[{"data":1,"prerenderedAt":54},["ShallowReactive",2],{"q-house-105-1-land-tax-law-038":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-038","house-105-1-land-tax-law-038",105,1,38,"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？",{"A":17,"B":18,"C":19,"D":20},"對於未建築私有建築用地最高面積以 10 公畝為限","對於宅地最高面積以 10 公畝為限","超額土地當於 1 年內出售","逾期未出售之土地，政府得予以徵收","A",null,"本題考點：《平均地權條例》對尚未建築之私有建築用地所設面積最高額限制，及超額土地之處理方式。\n【正解理由】依《平均地權條例》第 71 條第一項、第二項，直轄市或縣（市）政府對於尚未建築之私有建築用地，應限制土地所有權人所有面積之最高額，該最高額以十公畝為限，但工業用地、學校用地及經政府核准之大規模建築用地，應視其實際需要分別訂定之；同條第三項並規定計算尚未建築土地面積最高額時，對於因法令限制不能建築之土地應予扣除。本項所稱未建築私有建築用地最高面積以十公畝為限，與條文相符。故選 A。\n【逐項排除】\n(A) 敘述正確。限制對象為尚未建築之私有建築用地，上限為十公畝，並設有工業用地、學校用地及經政府核准之大規模建築用地三類但書。\n(B) 敘述錯誤。《平均地權條例》第 71 條第一項所限制者為尚未建築之私有建築用地，並非泛指宅地，客體範圍與本項所述不同。\n(C) 敘述錯誤。《平均地權條例》第 72 條規定，前條超額土地，直轄市或縣（市）政府應通知土地所有權人於二年內出售或建築使用，期間為二年而非一年。\n(D) 敘述錯誤。《平均地權條例》第 72 條就逾期未出售或未建築使用者，所定手段為得予照價收買，整理後出售與需用土地人建築使用，但在建設發展較緩之地段不在此限，並非予以徵收。\n【記憶點】未建築私有建地十公畝封頂，超額二年內出售或建築，逾期照價收買。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"year":12,"session":13},"house-105-1-land-tax-law-039","甲有 A 地一筆，並將 A 地出賣給乙，約定由乙負擔以應辦理所有權移轉登記日當期之公告土地現值計算之土地增值稅；但甲遲延辦理 A 地所有權移轉登記，致乙多繳稅額。下列敘述何者正確？",39,{"webId":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"year":12,"session":13},"house-105-1-land-tax-law-040","關於地用與徵收的敘述，下列何者正確？",40,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"house-105-1-land-tax-law-035","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？",35,{"webId":47,"stem":48,"number":13,"year":49,"session":13},"house-106-1-land-tax-law-001","關於免於課徵之規定，下列規定何者錯誤？",106,[51],{"webId":52,"year":49,"stem":53,"number":14},"house-106-1-land-tax-law-038","依土地法之規定，聲請為土地權利變更登記，應檢附什麼文件？",1786689133892]