[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-113-1-land-tax-law-012":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-012","house-113-1-land-tax-law-012",113,1,12,"依土地法規定，關於地權及地權限制，下列何者正確？",{"A":17,"B":18,"C":19,"D":20},"台灣糖業股份有限公司所有土地為公有土地","私有土地，因天然變遷成為湖澤或可通運之水道時，其所有權絕對消滅","湖澤及可通運之水道及岸地，如因水流變遷而自然增加時，其接連地之使用權人，有優先依法取得其所有權或使用受益之權","私有土地所有權之移轉、設定負擔或租賃，妨害基本國策者，中央地政機關得報請行政院制止之","D",null,"本題考點：《土地法》總則編關於公有土地與私有土地的界線，以及第 12 條、第 13 條、第 16 條三項地權規定的文字精確度。\n【正解理由】依《土地法》第 16 條，私有土地所有權之移轉、設定負擔或租賃，妨害基本國策者，中央地政機關得報請行政院制止之。發動者為中央地政機關，方式為報請行政院制止，本選項與條文文字完全一致，故選 D。\n【逐項排除】\n(A) 錯誤。依《土地法》第 52 條，公有土地之所有權人欄註明為國有、直轄市有、縣（市）有或鄉（鎮、市）有，公有土地以此四者為限；台灣糖業股份有限公司為公司，其所有之土地登記於該公司名下，屬同法第 10 條所稱人民依法取得所有權之私有土地。\n(B) 錯誤。《土地法》第 12 條第一項規定其所有權「視為消滅」而非絕對消滅，同條第二項並定明該土地回復原狀時，經原所有權人證明為其原有者，仍回復其所有權。\n(C) 錯誤。《土地法》第 13 條規定有優先依法取得其所有權或使用受益之權者，是接連地之所有權人，本選項寫成使用權人，主體不符。\n(D) 正確。《土地法》第 16 條的要件是移轉、設定負擔或租賃妨害基本國策，效果是中央地政機關報請行政院制止之。\n【記憶點】公有土地只有四種登記主體，天然變遷是視為消滅而且能回復，自然增加的優先權歸接連地所有權人，妨害基本國策由中央地政機關報請行政院制止。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-113-1-land-tax-law-011","依土地法規定，依法得分割之共有土地，共有人不能自行協議分割者，任何共有人得申請該管直轄市、縣（市）地政機關調處，不服調處者，應於接到調處通知後幾日內向司法機關訴請處理，屆期不起訴者，依原調處結果辦理之？",11,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-113-1-land-tax-law-013","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？",13,{"webId":35,"stem":36,"number":37,"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,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-113-1-land-tax-law-014","依都市計畫法規定，下列有關公共設施保留地之使用管制規定，何者錯誤？",14,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"house-113-1-land-tax-law-015","依土地法規定，下列有關建築基地出賣時行使優先購買權之敘述，何者錯誤？",15,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-land-tax-law-012",114,"對於土地權利之規定，我國係採「物權法定主義」，土地所有權以外之其他不動產物權，謂之他項權利，下列何者屬之？",{"webId":56,"year":57,"stem":58,"number":14},"house-112-1-land-tax-law-012",112,"以下關於契稅之敘述，何者正確？",{"webId":60,"year":61,"stem":62,"number":14},"house-111-1-land-tax-law-012",111,"都市計畫地區於訂定分區發展優先次序後，第一期發展地區應於主要計畫發布實施後，多久期限完成細部計畫？並於細部計畫發布後，多久期限完成公共設施建設？",{"webId":64,"year":65,"stem":66,"number":14},"house-110-1-land-tax-law-012",110,"拒絕受領之徵收補償費，依土地徵收條例規定存入專戶保管，並通知應受補償人。自通知送達發生效力之日起，最長逾幾年未領取之補償費，歸屬國庫？",{"webId":68,"year":69,"stem":70,"number":14},"house-109-1-land-tax-law-012",109,"有關徵收補償，依土地徵收條例相關規定，下列敘述何者正確？",1786689131541]