[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-109-1-land-tax-law-012":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-109-1-土地法與土地相關稅法概要-012","house-109-1-land-tax-law-012",109,1,12,"有關徵收補償，依土地徵收條例相關規定，下列敘述何者正確？",{"A":17,"B":18,"C":19,"D":20},"農作改良物之補償費，於農作改良物被徵收時與其孳息成熟時期相距在 1 年以內者，按成熟時之孳息估定之","徵收當期市價指徵收公告期滿次日起算第十日經地價評議委員會評定之當期市價","建築改良物之補償費，按起造當時該建築改良物之重建價格估定之","被徵收土地在都市計畫區內之公共設施保留地，應按毗鄰公共設施保留地之平均市價補償其地價","A",null,"本題考點：《土地徵收條例》第 30 條的地價補償基準，以及同條例第 31 條的改良物補償估定方式。\n【正解理由】依《土地徵收條例》第 31 條第二項，「農作改良物之補償費，於農作改良物被徵收時與其孳息成熟時期相距在一年以內者，按成熟時之孳息估定之；其逾一年者，按其種植及培育費用，並參酌現值估定之」。本選項所述與該項前段一致，故選 A。\n【逐項排除】\n(A) 敘述正確。相距一年以內者按成熟時之孳息估定，逾一年者才改按種植及培育費用並參酌現值估定。\n(B) 敘述錯誤。《土地徵收條例》第 30 條第二項規定市價由直轄市、縣（市）主管機關提交地價評議委員會評定，同條第四項則將查估市價的程序、方法及應遵行事項授權中央主管機關以辦法定之，該條並未以「公告期滿次日起算第十日」作為評定基準。\n(C) 敘述錯誤。《土地徵收條例》第 31 條第一項為「建築改良物之補償費，按徵收當時該建築改良物之重建價格估定之」，本選項把估價時點改成起造當時。\n(D) 敘述錯誤。《土地徵收條例》第 30 條第一項為「應按毗鄰非公共設施保留地之平均市價補償其地價」，本選項漏掉「非」字，比價對象正好相反。\n【記憶點】地價按徵收當期市價、建物按徵收當時重建價格、農作物一年內按成熟孳息。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-109-1-land-tax-law-011","關於原土地所有權人申請已徵收土地之收回權，依土地徵收條例規定，下列敘述何者錯誤？",11,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-109-1-land-tax-law-013","關於耕地終止租約與補償，依平均地權條例規定，下列敘述何者正確？",13,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"house-109-1-land-tax-law-010","依平均地權條例之規定，土地所有權移轉或設定典權時，權利人及義務人應於訂定契約之日起幾日內，檢同契約及有關文件，共同申請土地所有權移轉或設定典權登記，並共同申報其土地移轉現值？",10,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-109-1-land-tax-law-014","甲有 A 屋一棟，出租給乙居住使用。依土地法第 100 條之規定，出租人因下列何項情形，得收回房屋？",14,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"house-109-1-land-tax-law-009","都市計畫法有關公共設施保留地之規定，下列敘述何者正確？",9,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"house-109-1-land-tax-law-015","土地或建築改良物，自繼承開始之日起逾 1 年未辦理繼承登記者，依土地法之規定，其處理程序何者正確？",15,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-land-tax-law-012",114,"對於土地權利之規定，我國係採「物權法定主義」，土地所有權以外之其他不動產物權，謂之他項權利，下列何者屬之？",{"webId":56,"year":57,"stem":58,"number":14},"house-113-1-land-tax-law-012",113,"依土地法規定，關於地權及地權限制，下列何者正確？",{"webId":60,"year":61,"stem":62,"number":14},"house-112-1-land-tax-law-012",112,"以下關於契稅之敘述，何者正確？",{"webId":64,"year":65,"stem":66,"number":14},"house-111-1-land-tax-law-012",111,"都市計畫地區於訂定分區發展優先次序後，第一期發展地區應於主要計畫發布實施後，多久期限完成細部計畫？並於細部計畫發布後，多久期限完成公共設施建設？",{"webId":68,"year":69,"stem":70,"number":14},"house-110-1-land-tax-law-012",110,"拒絕受領之徵收補償費，依土地徵收條例規定存入專戶保管，並通知應受補償人。自通知送達發生效力之日起，最長逾幾年未領取之補償費，歸屬國庫？",1786689132430]