[{"data":1,"prerenderedAt":55},["ShallowReactive",2],{"q-house-106-1-land-tax-law-030":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-030","house-106-1-land-tax-law-030",106,1,30,"依土地法第 103 條規定，租用建築房屋之基地，非因下列何種情形，出租人不得收回？",{"A":17,"B":18,"C":19,"D":20},"出租人收回自住或重新建築時","承租人違反租賃契約時","承租人積欠租金額，除擔保金抵償外，達 2 個月以上時","承租人損壞出租人之房屋或附著財物，而不為相當之賠償時","B",null,"本題考點：《土地法》第 103 條租用建築房屋之基地，出租人得收回基地的五款法定事由，以及它與房屋租賃收回事由的分辨。\n【正解理由】《土地法》第 103 條規定，租用建築房屋之基地，非因左列情形之一，出租人不得收回：一、契約年限屆滿時。二、承租人以基地供違反法令之使用時。三、承租人轉租基地於他人時。四、承租人積欠租金額，除以擔保現金抵償外，達二年以上時。五、承租人違反租賃契約時。四個選項中，只有「承租人違反租賃契約時」列在該條第五款，故選 B。\n【逐項排除】\n(A) 「出租人收回自住或重新建築時」列於《土地法》第 100 條第一款，是房屋租賃的收回事由，基地租賃並未列此款。\n(B) 正是《土地法》第 103 條第五款，承租人違反租賃契約時，出租人得收回基地。\n(C) 積欠租金的門檻不同。《土地法》第 103 條第四款為除以擔保現金抵償外達二年以上，本項所寫的 2 個月見於《土地法》第 100 條第三款的房屋租賃。\n(D) 「承租人損壞出租人之房屋或附著財物，而不為相當之賠償時」列於《土地法》第 100 條第六款，屬房屋租賃事由。\n【記憶點】基地租賃看《土地法》第 103 條的五款，欠租門檻是二年；房屋租賃看同法第 100 條的六款，欠租門檻是二個月。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-106-1-land-tax-law-029","下列有關逾期未辦繼承登記土地之處理程序，何者正確？",29,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-106-1-land-tax-law-031","關於房地交易課徵所得稅之稅率規定，下列敘述何者錯誤？",31,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"house-106-1-land-tax-law-028","重新實施地籍測量時，已依法設立界標之土地所有權人，於重測結果公告後認為測量結果有錯誤者，應如何辦理？",28,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-106-1-land-tax-law-032","依契稅條例之規定，契稅之課稅基礎是？",32,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"house-106-1-land-tax-law-027","依都市計畫法第 22 條規定，下列何者非細部計畫應以細部計畫書及細部計畫圖應表明之事項？",27,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"house-106-1-land-tax-law-033","土地所有權人曾使用自用住宅用地優惠稅率後，再出售其自用住宅用地，符合下列何項規定，為不受一次優惠稅率限制條件之一：",33,[51],{"webId":52,"year":53,"stem":54,"number":14},"house-105-1-land-tax-law-030",105,"都市計畫法所定義的都市計畫事業，下列何者不包括在內？",1786689133494]