[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-109-1-land-tax-law-014":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-014","house-109-1-land-tax-law-014",109,1,14,"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？",{"A":17,"B":18,"C":19,"D":20},"承租人乙因疾病、意外產生有長期住院療養之需要時","承租人乙積欠租金額，以擔保金抵償之後，尚有 1 個月租金未繳時","承租人乙違反民法第 443 條第 1 項規定，將該屋轉租給他高中同學時","承租人乙因為工作調動，無法繼續居住時","C",null,"本題考點：《土地法》第 100 條列舉的出租人收回房屋事由。\n【正解理由】依《土地法》第 100 條，出租人非因該條所列情形之一，不得收回房屋，其第二款為「承租人違反民法第四百四十三條第一項之規定轉租於他人時」。乙將承租的房屋轉租給高中同學，正落入《土地法》第 100 條第二款所定的收回事由，故選 C。\n【逐項排除】\n(A) 不得收回。承租人因疾病、意外而有長期住院療養需要，不在《土地法》第 100 條所列六款事由之內。\n(B) 不得收回。《土地法》第 100 條第三款要求承租人積欠租金額，除擔保金抵償外，達二個月以上；本選項抵償後僅尚欠一個月租金，未達該款門檻。\n(C) 得收回。理由如上，違法轉租為《土地法》第 100 條第二款所定事由。\n(D) 不得收回。承租人因工作調動無法繼續居住，屬承租人自身的居住需求變動，並非《土地法》第 100 條所列的收回事由。\n【記憶點】收回房屋六款：自住重建、違法轉租、欠租二月、違法使用、違反契約、毀損不賠。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"house-109-1-land-tax-law-017","依土地法規定，下列何種土地不得移轉、設定負擔或租賃於外國人？",17,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-land-tax-law-014",114,"在不動產贈與的情形下，有關契稅稅率，下列何者為是？",{"webId":56,"year":57,"stem":58,"number":14},"house-113-1-land-tax-law-014",113,"依都市計畫法規定，下列有關公共設施保留地之使用管制規定，何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"house-112-1-land-tax-law-014",112,"已公告徵收之土地，依徵收計畫開始使用前，興辦之事業改變時，依土地徵收條例之規定，下列何者正確？",{"webId":64,"year":65,"stem":66,"number":14},"house-111-1-land-tax-law-014",111,"依土地法第 17 條規定，下列何項土地得租賃於外國人？",{"webId":68,"year":69,"stem":70,"number":14},"house-110-1-land-tax-law-014",110,"依土地法規定，未辦理繼承登記之土地經列冊管理達多久後，逾期仍未聲請登記者，該土地應如何處理？",1786689132451]