[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-114-1-land-tax-law-021":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-021","house-114-1-land-tax-law-021",114,1,21,"依土地法規定，下列何種土地非屬於不得移轉、設定負擔或租賃於外國人之土地？",{"A":17,"B":18,"C":19,"D":20},"林地","鹽地","農地","水源地","C",null,"本題考點：《土地法》對外國人地權之限制，即不得移轉、設定負擔或租賃於外國人之土地種類的列舉範圍。\n【正解理由】依《土地法》第 17 條第一項，下列土地不得移轉、設定負擔或租賃於外國人：一、林地；二、漁地；三、狩獵地；四、鹽地；五、礦地；六、水源地；七、要塞軍備區域及領域邊境之土地。此為列舉規定，農地並未列入七款之中，即非屬本條禁止移轉、設定負擔或租賃於外國人之土地，故選 C。\n【逐項排除】\n(A) 林地明列於《土地法》第 17 條第一項第一款，屬不得移轉、設定負擔或租賃於外國人之土地，與題目所問「非屬」不符。\n(B) 鹽地明列於《土地法》第 17 條第一項第四款，同屬不得移轉、設定負擔或租賃於外國人之土地。\n(C) 農地未見於《土地法》第 17 條第一項各款之列舉，非屬該條禁止移轉、設定負擔或租賃於外國人之土地，本項即為官方答案。\n(D) 水源地明列於《土地法》第 17 條第一項第六款，同屬禁止移轉、設定負擔或租賃於外國人之土地。\n【記憶點】外國人七禁：林、漁、獵、鹽、礦、水源、要塞邊境——這張清單裡沒有「農地」。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-114-1-land-tax-law-020","有關自辦土地重劃，依相關法規之規定，下列敘述何者正確？",20,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-114-1-land-tax-law-022","下列何者並非土地法中的農作改良物？",22,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"house-114-1-land-tax-law-019","依國土計畫法規定，關於中央主管機關應辦理之事項，下列敘述何者正確？",19,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-114-1-land-tax-law-023","依土地徵收條例規定，有關得為區段徵收之情形，下列何項非屬之？",23,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"house-114-1-land-tax-law-018","依都市計畫法規定，有關都市計畫之內容與實施，下列敘述何者正確？",18,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"house-114-1-land-tax-law-024","依土地稅法規定，土地所有權人申請自用住宅用地，其地價稅按千分之二計徵，下列敘述何者正確？",24,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-113-1-land-tax-law-021",113,"依土地稅法規定，有關累進起點地價，下列何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"house-112-1-land-tax-law-021",112,"依平均地權條例規定，對私有空地之處置，下列何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"house-111-1-land-tax-law-021",111,"徵收土地或土地改良物應發給之補償費，需用土地人應於公告期滿後十五日內將補償費繳交該管直轄市或縣（市）主管機關發給完竣，逾期者該部分土地或土地改良物之法律效力為何？",{"webId":64,"year":65,"stem":66,"number":14},"house-110-1-land-tax-law-021",110,"平均地權條例第 74 條規定，依第 26 條規定限期建築之土地，有下列三種情形之一者，土地所有權人應於接到限期使用通知後，與承租人、借用人或地上權人協議建築、增建或改建；協議不成時，得終止租約、借貸或撤銷地上權。下列何者是規範中的情形？",{"webId":68,"year":69,"stem":70,"number":14},"house-109-1-land-tax-law-021",109,"依都市計畫法規定，下列何種公共設施應按閭鄰單位或居民分布情形適當配置之？",1786689131403]