[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-110-1-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-110-1-土地法與土地相關稅法概要-012","house-110-1-land-tax-law-012",110,1,12,"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？",{"A":17,"B":18,"C":19,"D":20},"5年","10 年","15 年","20 年","C",null,"本題考點：《土地徵收條例》的徵收補償費保管專戶，未領取的補償費經過多久歸屬國庫。\n【正解理由】依《土地徵收條例》第 26 條第一項，直轄市或縣（市）主管機關應於國庫設立土地徵收補償費保管專戶，保管因受領遲延、拒絕受領或不能受領之補償費，並應於應發給補償費之期限屆滿次日起三個月內存入專戶保管，並通知應受補償人；「自通知送達發生效力之日起，逾十五年未領取之補償費，歸屬國庫」。起算點是通知送達發生效力之日，期間是十五年，故選 C。\n【逐項排除】\n(A) 五年不是本條所定期間；《土地徵收條例》第 9 條第一項第三款的五年，講的是依原徵收計畫開始使用後未滿五年即不繼續使用，屬另一件事。\n(B) 十年不合本條；《土地法》第 73-1 條第四項雖有「逾十年無繼承人申請提領該價款者，歸屬國庫」，那是未辦繼承登記土地標售價款的規定。\n(C) 十五年與《土地徵收條例》第 26 條第一項的文字相符，為正確答案。\n(D) 二十年是《土地徵收條例》第 9 條第一項原土地所有權人申請收回其土地的期間，與補償費歸屬國庫無關。\n【記憶點】專戶記「三個月存入、十五年歸公」；二十年那個數字留給收回權。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-110-1-land-tax-law-011","下列有關平均地權條例對以經營土地買賣，違背土地法律，從事土地壟斷、投機者處罰規定之敘述，何者正確？",11,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-110-1-land-tax-law-013","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？",13,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"house-110-1-land-tax-law-010","依平均地權條例規定，預售屋買受人將已付定金，確立買賣標的物及價金等事項之書面契據，轉售予第三人時，由直轄市、縣（市）主管機關按戶（棟）處罰新臺幣多少元？",10,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-110-1-land-tax-law-014","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？",14,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"house-110-1-land-tax-law-009","有關平均地權條例對違反申報登錄之規定中，直轄市、縣（市）主管機關應先令其限期改正，屆期未改正者，處新臺幣六千元以上三萬元以下罰鍰，並令其限期改正；屆期未改正者，按次處罰的情形係指下列何種狀況？",9,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"house-110-1-land-tax-law-015","土地權利關係人依都市計畫法第 24 條規定自行擬定或變更細部計畫時，主管機關得要求土地權利關係人提供或捐贈都市計畫變更範圍內之那些回饋項目予當地直轄市、縣（市）政府或鄉、鎮、縣轄市公所？①公共設施用地 ②可建築土地 ③樓地板面積 ④一定金額",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-109-1-land-tax-law-012",109,"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？",1786689132216]