[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-112-1-land-tax-law-013":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-112-1-土地法與土地相關稅法概要-013","house-112-1-land-tax-law-013",112,1,13,"依土地徵收條例規定，因受領遲延、拒絕受領或不能受領之補償費，下列何者正確？",{"A":17,"B":18,"C":19,"D":20},"依提存法提存於直轄市或縣（市）主管機關於國庫設立之土地徵收補償費保管專戶","直轄市或縣（市）主管機關應於補償費發給期限屆滿之日起三個月內存入專戶保管","保管專戶儲存之補償費應給付利息","已依規定繳存專戶保管之徵收補償費，自徵收公告期滿之日起，逾十五年未領取者，歸屬國庫","C",null,"本題考點：《土地徵收條例》第 26 條的徵收補償費保管專戶，包含存入方式、期間起算、利息與歸屬國庫。\n【正解理由】《土地徵收條例》第 26 條第二項明定「前項保管專戶儲存之補償費應給付利息。以實收利息照付」，保管期間所生利息歸屬應受補償人，主管機關按實收利息照付。故選 C。\n【逐項排除】\n(A) 《土地徵收條例》第 26 條第一項就保管專戶明文「不適用提存法之規定」，處理方式是存入國庫設立之土地徵收補償費保管專戶，不是依提存法辦理提存。\n(B) 《土地徵收條例》第 26 條第一項的期間為「應發給補償費之期限屆滿次日起三個月內」存入專戶保管並通知應受補償人，起算日是屆滿之次日，本項寫成屆滿之日起，與條文不符。\n(C) 與《土地徵收條例》第 26 條第二項相符，且同條第三項另定未受領補償費繳存專戶保管時視同補償完竣。\n(D) 逾十五年未領取歸屬國庫，其十五年依《土地徵收條例》第 26 條第一項自通知送達發生效力之日起算，不是自徵收公告期滿之日起算。\n【記憶點】專戶不提存、屆滿次日起三個月存入、利息照付、通知送達起十五年歸國庫。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-112-1-land-tax-law-012","以下關於契稅之敘述，何者正確？",12,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-112-1-land-tax-law-014","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？",14,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"house-112-1-land-tax-law-011","依市地重劃實施辦法之規定，土地所有權人重劃後應分配土地面積已達重劃區最小分配面積標準二分之一，經主管機關按最小分配面積標準分配後，如申請放棄分配土地而改領現金補償，下列何者正確？",11,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-112-1-land-tax-law-015","依土地登記規則之規定，於何種情形下登記機關應以書面敘明理由或法令依據，通知申請人於接到通知書之日起十五日內補正，下列何者錯誤？",15,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"house-112-1-land-tax-law-010","依平均地權條例之規定，委託不動產經紀業代銷預售屋者，應於何時向直轄市、縣（市）主管機關申報登錄資訊？",10,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"house-112-1-land-tax-law-016","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？",16,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-land-tax-law-013",114,"依土地法規定，有關優先購買權之敘述，下列何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"house-113-1-land-tax-law-013",113,"都市計畫地區範圍內，應視實際情況，分別設置公共設施用地，其設置標準之規定，下列何者正確？",{"webId":60,"year":61,"stem":62,"number":14},"house-111-1-land-tax-law-013",111,"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？",{"webId":64,"year":65,"stem":66,"number":14},"house-110-1-land-tax-law-013",110,"依土地徵收條例規定，建築改良物之補償費，按徵收當時該建築改良物之下列何種價格估定之？",{"webId":68,"year":69,"stem":70,"number":14},"house-109-1-land-tax-law-013",109,"關於耕地終止租約與補償，依平均地權條例規定，下列敘述何者正確？",1786689131772]