[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-111-1-land-tax-law-021":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-021","house-111-1-land-tax-law-021",111,1,21,"徵收土地或土地改良物應發給之補償費，需用土地人應於公告期滿後十五日內將補償費繳交該管直轄市或縣（市）主管機關發給完竣，逾期者該部分土地或土地改良物之法律效力為何？",{"A":17,"B":18,"C":19,"D":20},"仍具徵收效力","徵收從此失其效力","被徵收之所有權人得申請撤銷徵收","需用土地人得申請保留徵收","B",null,"本題考點：徵收補償費未於法定期限內發給完竣時，該部分徵收之法律效果，規範於《土地徵收條例》第 20 條。\n【正解理由】依《土地徵收條例》第 20 條第一項，徵收土地或土地改良物應發給之補償費，應於公告期滿後十五日內發給之；同條第二項明定，需用土地人未於公告期滿十五日內將應發給之補償費繳交該管直轄市或縣（市）主管機關發給完竣者，該部分土地或土地改良物之徵收「從此失其效力」，故選 B。\n【逐項排除】\n(A) 錯誤。依《土地徵收條例》第 20 條第二項，逾期未發給完竣的效果是徵收失其效力，並非仍具徵收效力；僅於同項但書四款情形（於公告期間內對補償之估定有異議而提交地價評議委員會復議、經應受補償人書面同意延期或分期發給、應受補償人拒絕受領或不能受領、應受補償人所在地不明），徵收效力才不受影響。\n(B) 正確。該部分土地或土地改良物之徵收「從此失其效力」，屬法律明定之當然效果，毋須另經申請或裁決。\n(C) 錯誤。撤銷徵收之事由規定於《土地徵收條例》第 49 條第一項，例如因作業錯誤致原徵收之土地不在工程用地範圍內，與補償費逾期發給完竣係屬二事。\n(D) 錯誤。保留徵收係《土地法》第 93 條就依都市計畫已公布為道路或其他公共使用之土地所設之制度，與補償費之發給程序無關。\n【記憶點】公告期滿十五日內補償費沒發完，該部分徵收從此失其效力。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-111-1-land-tax-law-020","聲請為土地權利變更登記之案件，在登記尚未完畢前，登記機關接獲法院為何種囑託登記時，應即改辦之？",20,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-111-1-land-tax-law-022","依平均地權條例規定，土地所有權移轉或設定典權時，有關申報移轉現值之審核標準，下列敘述何者正確？",22,{"webId":35,"stem":36,"number":37,"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,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-111-1-land-tax-law-023","依平均地權條例規定，實施市地重劃時，重劃區內供公共使用之道路等十項用地，應優先以下列何種土地抵充？",23,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"house-111-1-land-tax-law-024","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？",24,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-land-tax-law-021",114,"依土地法規定，下列何種土地非屬於不得移轉、設定負擔或租賃於外國人之土地？",{"webId":56,"year":57,"stem":58,"number":14},"house-113-1-land-tax-law-021",113,"依土地稅法規定，有關累進起點地價，下列何者正確？",{"webId":60,"year":61,"stem":62,"number":14},"house-112-1-land-tax-law-021",112,"依平均地權條例規定，對私有空地之處置，下列何者錯誤？",{"webId":64,"year":65,"stem":66,"number":14},"house-110-1-land-tax-law-021",110,"平均地權條例第 74 條規定，依第 26 條規定限期建築之土地，有下列三種情形之一者，土地所有權人應於接到限期使用通知後，與承租人、借用人或地上權人協議建築、增建或改建；協議不成時，得終止租約、借貸或撤銷地上權。下列何者是規範中的情形？",{"webId":68,"year":69,"stem":70,"number":14},"house-109-1-land-tax-law-021",109,"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？",1786689132071]