[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-106-1-land-tax-law-006":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-106-1-土地法與土地相關稅法概要-006","house-106-1-land-tax-law-006",106,1,6,"依土地法第 100 條之規定，出租人因下列何項情形，得收回房屋？",{"A":17,"B":18,"C":19,"D":20},"承租人積欠租金額，除擔保金抵償外，達 1 個月","承租人損壞出租人之房屋或附著財物，為相當之賠償時","出租人收回自住或重新建築時","承租人以房屋供合於法令之使用時","C",null,"本題考點：《土地法》第 100 條所定出租人得收回房屋的六款法定事由，考的是各款要件的細節文字。\n【正解理由】依《土地法》第 100 條，出租人非因該條所列情形之一，不得收回房屋，而該條第一款即為「出租人收回自住或重新建築時」。選項所述與該款文字相符，故選 C。\n【逐項排除】\n(A) 承租人積欠租金額，除擔保金抵償外，達 1 個月：《土地法》第 100 條第三款所定為達二個月以上，僅一個月尚不足以收回。\n(B) 承租人損壞出租人之房屋或附著財物，為相當之賠償時：《土地法》第 100 條第六款所定為損壞「而不為相當之賠償」，本項把要件寫成相反。\n(C) 出租人收回自住或重新建築時：與《土地法》第 100 條第一款文字相符，本項正確。\n(D) 承租人以房屋供合於法令之使用時：《土地法》第 100 條第四款所定為以房屋供「違反法令」之使用，合於法令的使用本屬租賃契約範圍。\n【記憶點】六款背成「自住重建、違法轉租、欠租二月、違法使用、違約、毀損不賠」。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-106-1-land-tax-law-005","建築物於建造完成前，因何種原因而變更起造人名義，並取得使用執照者，應申報繳納契稅？",5,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-106-1-land-tax-law-007","依 105 年 1 月 1 日起實施的房地合一所得稅制規定，因財政部公告之調職、非自願離職或其他非自願性因素，交易持有期間在 2 年以下之房屋、土地者，其稅率為何？",7,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"house-106-1-land-tax-law-004","區段徵收之土地，領回抵價地後第一次移轉，應課徵土地增值稅時，原地價應如何認定？",4,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-106-1-land-tax-law-008","下列有關都市計畫主要計畫之擬定及核定程序規定，何者錯誤？",8,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"house-106-1-land-tax-law-003","下列何種登記免納登記費？",3,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"house-106-1-land-tax-law-009","依土地法規定，公有土地之撥用程序為何？",9,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-land-tax-law-006",114,"土地所有權移轉時，原則上權利人及義務人雙方應於訂定契約幾日內檢附契約影本及相關文件共同向主管稽徵機關申報土地移轉現值？",{"webId":56,"year":57,"stem":58,"number":14},"house-113-1-land-tax-law-006",113,"依土地徵收條例規定，有關徵收補償費，下列何者正確？",{"webId":60,"year":61,"stem":62,"number":14},"house-112-1-land-tax-law-006",112,"依土地法規定，關於共有土地之處分，下列何者正確？",{"webId":64,"year":65,"stem":66,"number":14},"house-111-1-land-tax-law-006",111,"依契稅條例之規定，以不動產為信託財產時，在信託關係人間移轉所有權時，何種情形須課徵契稅？",{"webId":68,"year":69,"stem":70,"number":14},"house-110-1-land-tax-law-006",110,"依土地法之規定，遇有荒歉，直轄市或縣（市）政府得按照當地當年收穫實況為減租或免租之決定。但應經何機關同意？",1786689133087]