[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-113-1-land-tax-law-007":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-113-1-土地法與土地相關稅法概要-007","house-113-1-land-tax-law-007",113,1,7,"依土地徵收條例規定，有關直轄市或縣（市）主管機關應於國庫設立土地徵收補償費保管專戶部分，下列何者錯誤？",{"A":17,"B":18,"C":19,"D":20},"自通知送達發生效力之日起，逾十年未領取之補償費，歸屬國庫","應於規定應發給補償費之期限屆滿次日起三個月內存入專戶保管","保管未受領之徵收補償費，不適用提存法之規定","未受領之徵收補償費，依規定繳存專戶保管時，視同補償完竣","A",null,"本題考點：《土地徵收條例》第 26 條土地徵收補償費保管專戶的設立、存入期限、法律效果與歸屬國庫的年限。\n【正解理由】依《土地徵收條例》第 26 條第一項，直轄市或縣（市）主管機關應於國庫設立土地徵收補償費保管專戶，保管因受領遲延、拒絕受領或不能受領之補償費，不適用提存法之規定，並自通知送達發生效力之日起，逾十五年未領取之補償費，歸屬國庫。年限為十五年，本選項寫十年與條文不符，故選 A。\n【逐項排除】\n(A) 敘述錯誤，為本題所要選出者。《土地徵收條例》第 26 條第一項的歸屬國庫年限為十五年，不是十年。\n(B) 敘述正確。《土地徵收條例》第 26 條第一項明定應於本條例規定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。\n(C) 敘述正確。《土地徵收條例》第 26 條第一項明定保管未受領之徵收補償費，不適用提存法之規定。\n(D) 敘述正確。《土地徵收條例》第 26 條第三項規定未受領之徵收補償費，依第一項規定繳存專戶保管時，視同補償完竣。\n【記憶點】三個月內存入專戶、視同補償完竣、十五年未領取歸屬國庫。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-113-1-land-tax-law-006","依土地徵收條例規定，有關徵收補償費，下列何者正確？",6,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-113-1-land-tax-law-008","依土地徵收條例規定，有關徵收之程序，下列何者正確？",8,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"house-113-1-land-tax-law-005","依土地徵收條例規定，有關徵收之撤銷或廢止之敘述，下列何者錯誤？",5,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-113-1-land-tax-law-009","依都市計畫法規定，主要計畫擬定後經該管政府都市計畫委員會審議修正，或經內政部指示修正者，後續如何辦理？",9,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"house-113-1-land-tax-law-004","依都市計畫法規定，有關主要計畫之核定，下列何者正確？",4,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"house-113-1-land-tax-law-010","依土地法規定，逾期未辦繼承之土地於標售時，有關優先購買權人之順序依序為何？",10,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-land-tax-law-007",114,"依土地法規定，所有權人欲以共有土地設定地上權，在不計共有人人數比例的情況下，至少應得到該共有土地應有部分多少比例之同意？",{"webId":56,"year":57,"stem":58,"number":14},"house-112-1-land-tax-law-007",112,"有關土地總登記，經聲請而逾限未補繳證明文件者之情形，下列何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"house-111-1-land-tax-law-007",111,"依契稅條例之規定，下列何種契約的契稅稅率最低？",{"webId":64,"year":65,"stem":66,"number":14},"house-110-1-land-tax-law-007",110,"依平均地權條例規定，應納地價稅額因公告地價調整致納稅義務人繳納困難者，得於規定繳納期間內，向稅捐稽徵機關申請延期繳納，延期繳納期間最長不得逾多久？",{"webId":68,"year":69,"stem":70,"number":14},"house-109-1-land-tax-law-007",109,"依非都市土地使用管制規則規定，關於區域計畫擬定機關核發開發許可後，直轄市或縣（市）政府應報經區域計畫擬定機關廢止原開發許可之情形，下列敘述何者錯誤？",1786689131504]