[{"data":1,"prerenderedAt":54},["ShallowReactive",2],{"q-house-105-1-land-tax-law-040":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-040","house-105-1-land-tax-law-040",105,1,40,"關於地用與徵收的敘述，下列何者正確？",{"A":17,"B":18,"C":19,"D":20},"甲於 90 年將 A 耕地出租於乙，則須經甲同意，乙始得將 A 地轉租於丙","甲的 A 地被徵收，卻拒絕受領補償費，則於該補償費繳存土地徵收補償費保管專戶保管時，甲喪失 A 地所有權","甲將其 A 地出租於乙，如市地重劃後該租賃權消滅，則乙得主張具物權效力的先買權而請求塗銷因市地重劃而為之 A 地所有權移轉登記","甲於 90 年將位於苗栗縣的 A 耕地出租於乙，如因市地重劃致不能達原租賃目的，則由苗栗縣政府註銷其租約並通知甲與乙","B",null,"本題考點：徵收補償費繳存保管專戶之效果，兼及耕地轉租禁止與市地重劃對租賃之處理。\n【正解理由】依《土地徵收條例》第 26 條第一項，直轄市或縣（市）主管機關應於國庫設立土地徵收補償費保管專戶，保管因受領遲延、拒絕受領或不能受領之補償費；同條第三項明定未受領之徵收補償費，依第一項規定繳存專戶保管時，視同補償完竣。補償既視同完竣，徵收效力即發生，原所有權人喪失該地所有權。故選 B。\n【逐項排除】\n(A) 敘述錯誤。《土地法》第 108 條規定，承租人縱經出租人承諾，仍不得將耕地全部或一部轉租於他人；本項以甲之同意為轉租要件，與條文相反。\n(B) 敘述正確。拒絕受領之補償費依《土地徵收條例》第 26 條第一項繳存保管專戶後，同條第三項明定視同補償完竣，徵收之權利變動隨之發生。\n(C) 敘述錯誤。《平均地權條例》第 63-1 條規定，前條以外之出租土地因重劃而不能達到原租賃之目的者，承租人得終止租約，並得向出租人請求相當一年租金之補償，並未賦予物權效力之優先購買權，無從請求塗銷登記。\n(D) 敘述錯誤。《平均地權條例》第 63 條第一項之逕為註銷租約，以出租之公、私有耕地為適用對象；甲於 90 年始出租之農業用地租賃契約已非耕地三七五減租條例所規範之耕地租約，其因市地重劃不能達原租賃目的者，應依同條例第 63-1 條處理。\n【記憶點】補償費進保管專戶即視同補償完竣，所有權隨徵收移轉。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":13,"year":33,"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,{"webId":35,"stem":36,"number":37,"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,{"webId":39,"stem":40,"number":41,"year":33,"session":13},"house-106-1-land-tax-law-002","區段徵收之抵價地總面積，以徵收總面積百分之多少為原則？",2,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":33,"session":13},"house-106-1-land-tax-law-003","下列何種登記免納登記費？",3,[51],{"webId":52,"year":33,"stem":53,"number":14},"house-106-1-land-tax-law-040","甲 105 年 6 月買入 A 房地，購入成本 1,300 萬元，於 106 年 2 月以 2,000 萬元出售 A 房地時，繳納土地增值稅 10 萬元（土地漲價總數額為 100 萬元），因取得、改良及移轉而支付的費用 50 萬元，其應納交易所得稅若干？",1786689133905]