[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-108-1-land-tax-law-020":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-020","house-108-1-land-tax-law-020",108,1,20,"非都市土地申請開發達一定規模者，應辦理土地使用分區變更，下列何項敘述錯誤？",{"A":17,"B":18,"C":19,"D":20},"申請開發社區之計畫達五十戶或土地面積在一公頃以上，應變更為鄉村區","申請開發為工業使用之土地面積達十公頃以上，應變更為工業區","申請開發遊憩設施之土地面積達五公頃以上，應變更為特定專用區","申請開發高爾夫球場之土地面積達五公頃以上，應變更為特定專用區","D",null,"本題考點：《非都市土地使用管制規則》第 11 條各款應辦理土地使用分區變更的規模門檻。\n【正解理由】《非都市土地使用管制規則》第 11 條第一項第五款規定「申請開發高爾夫球場之土地面積達十公頃以上，應變更為特定專用區」。D 項把門檻寫成五公頃，與該款所定十公頃不符，故選 D。\n【逐項排除】\n(A) 正確。《非都市土地使用管制規則》第 11 條第一項第一款規定，申請開發社區之計畫達五十戶或土地面積在一公頃以上，應變更為鄉村區。\n(B) 正確。《非都市土地使用管制規則》第 11 條第一項第二款規定，申請開發為工業使用之土地面積達十公頃以上，或依產業創新條例申請開發為工業使用之土地面積達五公頃以上，應變更為工業區。\n(C) 正確。《非都市土地使用管制規則》第 11 條第一項第三款規定，申請開發遊憩設施之土地面積達五公頃以上，應變更為特定專用區。\n(D) 錯誤，為本題所選。高爾夫球場的門檻是十公頃，不是五公頃。\n【記憶點】遊憩五公頃、高爾夫球場十公頃；社區五十戶或一公頃，工業十公頃、依產業創新條例為五公頃。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-108-1-land-tax-law-019","依法得分割之共有土地或建築改良物，共有人不能自行協議分割者，任何共有人得申請該管直轄市、縣（市）地政機關調處，不服調處者，應於接到調處通知後幾日內向司法機關訴請處理？",19,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-108-1-land-tax-law-021","關於繼承登記，下列何項敘述錯誤？",21,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"house-108-1-land-tax-law-018","下列土地何者屬於土地法第四條所稱的公有土地？",18,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-108-1-land-tax-law-022","土地所有權辦理買賣移轉登記時，申報土地移轉現值之審核標準，下列何項敘述錯誤？",22,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"house-108-1-land-tax-law-017","已公告徵收之土地，需用土地人應切實按核准計畫及所定期限使用。在未依徵收計畫完成使用前，需用土地人應每年檢討其興辦事業計畫，並由其上級事業主管機關列管。有下列那種情形，應辦理撤銷徵收？",17,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"house-108-1-land-tax-law-023","區段徵收土地時，地價補償得經土地所有權人申請，以徵收後可供建築之抵價地折算抵付，而抵價地總面積，以徵收總面積百分之五十為原則，如因情況特殊，經上級主管機關核准者，不在此限，但不得少於百分之四十；惟曾經農地重劃者，該重劃地區部分之抵價地不得少於多少？",23,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-land-tax-law-020",114,"有關自辦土地重劃，依相關法規之規定，下列敘述何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"house-113-1-land-tax-law-020",113,"依契稅條例規定，有關申報契稅之起算日期，下列何者正確？",{"webId":60,"year":61,"stem":62,"number":14},"house-112-1-land-tax-law-020",112,"依土地法之規定，有關土地登記之損害賠償，下列何者錯誤？",{"webId":64,"year":65,"stem":66,"number":14},"house-111-1-land-tax-law-020",111,"聲請為土地權利變更登記之案件，在登記尚未完畢前，登記機關接獲法院為何種囑託登記時，應即改辦之？",{"webId":68,"year":69,"stem":70,"number":14},"house-110-1-land-tax-law-020",110,"依土地稅法免徵土地增值稅之土地，主管稽徵機關依相關規定核定其移轉現值並發給免稅證明，以憑辦理土地所有權移轉登記，下列有關移轉現值核定之敘述何者正確？",1786689132750]