[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-112-1-land-tax-law-016":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-112-1-土地法與土地相關稅法概要-016","house-112-1-land-tax-law-016",112,1,16,"我國物權係採法定主義，於土地所有權以外之其他不動產物權，謂之他項權利，依民法及土地法之規定，下列何者非屬物權？",{"A":17,"B":18,"C":19,"D":20},"抵押權","農育權","耕作權","租賃權","D",null,"本題考點：物權法定主義下他項權利的範圍，以及租賃權究竟是物權還是債權。\n【正解理由】《土地法》第 11 條規定「土地所有權以外設定他項權利之種類，依民法之規定」，他項權利的類型必須由法律定之，而《民法》物權編所定的不動產物權並不包含租賃權；租賃是《民法》債編的契約，承租人取得的是請求出租人交付並容忍使用收益的債權。《土地法》第 34-1 條第一項在列舉共有物得為設定的他項權利時，也只列地上權、農育權、不動產役權或典權，未及於租賃權。故選 D。\n【逐項排除】\n(A) 抵押權是《民法》物權編所定的擔保物權，登記後為土地登記簿上的他項權利，屬物權。\n(B) 農育權是《民法》物權編所定的用益物權，《土地法》第 34-1 條第一項亦明文列為得設定之他項權利，屬物權。\n(C) 耕作權有《土地法》第 133 條第一項為據，承墾人自墾竣之日起無償取得所領墾地之耕作權，應即依法向該管直轄市或縣（市）地政機關聲請為耕作權之登記，繼續耕作滿十年者無償取得土地所有權，係法律直接賦予並須登記的土地權利，屬物權。\n(D) 租賃權由租賃契約而生，是特定人間的債權關係，不因訂約或交付而成為他項權利。\n【記憶點】抵押、農育、耕作都靠登記而生的物權，租賃只是債權契約。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-112-1-land-tax-law-015","依土地登記規則之規定，於何種情形下登記機關應以書面敘明理由或法令依據，通知申請人於接到通知書之日起十五日內補正，下列何者錯誤？",15,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-112-1-land-tax-law-017","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？",17,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"house-112-1-land-tax-law-014","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？",14,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-112-1-land-tax-law-018","依土地法第三十四條之一執行要點規定，有關共有人權利之行使，下列何者錯誤？",18,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"house-112-1-land-tax-law-013","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？",13,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"house-112-1-land-tax-law-019","依土地法規定，有關地籍測量之相關規定，下列何者錯誤？",19,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-land-tax-law-016",114,"依契稅條例規定，有關納稅義務人繳納契稅期限及罰則之規定，下列敘述何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"house-113-1-land-tax-law-016",113,"依土地法規定，下列有關逾期未辦繼承登記案件應由地政機關書面通知繼承人之情形，何者正確？",{"webId":60,"year":61,"stem":62,"number":14},"house-111-1-land-tax-law-016",111,"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？",{"webId":64,"year":65,"stem":66,"number":14},"house-110-1-land-tax-law-016",110,"私有公共設施保留地得申請與公有非公用土地辦理交換，依都市計畫法之規定，不受下列那些法規相關規定之限制？①土地法 ②所得稅法 ③國有財產法 ④各級政府財產管理法令",{"webId":68,"year":69,"stem":70,"number":14},"house-109-1-land-tax-law-016",109,"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？",1786689131802]