[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-114-1-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-114-1-土地法與土地相關稅法概要-013","house-114-1-land-tax-law-013",114,1,13,"依土地法規定，有關優先購買權之敘述，下列何者正確？",{"A":17,"B":18,"C":19,"D":20},"基地出賣或房屋出賣時，優先購買權人，於接到出賣通知後 15 日內不表示者，其優先購買權視為放棄","耕地租用出租人出賣或出典耕地時，優先購買權人，於接到出賣通知後 15 日內不表示者，其優先購買權視為放棄","共有土地共有人出賣其應有部分時，優先購買權人，於接到出賣通知後 15 日內不表示者，其優先購買權視為放棄","區分所有建物之專有部分連同其基地應有部分之所有權一併移轉與同一人者，他共有人有優先購買權之適用","C",null,"本題考點：《土地法》各種優先購買權的行使期間差異，以及共有應有部分出賣時他共有人的優先承購。\n【正解理由】《土地法》第 104 條第二項規定，基地或房屋出賣的優先購買權人「於接到出賣通知後十日內不表示者，其優先權視為放棄」；《土地法》第 107 條第二項則明定第一百零四條第二項之規定於耕地承租人之承買承典準用之，期間同樣是十日。至於《土地法》第 34-1 條第四項的共有人出賣其應有部分，他共有人得以同一價格共同或單獨優先承購，其行使期間依中央地政機關訂定之執行規範為十五日，四個選項中唯一與十五日相配的即共有情形，故選 C。\n【逐項排除】\n(A) 錯在期間。基地或房屋出賣依《土地法》第 104 條第二項為十日，不是十五日。\n(B) 錯在期間。耕地出租人出賣或出典時，《土地法》第 107 條第二項準用第一百零四條第二項，仍為十日。\n(C) 正確。共有人出賣應有部分時，他共有人依《土地法》第 34-1 條第四項有優先承購權，其表示期間為十五日，逾期視為放棄。\n(D) 錯在適用對象。《土地法》第 34-1 條第四項針對的是共有人單獨出賣其應有部分；區分所有建物之專有部分連同其基地應有部分一併移轉與同一人時，並無他共有人優先購買權之適用。\n【記憶點】基地房屋與耕地都是十日，只有共有應有部分是十五日。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-114-1-land-tax-law-012","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？",12,{"webId":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"house-114-1-land-tax-law-016","依契稅條例規定，有關納稅義務人繳納契稅期限及罰則之規定，下列敘述何者正確？",16,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"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":56,"year":57,"stem":58,"number":14},"house-112-1-land-tax-law-013",112,"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？",{"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？",1786689131333]