[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-113-1-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-113-1-土地法與土地相關稅法概要-017","house-113-1-land-tax-law-017",113,1,17,"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？",{"A":17,"B":18,"C":19,"D":20},"不適法，出售為有償讓與行為，應依民法規定，經共有人全體同意始得為之","不適法，共有人不得為受讓人","適法，甲乙丙三人已符合共有人過半數及其應有部分合計過半數之同意的行使要件","適法，買賣契約業經甲乙丙戊同意，縱使戊未經計算在同意人數及應有部分內，仍得依土地法第 34 條之 1 辦理","B",null,"本題考點：《土地法》第 34-1 條多數決處分共有土地的適用範圍，受讓人得否為共有人之一。\n【正解理由】依《土地法》第 34-1 條，多數共有人為處分時，第二項須事先以書面通知他共有人，第三項對他共有人應得之對價或補償負連帶清償責任並須提出受領或提存之證明，第四項則於共有人出賣應有部分時賦予他共有人優先承購權；三項規定共同預設受讓人是共有關係以外之人。本題受讓人戊本身即為共有人，戊同時是應受通知並得主張優先承購的他共有人與買受人，通知、對價清償與優先承購三套機制均無從運作，此種情形不在該條多數決處分的射程之內，故選 B。\n【逐項排除】\n(A) 不適法的理由並非如此。《土地法》第 34-1 條第一項本即共有土地處分不必全體共有人同意的特別規定，處分以共有人過半數及其應有部分合計過半數之同意行之。\n(B) 正確，為本題答案。受讓人須為共有人以外之人，戊既為共有人之一，甲乙丙即不得以《土地法》第 34-1 條為據將 A 地出售予戊。\n(C) 錯誤。甲乙丙三人雖已達人數過半與應有部分合計過半的形式門檻，但受讓人為共有人，仍不能得出適法的結論。\n(D) 錯誤。把戊排除於同意人數及應有部分之外，並不能改變受讓人為共有人的事實，《土地法》第 34-1 條第二項、第三項的通知與對價清償對象都是他共有人。\n【記憶點】過半數雙門檻是對外處分的鑰匙，買方若是共有人自己，這把鑰匙開不了門。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"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":31,"stem":32,"number":33,"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,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"house-113-1-land-tax-law-015","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？",15,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-113-1-land-tax-law-019","依房屋稅條例規定，起造人持有使用執照所載用途為住家用之待銷售房屋，於起課房屋稅二年內，其房屋稅之稅率為何？",19,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"house-113-1-land-tax-law-020","依契稅條例規定，有關申報契稅之起算日期，下列何者正確？",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-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":60,"year":61,"stem":62,"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":64,"year":65,"stem":66,"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？",{"webId":68,"year":69,"stem":70,"number":14},"house-109-1-land-tax-law-017",109,"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？",1786689131585]