[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-114-1-land-tax-law-011":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-114-1-土地法與土地相關稅法概要-011","house-114-1-land-tax-law-011",114,1,11,"依土地法規定，有關私有土地所有權取得之限制，土地若已成為私有者，政府得依法以何種方式處置？",{"A":17,"B":18,"C":19,"D":20},"公開標售","照價收買","徵收","沒收","C",null,"本題考點：《土地法》第 14 條所列不得為私有之土地，於已成為私有時，國家依法採取的處置方式。\n【正解理由】《土地法》第 14 條第一項列舉海岸一定限度內之土地、天然形成而為公共需用之湖澤、可通運之水道、公共交通道路、礦泉地、瀑布地、公共需用之水源地、名勝古蹟等款，均不得為私有；同條第二項明定「前項土地已成為私有者，得依法徵收之」。法定效果是由國家循徵收程序取得所有權並發給補償，而不是標售、收買或剝奪，故選 C。\n【逐項排除】\n(A) 公開標售屬公有財產處分的作法，《土地法》第 14 條第二項並未授與政府對已成私有之限制土地為標售之權能。\n(B) 照價收買另有適用場合：《土地法》第 89 條第二項為私有荒地逾期不使用者得照申報地價收買，《土地法》第 157 條為所有權人認標準地價過高時聲請政府照標準地價收買，均非《土地法》第 14 條的處置手段。\n(C) 正確。《土地法》第 14 條第二項的效果即「得依法徵收之」，這是本題所問的處置方式。\n(D) 沒收是刑事制裁手段，《土地法》就本條情形並無沒收之規定，不能無償剝奪人民已取得之所有權。\n【記憶點】不得私有的土地一旦落入私人之手，國家只能花錢徵收，不能白拿。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-114-1-land-tax-law-010","土地法第 78 條第 8 款所稱限制登記，謂限制登記名義人處分其土地權利所為之登記，下列何者非屬之？",10,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-114-1-land-tax-law-012","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？",12,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"house-114-1-land-tax-law-009","區段徵收地區如為經實施農地重劃者，此一地區抵價地總面積比例不得少於徵收總面積多少？",9,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-114-1-land-tax-law-013","依土地法規定，有關優先購買權之敘述，下列何者正確？",13,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"house-114-1-land-tax-law-008","下列有關公有土地撥用之敘述，何者錯誤？",8,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"house-114-1-land-tax-law-014","在不動產贈與的情形下，有關契稅稅率，下列何者為是？",14,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-113-1-land-tax-law-011",113,"依土地法規定，依法得分割之共有土地，共有人不能自行協議分割者，任何共有人得申請該管直轄市、縣（市）地政機關調處，不服調處者，應於接到調處通知後幾日內向司法機關訴請處理，屆期不起訴者，依原調處結果辦理之？",{"webId":56,"year":57,"stem":58,"number":14},"house-112-1-land-tax-law-011",112,"依市地重劃實施辦法之規定，土地所有權人重劃後應分配土地面積已達重劃區最小分配面積標準二分之一，經主管機關按最小分配面積標準分配後，如申請放棄分配土地而改領現金補償，下列何者正確？",{"webId":60,"year":61,"stem":62,"number":14},"house-111-1-land-tax-law-011",111,"依土地徵收條例之規定，下列敘述何者正確？",{"webId":64,"year":65,"stem":66,"number":14},"house-110-1-land-tax-law-011",110,"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？",{"webId":68,"year":69,"stem":70,"number":14},"house-109-1-land-tax-law-011",109,"關於原土地所有權人申請已徵收土地之收回權，依土地徵收條例規定，下列敘述何者錯誤？",1786689131317]