[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-114-1-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-114-1-土地法與土地相關稅法概要-012","house-114-1-land-tax-law-012",114,1,12,"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？",{"A":17,"B":18,"C":19,"D":20},"耕作權","通行權","日照權","畜牧權","A",null,"本題考點：物權法定主義下，土地所有權以外之他項權利種類如何認定，以及耕作權的法律依據。\n【正解理由】《土地法》第 11 條規定「土地所有權以外設定他項權利之種類，依民法之規定」，種類須有法律明文，不得任意創設；《土地法》第 133 條第一項明定承墾人自墾竣之日起，無償取得所領墾地之耕作權，並應即依法向該管直轄市、縣（市）地政機關聲請為耕作權之登記。耕作權既有法律明文並得辦理登記，屬所有權以外的他項權利，故選 A。\n【逐項排除】\n(A) 正確。《土地法》第 133 條第一項既定其取得原因，又課予登記義務，第二項並限制其不得轉讓（繼承或贈與於得為繼承之人除外），權利內容完整。\n(B) 通行權是相鄰關係中由法律直接劃定所有權行使界線而生的權能，並非在登記簿上另行設定的他項權利。\n(C) 日照權屬建築管理與生活妨害爭議上的用語，法律未將其列為物權種類，依《土地法》第 11 條所揭示的法定原則不得創設。\n(D) 畜牧權法無明文；土地供牧地使用只是使用類別問題，《土地法》第 2 條把牧地列在第二類直接生產用地，與物權種類無關。\n【記憶點】能不能登記，看法律有沒有明文寫出這個權利的名字。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-114-1-land-tax-law-011","依土地法規定，有關私有土地所有權取得之限制，土地若已成為私有者，政府得依法以何種方式處置？",11,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-114-1-land-tax-law-013","依土地法規定，有關優先購買權之敘述，下列何者正確？",13,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"house-114-1-land-tax-law-010","土地法第 78 條第 8 款所稱限制登記，謂限制登記名義人處分其土地權利所為之登記，下列何者非屬之？",10,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-114-1-land-tax-law-014","在不動產贈與的情形下，有關契稅稅率，下列何者為是？",14,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"house-114-1-land-tax-law-009","區段徵收地區如為經實施農地重劃者，此一地區抵價地總面積比例不得少於徵收總面積多少？",9,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"house-114-1-land-tax-law-015","依房屋稅條例規定，對於私有房屋免徵房屋稅，下列何者正確？",15,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-113-1-land-tax-law-012",113,"依土地法規定，關於地權及地權限制，下列何者正確？",{"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？",1786689131321]