[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-108-1-land-tax-law-005":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-108-1-土地法與土地相關稅法概要-005","house-108-1-land-tax-law-005",108,1,5,"下列有關基地房屋之優先購買權敘述，何者正確？",{"A":17,"B":18,"C":19,"D":20},"基地出賣時，抵押權人有依同樣條件優先購買之權","房屋出賣時，抵押權人有依同樣條件優先購買之權","優先購買權人，於接到出賣通知後一個月內不表示者，其優先權視為放棄","出賣人未通知優先購買權人而與第三人訂立買賣契約者，其契約不得對抗優先購買權人","D",null,"本題考點：土地法所定基地與房屋出賣時的優先購買權人、行使期間，以及出賣人未通知的法律效果。\n【正解理由】《土地法》第 104 條第二項後段規定「出賣人未通知優先購買權人而與第三人訂立買賣契約者，其契約不得對抗優先購買權人」。此項優先購買權帶有對抗第三人的效力，出賣人若跳過通知逕與第三人成立買賣，該契約對優先購買權人不生對抗效果，故選 D。\n【逐項排除】\n(A) 《土地法》第 104 條第一項前段所定基地出賣時的優先購買權人是地上權人、典權人或承租人，抵押權人不在其列。\n(B) 《土地法》第 104 條第一項後段所定房屋出賣時的優先購買權人是基地所有權人，同樣不是抵押權人。\n(C) 《土地法》第 104 條第二項前段的期間是「於接到出賣通知後十日內不表示者，其優先權視為放棄」，本項寫成一個月，期間不符。\n(D) 與《土地法》第 104 條第二項後段逐字相符；出賣人未通知，優先購買權人的十日期間根本無從起算，該買賣契約自不得對抗優先購買權人。\n【記憶點】基地賣看地上權人、典權人、承租人，房屋賣看基地所有權人；十日不表示視為放棄，未通知則契約不得對抗。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-108-1-land-tax-law-004","下列有關土地徵收條例的優先購買權敘述，何者正確？",4,{"webId":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"house-108-1-land-tax-law-008","預告登記，對於因下列何種法律行為或事實而為之新登記，無排除之效力？",8,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-land-tax-law-005",114,"下列關於房屋稅納稅義務人的認定，何者錯誤？",{"webId":56,"year":57,"stem":58,"number":14},"house-113-1-land-tax-law-005",113,"依土地徵收條例規定，有關徵收之撤銷或廢止之敘述，下列何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"house-112-1-land-tax-law-005",112,"依土地稅法規定，地價稅之稅率，下列何者錯誤？",{"webId":64,"year":65,"stem":66,"number":14},"house-111-1-land-tax-law-005",111,"依契稅條例之規定，下列敘述何者錯誤？",{"webId":68,"year":69,"stem":70,"number":14},"house-110-1-land-tax-law-005",110,"依土地法規定，房屋租用相關規定，下列何者錯誤？",1786689132611]