[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-113-1-land-tax-law-015":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-113-1-土地法與土地相關稅法概要-015","house-113-1-land-tax-law-015",113,1,15,"依土地法規定，下列有關建築基地出賣時行使優先購買權之敘述，何者錯誤？",{"A":17,"B":18,"C":19,"D":20},"地上權人、典權人或承租人有依同樣條件優先購買之權","優先購買權人，於接到出賣通知後十日內不表示者，其優先權視為放棄","出賣人未通知優先購買權人而與第三人訂立買賣契約者，其契約不得對抗優先購買權人","基地承租人與基地共有人行使優先購買權發生競合時，其順序以登記之先後定之","D",null,"本題考點：《土地法》第 104 條基地優先購買權的權利人範圍、十日期間與對抗效力，並與共有人優先承購權區辨。\n【正解理由】依《土地法》第 104 條第一項，「基地出賣時，地上權人、典權人或承租人有依同樣條件優先購買之權。房屋出賣時，基地所有權人有依同樣條件優先購買之權。其順序以登記之先後定之」，該項的順序規則適用於本條所列的優先購買權人；基地共有人的優先承購權另定於《土地法》第 34-1 條第四項，該項並未設以登記先後定順序的規定，故選 D。\n【逐項排除】\n(A) 敘述正確。《土地法》第 104 條第一項前段所列的權利人即地上權人、典權人或承租人，得依同樣條件優先購買。\n(B) 敘述正確。《土地法》第 104 條第二項前段規定優先購買權人於接到出賣通知後十日內不表示者，其優先權視為放棄。\n(C) 敘述正確。《土地法》第 104 條第二項後段規定出賣人未通知優先購買權人而與第三人訂立買賣契約者，其契約不得對抗優先購買權人。\n(D) 敘述錯誤，為本題所選。《土地法》第 34-1 條第四項僅規定共有人出賣其應有部分時，他共有人得以同一價格共同或單獨優先承購，其與基地承租人競合時的順序不是由登記先後決定。\n【記憶點】十日不表示視為放棄、未通知不得對抗；「登記之先後」是《土地法》第 104 條自家的排序規則。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-113-1-land-tax-law-014","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？",14,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-113-1-land-tax-law-016","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？",16,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"house-113-1-land-tax-law-013","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？",13,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-113-1-land-tax-law-017","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？",17,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"house-113-1-land-tax-law-012","依土地法規定，關於地權及地權限制，下列何者正確？",12,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"house-113-1-land-tax-law-018","依土地徵收條例規定，有關區段徵收範圍內土地，經規劃整理後之處理方式，下列何者正確？",18,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-land-tax-law-015",114,"依房屋稅條例規定，對於私有房屋免徵房屋稅，下列何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"house-112-1-land-tax-law-015",112,"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？",{"webId":60,"year":61,"stem":62,"number":14},"house-111-1-land-tax-law-015",111,"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？",{"webId":64,"year":65,"stem":66,"number":14},"house-110-1-land-tax-law-015",110,"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",{"webId":68,"year":69,"stem":70,"number":14},"house-109-1-land-tax-law-015",109,"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？",1786689131571]