[{"data":1,"prerenderedAt":70},["ShallowReactive",2],{"q-house-108-1-land-tax-law-004":3},{"subject":4,"subjectSlug":5,"subjectKicker":6,"subjectShort":7,"subjectMcqNote":8,"question":9,"related":25,"sameNumber":49,"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-108-1-土地法與土地相關稅法概要-004","house-108-1-land-tax-law-004",108,1,4,"下列有關土地徵收條例的優先購買權敘述，何者正確？",{"A":17,"B":18,"C":19,"D":20},"行使主體係被徵收之原土地所有權人或其繼承人","行使原因須被徵收土地經依徵收計畫使用後，依法變更原使用目的而讓售","行使條件須與讓售條件相同，且應公告三個月","行使期間須於讓售決定後十日內表示優先購買","A",null,"本題考點：土地徵收條例所定原土地所有權人優先購買權的主體、原因、條件與期間四個要件。\n【正解理由】《土地徵收條例》第 59 條第一項規定「私有土地經依徵收計畫使用後，依法變更原使用目的，土地管理機關標售該土地時，應公告一個月，被徵收之原土地所有權人或其繼承人有依同樣條件優先購買權。但優先購買權人未於決標後十日內表示優先購買者，其優先購買權視為放棄」。權利主體逐字寫成被徵收之原土地所有權人或其繼承人，故選 A。\n【逐項排除】\n(A) 行使主體與《土地徵收條例》第 59 條第一項所定「被徵收之原土地所有權人或其繼承人」相符，繼承人亦得承受該權利。\n(B) 《土地徵收條例》第 59 條第一項所定的處分態樣是土地管理機關「標售」該土地，本項寫成讓售，與條文的處分方式不符。\n(C) 《土地徵收條例》第 59 條第一項所定公告期間為一個月，本項寫成三個月，期間不符；條件面則為「依同樣條件」優先購買。\n(D) 《土地徵收條例》第 59 條第一項但書的十日期間，起算點是「決標後」，本項寫成讓售決定後十日內，起算事由錯置。\n【記憶點】原所有權人或其繼承人、標售、公告一個月、決標後十日——《土地徵收條例》第 59 條四個要件一組背。",true,[26,30,34,38,42,45],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-108-1-land-tax-law-003","平均地權條例規定照價收買後之土地，其權屬應為？",3,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-108-1-land-tax-law-005","下列有關基地房屋之優先購買權敘述，何者正確？",5,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"house-108-1-land-tax-law-002","因登記錯誤遺漏或虛偽致受有損害者，由該地政機關負損害賠償責任，此項損害賠償之請求，如經該地政機關拒絕，受損害人得採取下列何種處理方式？",2,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-108-1-land-tax-law-006","下列有關土地所有權移轉或設定典權，申報移轉現值之審核標準，係以何時之當期公告土地現值為準？",6,{"webId":43,"stem":44,"number":13,"year":12,"session":13},"house-108-1-land-tax-law-001","私有土地所有權之移轉、設定負擔或租賃，如有妨害基本國策者，中央地政機關得報請下列何機關制止之？",{"webId":46,"stem":47,"number":48,"year":12,"session":13},"house-108-1-land-tax-law-007","下列有關平均地權條例及土地稅法中有關累進課地價稅之敘述，何者正確？",7,[50,54,58,62,66],{"webId":51,"year":52,"stem":53,"number":14},"house-114-1-land-tax-law-004",114,"依土地稅法之規定，一般地價稅的基本稅率為多少？",{"webId":55,"year":56,"stem":57,"number":14},"house-113-1-land-tax-law-004",113,"依都市計畫法規定，有關主要計畫之核定，下列何者正確？",{"webId":59,"year":60,"stem":61,"number":14},"house-112-1-land-tax-law-004",112,"土地所有權經法院判決移轉登記者，土地增值稅申報移轉現值之審核標準，下列何者正確？",{"webId":63,"year":64,"stem":65,"number":14},"house-111-1-land-tax-law-004",111,"依房屋稅條例之規定，下列有關房屋稅納稅義務人之敘述，何者錯誤？",{"webId":67,"year":68,"stem":69,"number":14},"house-110-1-land-tax-law-004",110,"依土地法規定，聲請為土地權利變更登記，應繳納登記費，下列敘述何者正確？",1786689132600]