[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-105-1-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-105-1-土地法與土地相關稅法概要-013","house-105-1-land-tax-law-013",105,1,13,"關於徵收不動產的敘述，下列何者錯誤？",{"A":17,"B":18,"C":19,"D":20},"甲出賣 A 地於乙，但 A 地仍登記為甲所有；嗣後 A 地經政府依法徵收，則乙得向甲請求讓與其徵收補償請求權","甲與乙二人公同共有的 A 地被徵收，該徵收補償金仍為甲與乙二人公同共有","甲將其 A 地設定最高限額抵押權於乙，嗣後 A 地被徵收，甲取得的徵收補償金為 A 地的代位物","甲的 A 地被徵收，於 A 地登記於需用土地人乙之時，甲始喪失 A 地所有權","D",null,"本題考點：徵收所生物權變動的時點，以及徵收補償費作為原標的代位物的地位。\n【正解理由】徵收是國家基於公權力，依《土地徵收條例》第二章所定程序作成的處分，權利歸屬繫於徵收程序本身：同條例第 24 條第一項規定「被徵收土地或建築改良物之所有權或他項權利，以公告之日土地登記簿或建築改良物登記簿記載者為準」，同條例第 27 條並以補償費發給完竣或核定發給抵價地，作為需用土地人得進入被徵收土地內工作的分界。原所有權人喪失所有權並非以嗣後登記於需用土地人名下為要件，該登記僅是地籍的整理。本題選出敘述錯誤者，故選 D。\n【逐項排除】\n(A) 敘述正確。甲對乙負有移轉A地所有權的義務，該給付因徵收而不能，甲卻因同一原因取得徵收補償請求權，依民法關於給付不能之代償請求的規定，乙得向甲請求讓與該請求權。\n(B) 敘述正確。徵收補償金是被徵收土地的變形，甲、乙間的公同關係不因徵收而消滅，補償金仍屬二人公同共有。\n(C) 敘述正確。最高限額抵押權的標的因徵收而消滅時，其效力及於甲所取得的徵收補償金，該補償金即為A地的代位物。\n(D) 敘述錯誤。所有權的喪失繫於徵收處分與補償費的發給，而非繫於A地登記為需用土地人乙所有之時；徵收屬非依法律行為而生的物權變動，本不以登記為生效要件。\n【記憶點】徵收看程序與補償，不看登記；補償金則一路承接原標的上的權利狀態。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-105-1-land-tax-law-012","依最高法院民事庭會議決議的見解，下列敘述何者正確？",12,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-105-1-land-tax-law-014","甲、乙、丙等三人公同共有 A 屋，甲與乙擅自於 105 年 8 月 8 日將 A 屋出賣於丁。下列敘述何者錯誤？",14,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"house-105-1-land-tax-law-011","有關土地增值稅之優惠規定，下列何者正確？",11,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-105-1-land-tax-law-015","依土地法規定，直轄市或縣（市）政府對於其所經管公有土地，須經民意機關同意，並經行政院核准後，方得進行一定行為。下列行為何者屬之？",15,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"house-105-1-land-tax-law-010","私有土地所有權消滅之情形眾多，下列何者為相對消滅之情形？",10,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"house-105-1-land-tax-law-016","甲將 A 地設定地上權給乙蓋 B 屋後，甲將 A 地出賣並移轉登記給丙，嗣後乙將 B 屋連同地上權一併出賣於丁。依法院實務見解，下列敘述何者最正確？",16,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-land-tax-law-013",114,"依土地法規定，有關優先購買權之敘述，下列何者正確？",{"webId":56,"year":57,"stem":58,"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":60,"year":61,"stem":62,"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":64,"year":65,"stem":66,"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":68,"year":69,"stem":70,"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？",1786689133679]