[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-105-1-land-tax-law-020":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-020","house-105-1-land-tax-law-020",105,1,20,"甲有 A 耕地一筆，在 99 年 8 月 8 日將 A 地出租於乙，於租賃期間，A 地被徵收並經徵收執行機關囑託登記機關登記為需用土地人丙所有，乙得否主張其為優先購買權人，因而請求塗銷 A 地的該登記？",{"A":17,"B":18,"C":19,"D":20},"得，因為乙的先買權具物權效力","得，因為承租人先買權的規定得類推適用於徵收的情形","否，因為 A 地並非基地，亦非有三七五租約的耕地","否，因為土地徵收具公益的政策目的","D",null,"本題考點：優先購買權以「出賣或出典」為發動事由，徵收並非私法上的買賣。\n【正解理由】《土地法》第 107 條第一項規定「出租人出賣或出典耕地時，承租人有依同樣條件優先承買或承典之權」，同法第 104 條第一項就基地與房屋亦以出賣為發動事由。土地徵收是國家為公益目的，依《土地徵收條例》所定程序以公權力強制取得土地並給予補償，並非出租人的出賣或出典行為，承租人乙無從據以主張優先購買，也就不能請求塗銷需用土地人丙的所有權登記，故選 D。\n【逐項排除】\n(A) 錯誤。《土地法》第 104 條第二項雖定有出賣人未通知優先購買權人而與第三人訂立買賣契約者，其契約不得對抗優先購買權人，該效力仍以有出賣存在為前提，本件並無出賣。\n(B) 錯誤。徵收程序中承租人的權益循補償機制處理，《土地徵收條例》第 35 條第二項即將依法應補償耕地三七五租約承租人之地價，列為被徵收土地應有之負擔，而非把優先購買權類推適用於徵收。\n(C) 錯誤。《土地法》第 107 條第一項的適用範圍是耕地的租用關係，並未限於訂有耕地三七五租約者，本項所持的理由並不是乙不得主張的原因。\n(D) 正確。徵收具公益的政策目的，是公權力的強制取得而非當事人間的買賣，自不生優先購買權，該登記無從塗銷。\n【記憶點】先買權要先有人「賣」；徵收是國家為公益強制取得，沒有出賣就沒有先買。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-105-1-land-tax-law-021","有關已辦理過地籍測量之地區，實施地籍圖重測與土地複丈之原因與目的，下列何者正確？",21,{"webId":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"year":12,"session":13},"house-105-1-land-tax-law-022","甲向乙承租 A 地耕作，租約未經公證，租期自 99 年 1 月 28 日起至 106 年 1 月 27 日止，而乙於租期內將系爭 A 地以 60 萬元出售予丙，並於 101 年移轉予丙。乙雖未以書面通知甲行使先買權，然其確曾以口頭通知甲，而為甲所明確知悉，甲卻故意壓低價格，明示不願以 60 萬元購買，僅欲以 50 萬元買受，未行使先買權，並經證人證實上開情事。甲已知悉系爭買賣條件，待系爭 A 地價格上漲 3 倍餘後，以數年前之價格主張優先承購，有無理由？",22,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"house-105-1-land-tax-law-023","平均地權條例對於農業用地之定義，下列敘述何者正確？",23,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-land-tax-law-020",114,"有關自辦土地重劃，依相關法規之規定，下列敘述何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"house-113-1-land-tax-law-020",113,"依契稅條例規定，有關申報契稅之起算日期，下列何者正確？",{"webId":60,"year":61,"stem":62,"number":14},"house-112-1-land-tax-law-020",112,"依土地法之規定，有關土地登記之損害賠償，下列何者錯誤？",{"webId":64,"year":65,"stem":66,"number":14},"house-111-1-land-tax-law-020",111,"聲請為土地權利變更登記之案件，在登記尚未完畢前，登記機關接獲法院為何種囑託登記時，應即改辦之？",{"webId":68,"year":69,"stem":70,"number":14},"house-110-1-land-tax-law-020",110,"依土地稅法免徵土地增值稅之土地，主管稽徵機關依相關規定核定其移轉現值並發給免稅證明，以憑辦理土地所有權移轉登記，下列有關移轉現值核定之敘述何者正確？",1786689133735]