[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-111-1-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-111-1-土地法與土地相關稅法概要-013","house-111-1-land-tax-law-013",111,1,13,"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？",{"A":17,"B":18,"C":19,"D":20},"共有人三分之一及其應有部分合計過二分之一之同意","共有人二分之一及其應有部分合計過三分之一之同意","共有人合計逾三分之二之同意","應有部分合計逾三分之二之同意","D",null,"本題考點：《土地法》第 34-1 條共有土地處分、變更的多數決門檻，以及「人數不予計算」的但書如何運作。\n【正解理由】依《土地法》第 34-1 條第一項，共有土地或建築改良物之處分、變更及設定地上權、農育權、不動產役權或典權，「應以共有人過半數及其應有部分合計過半數之同意行之。但其應有部分合計逾三分之二者，其人數不予計算」。因此同意者的應有部分合計只要逾三分之二，即可不問人數而為處分，故選 D。\n【逐項排除】\n(A) 錯誤。人數門檻是共有人過半數而非三分之一，且人數與應有部分兩個過半必須同時具備。\n(B) 錯誤。條文並無「應有部分合計過三分之一」的門檻，人數門檻也不是二分之一以下即可。\n(C) 錯誤。條文中「逾三分之二」計算的是應有部分的合計，不是共有人的人數。\n(D) 正確。應有部分合計逾三分之二時，依但書其人數不予計算，單以應有部分即足以處分、變更。\n【記憶點】原則「人數與應有部分雙過半」，應有部分逾三分之二則人數不算。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-111-1-land-tax-law-012","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？",12,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-111-1-land-tax-law-014","依土地法第 17 條規定，下列何項土地得租賃於外國人？",14,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"house-111-1-land-tax-law-011","依土地徵收條例之規定，下列敘述何者正確？",11,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-111-1-land-tax-law-015","依土地法規定，私有土地所有權之移轉或租賃，妨害基本國策者，下列何者得報請行政院制止之？",15,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"house-111-1-land-tax-law-010","下列何類徵收事業之需用土地人在補償費未發給完竣前，或未核定發給抵價地前，因公共安全急需，得先進入被徵收土地內工作？",10,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"house-111-1-land-tax-law-016","依土地法規定，租用建築房屋之基地，發生下列何種情形時，出租人不得收回？",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-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？",{"webId":68,"year":69,"stem":70,"number":14},"house-109-1-land-tax-law-013",109,"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？",1786689132001]