[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-105-1-land-tax-law-016":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-016","house-105-1-land-tax-law-016",105,1,16,"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？",{"A":17,"B":18,"C":19,"D":20},"除另有約定外，乙不得將地上權讓與丁","丙不得主張優先承購權","丙得主張優先承購權，優先承購權的客體僅為 B 屋","丙得主張優先承購權，優先承購權的客體為 B 屋及地上權，而地上權原則上因混同而消滅","D",null,"本題考點：《土地法》第 104 條房屋與基地互為優先購買權的客體範圍，以及地上權與土地所有權同歸一人時的混同。\n【正解理由】《土地法》第 104 條第一項規定「基地出賣時，地上權人、典權人或承租人有依同樣條件優先購買之權。房屋出賣時，基地所有權人有依同樣條件優先購買之權」，丙受讓A地後即為基地所有權人，乙出賣B屋時丙自得主張優先購買。本件出賣的標的是B屋連同地上權，優先購買權的客體隨之及於該地上權；丙一旦承購，地上權與其A地所有權同歸一人，依物權混同的法理，該地上權原則上歸於消滅，故選 D。\n【逐項排除】\n(A) 敘述錯誤。地上權是財產權，除契約另有約定或法律另有限制外，地上權人得將其權利讓與他人，乙自得連同B屋讓與丁。\n(B) 敘述錯誤。丙是A地所有權人，正是《土地法》第 104 條第一項後段所定房屋出賣時的優先購買權人。\n(C) 敘述錯誤。乙出賣的標的既是B屋連同地上權，把優先購買權的客體限縮為B屋，與出賣標的的範圍不符。\n(D) 敘述正確。客體為B屋及地上權，丙承購後地上權與A地所有權同歸一人，原則上因混同而消滅。\n【記憶點】一○四條是房、地互為優先購買；房屋連同地上權一併出賣時，先買權的客體一併及之，取得後地上權原則上混同消滅。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"year":12,"session":13},"house-105-1-land-tax-law-017","關於土地權利變更登記，依土地法規定，下列何種情況免繳納登記費？",17,{"webId":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"year":12,"session":13},"house-105-1-land-tax-law-018","甲、乙、丙、丁、戊等五人分別共有 A 屋，應有部分均等。下列何者錯誤？",18,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"house-105-1-land-tax-law-013","關於徵收不動產的敘述，下列何者錯誤？",13,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"house-105-1-land-tax-law-019","甲將其 A 屋賣給乙，但尚未為移轉登記，關於乙就 A 屋的移轉請求權申請預告登記，下列敘述何者錯誤？",19,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-land-tax-law-016",114,"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？",{"webId":56,"year":57,"stem":58,"number":14},"house-113-1-land-tax-law-016",113,"依土地法規定，下列有關逾期未辦繼承登記案件應由地政機關書面通知繼承人之情形，何者正確？",{"webId":60,"year":61,"stem":62,"number":14},"house-112-1-land-tax-law-016",112,"我國物權係採法定主義，於土地所有權以外之其他不動產物權，謂之他項權利，依民法及土地法之規定，下列何者非屬物權？",{"webId":64,"year":65,"stem":66,"number":14},"house-111-1-land-tax-law-016",111,"依土地法規定，租用建築房屋之基地，發生下列何種情形時，出租人不得收回？",{"webId":68,"year":69,"stem":70,"number":14},"house-110-1-land-tax-law-016",110,"私有公共設施保留地得申請與公有非公用土地辦理交換，依都市計畫法之規定，不受下列那些法規相關規定之限制？①土地法 ②所得稅法 ③國有財產法 ④各級政府財產管理法令",1786689133705]