[{"data":1,"prerenderedAt":55},["ShallowReactive",2],{"q-house-105-1-land-tax-law-035":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-035","house-105-1-land-tax-law-035",105,1,35,"關於優先購買權之種類與效力，依土地法第 104 條規定，下列何者正確？",{"A":17,"B":18,"C":19,"D":20},"基地出賣時，長期占有人具有優先購買權","基地出賣時，地上權人、典權人與承租人有依同樣條件優先購買之權，其順序以抽籤決定之","基地出賣時，優先購買權人於接到通知後 30 日內未表示者，視同放棄優先購買權","基地出賣時，地上權人之優先購買權效力大於共有土地他共有人之優先購買權效力","D",null,"本題考點：《土地法》第 104 條基地優先購買權之權利人範圍、行使順序、表示期間與對抗第三人之效力。\n【正解理由】依《土地法》第 104 條第二項後段，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，地上權人之優先購買權因而具有排除該買賣對其發生效力之力量；至於同法第 34-1 條第四項所定共有人出賣其應有部分時，他共有人得以同一價格共同或單獨優先承購，條文並未設未通知即不得對抗第三人之效果。兩條規定之效果並列如上。故選 D。\n【逐項排除】\n(A) 敘述錯誤。《土地法》第 104 條第一項所列之優先購買權人為地上權人、典權人或承租人，長期占有人並未取得上開任一權利，不在該條保護之列。\n(B) 敘述錯誤。《土地法》第 104 條第一項後段明定其順序以登記之先後定之，並非以抽籤決定，本項就順序之描述與條文不符。\n(C) 敘述錯誤。《土地法》第 104 條第二項前段規定，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，本項所稱之三十日與條文之十日不符。\n(D) 敘述正確。《土地法》第 104 條第二項後段就未通知而與第三人訂約者，定有其契約不得對抗優先購買權人之效果，此為地上權人優先購買權之特色所在。\n【記憶點】基地先買權：地上權人、典權人、承租人三種身分，登記定先後，十日不表示即放棄，未通知不得對抗。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-105-1-land-tax-law-034","甲、乙、丙、丁、戊、己等六人分別共有 A 地，其中的甲、乙、丙、丁將 A 地全部出賣給戊。依近年最高法院判決見解，下列敘述何者正確？",34,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-105-1-land-tax-law-036","有關土地徵收補償之性質，下列何者正確？",36,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"house-105-1-land-tax-law-033","甲有 A 地與坐落 A 地上之 B 屋，但僅將 A 地自願出賣並移轉於乙；經查 B 屋並非區分所有建物，亦非農舍。下列敘述何者正確？",33,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-105-1-land-tax-law-037","甲未依法繳納契稅，請問目前應移送何處強制執行？",37,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"house-105-1-land-tax-law-032","依實務見解，關於地籍、地用與地稅的敘述，下列何者錯誤？",32,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"house-105-1-land-tax-law-038","依平均地權條例規定，為避免私人壟斷，應對私有土地面積有最高額之限制。其相關限制內容，下列何者正確？",38,[51],{"webId":52,"year":53,"stem":54,"number":14},"house-106-1-land-tax-law-035",106,"山坡地範圍內森林區、山坡地保育區及風景區之土地，在未編定使用地類別之前，適用那項用地之管制？",1786689133863]