[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-112-1-land-tax-law-017":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-017","house-112-1-land-tax-law-017",112,1,17,"依土地法之規定，外國人為供自用、投資或公益之目的使用，得取得所需之土地，其面積及所在地點，應受該管直轄市或縣（市）政府依法所定之限制，下列何種用途不屬之？",{"A":17,"B":18,"C":19,"D":20},"長照機構","住宅","醫院","營業處所、辦公場所、商店及工廠","A",null,"本題考點：《土地法》第 19 條所列外國人為自用、投資或公益目的得取得土地的八款用途。\n【正解理由】《土地法》第 19 條第一項規定，外國人為供自用、投資或公益之目的使用，得取得下列各款用途之土地，其面積及所在地點應受該管直轄市或縣（市）政府依法所定之限制，其列舉為：住宅；營業處所、辦公場所、商店及工廠；教堂；醫院；外僑子弟學校；使領館及公益團體之會所；墳場；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。八款之中並無長照機構，故選 A。\n【逐項排除】\n(A) 長照機構不在《土地法》第 19 條第一項所列八款用途之內，本項即為題目所問「不屬之」者。\n(B) 住宅是《土地法》第 19 條第一項第一款明列的用途。\n(C) 醫院是《土地法》第 19 條第一項第四款明列的用途。\n(D) 營業處所、辦公場所、商店及工廠是《土地法》第 19 條第一項第二款明列的用途，四者同列一款。\n【記憶點】住宅、營業處所、教堂、醫院、外僑子弟學校、使領館與公益團體會所、墳場、重大建設投資，八款之外不得比附援引。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-112-1-land-tax-law-018","依土地法第三十四條之一執行要點規定，有關共有人權利之行使，下列何者錯誤？",18,{"webId":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"year":12,"session":13},"house-112-1-land-tax-law-019","依土地法規定，有關地籍測量之相關規定，下列何者錯誤？",19,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"house-112-1-land-tax-law-020","依土地法之規定，有關土地登記之損害賠償，下列何者錯誤？",20,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-land-tax-law-017",114,"依土地稅法規定，納稅義務人藉變更、隱匿地目等則或於適用特別稅率、減免地價稅或田賦之原因、事實消滅時，未向主管稽徵機關申報者，應依規定辦理，下列敘述何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"house-113-1-land-tax-law-017",113,"甲乙丙丁戊共有 A 地，持分各五分之一。甲乙丙三人擬依土地法第 34 條之 1 規定，將 A 地出售予戊，下列敘述何者正確？",{"webId":60,"year":61,"stem":62,"number":14},"house-111-1-land-tax-law-017",111,"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？",{"webId":64,"year":65,"stem":66,"number":14},"house-110-1-land-tax-law-017",110,"非都市土地經劃定使用分區並編定使用地類別，應依其容許使用之項目及許可使用細目使用。但中央目的事業主管機關認定為重大建設計畫所需之臨時性設施，經徵得使用地之中央主管機關及有關機關同意後，得核准為臨時使用。中央目的事業主管機關於核准時，應函請直轄市或縣（市）政府將臨時使用用途及期限等資料，依相關規定程序登錄於何處？",{"webId":68,"year":69,"stem":70,"number":14},"house-109-1-land-tax-law-017",109,"依土地法規定，下列何種土地不得移轉、設定負擔或租賃於外國人？",1786689131808]