[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-109-1-land-tax-law-013":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-013","house-109-1-land-tax-law-013",109,1,13,"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？",{"A":17,"B":18,"C":19,"D":20},"耕地出租人依規定終止租約收回耕地時，應補償承租人為改良土地所支付之費用及已收穫之農作改良物","耕地出租人依規定終止租約，實際收回耕地屆滿二年後，不依照使用計畫建築使用者，直轄市或縣（市）政府得照價收買之","耕地出租人依規定終止租約收回耕地時，承租人得向出租人請求按公告當期該土地之公告土地現值三分之一之補償","出租耕地經依法編為建築用地者，出租人為收回自行建築或出售作為建築使用時，得終止租約","D",null,"本題考點：《平均地權條例》第 76 條的出租耕地終止租約事由，以及同條例第 77 條的補償標準。\n【正解理由】依《平均地權條例》第 76 條第一項，「出租耕地經依法編為建築用地者，出租人為收回自行建築或出售作為建築使用時，得終止租約」。本選項與該項逐字相符，故選 D。\n【逐項排除】\n(A) 敘述錯誤。《平均地權條例》第 77 條第一項應補償的是承租人為改良土地所支付之費用及「尚未收穫」之農作改良物；已收穫的農作改良物已歸承租人取得，不在補償之列。\n(B) 敘述錯誤。《平均地權條例》第 76 條第二項為「實際收回耕地屆滿一年後，不依照使用計畫建築使用者」，直轄市或縣（市）政府得照價收買之，期間是一年而非二年。\n(C) 敘述錯誤。《平均地權條例》第 77 條第一項的補償額，是就申請終止租約當期之公告土地現值預計土地增值稅，再按該公告土地現值減除預計土地增值稅後餘額的三分之一計算，並非公告土地現值直接取三分之一。\n(D) 敘述正確。理由如上，該項是出租人得終止租約的法定事由。\n【記憶點】編為建築用地才能終止租約，補償要先扣預計土地增值稅再取三分之一，收回後一年不建照價收買。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-109-1-land-tax-law-012","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？",12,{"webId":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"house-109-1-land-tax-law-016","甲有 A 屋，與乙簽訂買賣契約但尚未為移轉登記，乙對甲的 A 屋移轉請求權申請預告登記。下列敘述何者最正確？",16,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-land-tax-law-013",114,"依土地法規定，有關優先購買權之敘述，下列何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"house-113-1-land-tax-law-013",113,"都市計畫地區範圍內，應視實際情況，分別設置公共設施用地，其設置標準之規定，下列何者正確？",{"webId":60,"year":61,"stem":62,"number":14},"house-112-1-land-tax-law-013",112,"依土地徵收條例規定，因受領遲延、拒絕受領或不能受領之補償費，下列何者正確？",{"webId":64,"year":65,"stem":66,"number":14},"house-111-1-land-tax-law-013",111,"依土地法第 34 條之 1 規定，共有土地之處分、變更，下列何比例之同意，方得行之？",{"webId":68,"year":69,"stem":70,"number":14},"house-110-1-land-tax-law-013",110,"依土地徵收條例規定，建築改良物之補償費，按徵收當時該建築改良物之下列何種價格估定之？",1786689132438]