[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-114-1-land-tax-law-020":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-020","house-114-1-land-tax-law-020",114,1,20,"有關自辦土地重劃，依相關法規之規定，下列敘述何者正確？",{"A":17,"B":18,"C":19,"D":20},"重劃會組織、職權、重劃業務、獎勵措施等事項之辦法，由地方主管機關定之","重劃會辦理市地重劃時，應由重劃區內私有土地所有權人半數以上，而其所有土地面積超過重劃區私有土地總面積半數以上者之同意，並經主管機關核准後實施之","自辦農地重劃，應經重劃區內私有土地所有權人半數以上，而其所有面積亦達私有土地面積半數以上者之同意，就重劃區全部土地辦理重劃，並經該管直轄市或縣（市）主管機關核准","重劃會辦理農村社區土地重劃時，應經重劃區內私有土地所有權人合計超過三分之二，且其所有面積合計超過私有土地面積三分之二者之同意，就重劃區全部土地辦理重劃，並經該管直轄市或縣（市）主管機關核准後實施","B",null,"本題考點：自辦市地重劃的同意門檻與獎勵辦法訂定機關，以及各類自辦重劃門檻的比較。\n【正解理由】《平均地權條例》第 58 條第三項明定「重劃會辦理市地重劃時，應由重劃區內私有土地所有權人半數以上，而其所有土地面積超過重劃區私有土地總面積半數以上者之同意，並經主管機關核准後實施之」，人數與面積雙門檻加上主管機關核准，正是選項所述內容，故選 B。\n【逐項排除】\n(A) 錯在權責機關。《平均地權條例》第 58 條第二項規定重劃會組織、職權、重劃業務、獎勵措施等事項之辦法，由中央主管機關定之，不是地方主管機關。\n(B) 正確。《平均地權條例》第 58 條第一項先揭示為促進土地利用、擴大辦理市地重劃而獎勵土地所有權人自行組織重劃會，第三項再定其同意門檻與核准要件。\n(C) 錯在面積要件。自辦農地重劃的同意門檻同採人數與面積雙軌，但面積須「超過」私有土地總面積半數，選項寫成「亦達半數以上」，把超過半數降為達到半數，門檻不符。\n(D) 錯在比例。農村社區土地重劃的自辦同意門檻亦為人數半數以上、面積超過私有土地總面積半數，選項將兩者一併拉高為三分之二，與該制度所定門檻不同。\n【記憶點】自辦重劃一律是「人數半數以上、面積超過半數」，辦法則由中央定。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-114-1-land-tax-law-019","依國土計畫法規定，關於中央主管機關應辦理之事項，下列敘述何者正確？",19,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-114-1-land-tax-law-021","依土地法規定，下列何種土地非屬於不得移轉、設定負擔或租賃於外國人之土地？",21,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"house-114-1-land-tax-law-018","依都市計畫法規定，有關都市計畫之內容與實施，下列敘述何者正確？",18,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-114-1-land-tax-law-022","下列何者並非土地法中的農作改良物？",22,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"house-114-1-land-tax-law-017","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？",17,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"house-114-1-land-tax-law-023","依土地徵收條例規定，有關得為區段徵收之情形，下列何項非屬之？",23,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-113-1-land-tax-law-020",113,"依契稅條例規定，有關申報契稅之起算日期，下列何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"house-112-1-land-tax-law-020",112,"依土地法之規定，有關土地登記之損害賠償，下列何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"house-111-1-land-tax-law-020",111,"聲請為土地權利變更登記之案件，在登記尚未完畢前，登記機關接獲法院為何種囑託登記時，應即改辦之？",{"webId":64,"year":65,"stem":66,"number":14},"house-110-1-land-tax-law-020",110,"依土地稅法免徵土地增值稅之土地，主管稽徵機關依相關規定核定其移轉現值並發給免稅證明，以憑辦理土地所有權移轉登記，下列有關移轉現值核定之敘述何者正確？",{"webId":68,"year":69,"stem":70,"number":14},"house-109-1-land-tax-law-020",109,"依土地徵收條例第 25 條規定，被徵收之土地，所有權人死亡未辦竣繼承登記，其徵收補償費如何處理？",1786689131391]