[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-107-1-land-tax-law-015":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-107-1-土地法與土地相關稅法概要-015","house-107-1-land-tax-law-015",107,1,15,"實施區段徵收時，申請發給抵價地者，對其被徵收土地之權利義務，於何時終止？",{"A":17,"B":18,"C":19,"D":20},"向直轄市或縣（市）主管機關申請發給抵價地時","接到直轄市或縣（市）主管機關核定發給抵價地通知時","直轄市或縣（市）主管機關將抵價地登記為申請人所有時","直轄市或縣（市）主管機關將抵價地點交申請人接管時","B",null,"本題考點：區段徵收中申請發給抵價地者，其被徵收土地之權利義務究竟在哪一個時點終止。\n【正解理由】依《土地徵收條例》第 40 條第三項，「申請發給抵價地者，對其土地之權利義務，於接到該管直轄市或縣（市）主管機關核定發給抵價地通知時終止」，時點繫於接到核定發給抵價地的通知，而非申請時或事後的登記、接管。對照《土地徵收條例》第 21 條第一項，領現金補償者是於應受之補償費發給完竣時終止，兩種給付方式各有各的終止點，故選 B。\n【逐項排除】\n(A) 申請只是《土地徵收條例》第 40 條第一項的起點，主管機關收受申請後應即審查，並將審查結果以書面通知申請人，權利義務不因提出申請而終止。\n(B) 正確，依據見上。\n(C) 抵價地登記為申請人所有，屬《土地徵收條例》第 40 條第六項規劃分配後囑託該管登記機關逕行辦理的後續程序，發生在終止之後。\n(D) 定期到場接管同為《土地徵收條例》第 40 條第六項的末段程序，且未按指定期限接管者視為已接管，可見接管與否不影響權利義務的終止時點。\n【記憶點】領現金看補償費發給完竣，領抵價地看接到核定通知。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-107-1-land-tax-law-014","依土地徵收條例規定，徵收土地之殘餘部分面積過小或形勢不整，致不能為相當之使用者，所有權人得向何機關申請一併徵收？",14,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-107-1-land-tax-law-016","區域計畫法有關非都市土地許可開發之規定，下列敘述，何者錯誤？",16,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"house-107-1-land-tax-law-013","依土地徵收條例有關徵用之規定，下列敘述，何者正確？",13,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-107-1-land-tax-law-017","依非都市土地使用管制規則規定，山坡地範圍內之土地，在未編定使用地類別前，適用林業用地之管制，下列何者不包含在內？",17,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"house-107-1-land-tax-law-012","依土地徵收條例規定，關於特定農業區農牧用地之徵收，下列何者錯誤？",12,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"house-107-1-land-tax-law-018","下列土地他項權利，何者為土地法所創設？",18,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-land-tax-law-015",114,"依房屋稅條例規定，對於私有房屋免徵房屋稅，下列何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"house-113-1-land-tax-law-015",113,"依土地法規定，下列有關建築基地出賣時行使優先購買權之敘述，何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"house-112-1-land-tax-law-015",112,"依土地登記規則之規定，於何種情形下登記機關應以書面敘明理由或法令依據，通知申請人於接到通知書之日起十五日內補正，下列何者錯誤？",{"webId":64,"year":65,"stem":66,"number":14},"house-111-1-land-tax-law-015",111,"依土地法規定，私有土地所有權之移轉或租賃，妨害基本國策者，下列何者得報請行政院制止之？",{"webId":68,"year":69,"stem":70,"number":14},"house-110-1-land-tax-law-015",110,"土地權利關係人依都市計畫法第 24 條規定自行擬定或變更細部計畫時，主管機關得要求土地權利關係人提供或捐贈都市計畫變更範圍內之那些回饋項目予當地直轄市、縣（市）政府或鄉、鎮、縣轄市公所？①公共設施用地 ②可建築土地 ③樓地板面積 ④一定金額",1786689132929]