\n【正解理由】依《土地法》第 103 條，「租用建築房屋之基地，非因左列情形之一，出租人不得收回：一、契約年限屆滿時。二、承租人以基地供違反法令之使用時。三、承租人轉租基地於他人時。四、承租人積欠租金額，除以擔保現金抵償外，達二年以上時。五、承租人違反租賃契約時」。第四款的門檻是達二年以上，題目所示僅二個月，尚未構成收回事由，故選 C。\n【逐項排除】\n(A) 屬《土地法》第 103 條第二款，承租人以基地供違反法令之使用，出租人得收回。\n(B) 屬《土地法》第 103 條第三款，承租人轉租基地於他人，出租人得收回。\n(C) 積欠租金額除以擔保現金抵償外僅達二個月以上，未達《土地法》第 103 條第四款所定的二年以上，出租人不得收回，正是本題所問。\n(D) 屬《土地法》第 103 條第五款，承租人違反租賃契約，出租人得收回。\n【記憶點】基地租賃依《土地法》第 103 條欠租要「二年」才收得回，房屋租賃依《土地法》第 100 條欠租「二個月」就收得回。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"house-111-1-land-tax-law-014","依土地法第 17 條規定，下列何項土地得租賃於外國人？",14,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-111-1-land-tax-law-018","甲為中華民國境內居住之個人，他在 A 市持有已長達 10 年的 1 筆面積為 300 坪土地，於民國（下同）107 年間參加自辦市地重劃。該自辦市地重劃區於 110 年 6 月 1 日完成分配公告程序後，在 110 年 10 月 1 日完成重劃土地登記，在 110 年 10 月 20 日完成土地交接，甲取回 150 坪土地，重劃後評定價格每坪為 30 萬元。甲在 111 年 5 月 1 日趁土地高價時將 150 坪土地全數出售，每坪售價 40 萬元。請問甲依法要繳多少稅率的房地交易所得稅？",18,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"house-111-1-land-tax-law-019","依土地徵收條例規定，已公告徵收之土地，因作業錯誤，致原徵收之土地不在工程用地範圍內者，應如何處理？",19,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-land-tax-law-016",114,"依契稅條例規定，有關納稅義務人繳納契稅期限及罰則之規定，下列敘述何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"house-113-1-land-tax-law-016",113,"依土地法規定，下列有關逾期未辦繼承登記案件應由地政機關書面通知繼承人之情形，何者正確？",{"webId":60,"year":61,"stem":62,"number":14},"house-112-1-land-tax-law-016",112,"我國物權係採法定主義，於土地所有權以外之其他不動產物權，謂之他項權利，依民法及土地法之規定，下列何者非屬物權？",{"webId":64,"year":65,"stem":66,"number":14},"house-110-1-land-tax-law-016",110,"私有公共設施保留地得申請與公有非公用土地辦理交換，依都市計畫法之規定，不受下列那些法規相關規定之限制？①土地法 ②所得稅法 ③國有財產法 ④各級政府財產管理法令",{"webId":68,"year":69,"stem":70,"number":14},"house-109-1-land-tax-law-016",109,"甲有 A 屋，與乙簽訂買賣契約但尚未為移轉登記，乙對甲的 A 屋移轉請求權申請預告登記。下列敘述何者最正確？",1786689132023]