[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-109-1-land-tax-law-017":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-017","house-109-1-land-tax-law-017",109,1,17,"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？",{"A":17,"B":18,"C":19,"D":20},"農地","墳場用地","礦地","學校用地","C",null,"本題考點：《土地法》第 17 條所列不得移轉、設定負擔或租賃於外國人的土地種類。\n【正解理由】依《土地法》第 17 條第一項，不得移轉、設定負擔或租賃於外國人的土地共七款：林地、漁地、狩獵地、鹽地、礦地、水源地、要塞軍備區域及領域邊境之土地。礦地列於該項第五款，故選 C。\n【逐項排除】\n(A) 不屬之。農地並未列入《土地法》第 17 條第一項所定七款土地。\n(B) 不屬之。墳場不在《土地法》第 17 條第一項的禁止之列，且《土地法》第 19 條第一項第七款明定墳場屬外國人為自用、投資或公益目的得取得的土地用途之一。\n(C) 屬之。礦地為《土地法》第 17 條第一項第五款所列土地，不得移轉、設定負擔或租賃於外國人。\n(D) 不屬之。學校用地不在禁止之列，《土地法》第 19 條第一項第五款並將外僑子弟學校列為外國人得取得土地的用途。\n【記憶點】禁止外國人取得七款：林、漁、獵、鹽、礦、水源、要塞邊境。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"year":12,"session":13},"house-109-1-land-tax-law-018","依契稅條例規定，買賣契稅，應由下列何者申報納稅？",18,{"webId":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"year":12,"session":13},"house-109-1-land-tax-law-019","依房屋稅條例規定，房屋為信託財產者，於信託關係存續中，下列何者為房屋稅之納稅義務人？",19,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"house-109-1-land-tax-law-020","依土地徵收條例第 25 條規定，被徵收之土地，所有權人死亡未辦竣繼承登記，其徵收補償費如何處理？",20,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-land-tax-law-017",114,"依土地稅法規定，納稅義務人藉變更、隱匿地目等則或於適用特別稅率、減免地價稅或田賦之原因、事實消滅時，未向主管稽徵機關申報者，應依規定辦理，下列敘述何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"house-113-1-land-tax-law-017",113,"甲乙丙丁戊共有 A 地，持分各五分之一。甲乙丙三人擬依土地法第 34 條之 1 規定，將 A 地出售予戊，下列敘述何者正確？",{"webId":60,"year":61,"stem":62,"number":14},"house-112-1-land-tax-law-017",112,"依土地法之規定，外國人為供自用、投資或公益之目的使用，得取得所需之土地，其面積及所在地點，應受該管直轄市或縣（市）政府依法所定之限制，下列何種用途不屬之？",{"webId":64,"year":65,"stem":66,"number":14},"house-111-1-land-tax-law-017",111,"依土地徵收條例規定，區段徵收範圍內土地，經規劃整理後，有關其處理方式，下列敘述何者錯誤？",{"webId":68,"year":69,"stem":70,"number":14},"house-110-1-land-tax-law-017",110,"非都市土地經劃定使用分區並編定使用地類別，應依其容許使用之項目及許可使用細目使用。但中央目的事業主管機關認定為重大建設計畫所需之臨時性設施，經徵得使用地之中央主管機關及有關機關同意後，得核准為臨時使用。中央目的事業主管機關於核准時，應函請直轄市或縣（市）政府將臨時使用用途及期限等資料，依相關規定程序登錄於何處？",1786689132481]