108 稅務特考三等 財稅法務(臺北錄取分發區) 法學知識與英文（包括中華民國憲法、法學緒論、英文） 考古題詳解

依司法院大法官解釋，關於緊急命令，下列敘述何者錯誤？

依司法院大法官解釋，有關立法院之文件調閱權及調查權，下列敘述何者錯誤？

憲法第 167 條第 2 款規定國家對於僑居國外國民之教育事業成績優良者，予以獎勵或補助。僑民甲長期於非洲國家從事華語教育，成績優良，甲依上述規定請求國家補助。請問甲之請求，有無理由？

依司法院大法官解釋，人身自由限制程序是否符合憲法正當法律程序，應考量的因素不包括下列何者？

依司法院大法官解釋，關於名譽權與表意自由間之關係，下列敘述何者錯誤？

依司法院大法官解釋，有關國民年金法之遺屬年金，下列敘述何者錯誤？

如人民聲請釋憲主張行政訴訟法上關於訴願前置主義之規定，係對於訴訟權之不必要限制，違憲。下列敘述何者正確？

下列何者，憲法並未明文規定須超越黨派？

依司法院大法官解釋，下列何者不屬於個人資訊隱私權之保障範圍？

依據司法院大法官解釋，下列何者與人格權密切相關，而應受到憲法第 22 條之保障？

司法院釋字第 748 號解釋認為「以性傾向作為分類標準所為之差別待遇，應適用較為嚴格之審查標準，以判斷其合憲性」，下列何者並非上述解釋適用較為嚴格審查標準之理由？

依憲法及增修條文規定，應經行政院會議議決後，始得提出於立法院之事項，下列何者不屬之？

依憲法增修條文規定，有關立法委員之敘述，下列何者錯誤？

依憲法增修條文規定，關於覆議制度，下列敘述何者正確？

依憲法增修條文規定，有關司法院大法官，下列敘述何者正確？

依立法院職權行使法第 71 條之 1 之規定，在立法院立法程序中，議案交黨團協商逾多久無法達成共識者，由院會定期處理？

關於普通法與特別法之敘述，下列何者錯誤？

有關法律保留與授權明確性原則之敘述，下列何者錯誤？

道路交通管理處罰條例於 105 年 11 月 16 日修法增訂第 56 條之 1 有關未依規定開啟或關閉車門肇事責任規定，某甲於 105 年 10 月 16 日未依上述規定開啟車門而肇事，卻未被主管機關依上述規定處罰。此乃法律適用上何種原則之結果？

依司法院釋字第 746 號解釋意旨，關於稅捐稽徵法、遺產稅及贈與稅法規定，逾期繳納稅捐應加徵滯納金，以及就應納稅款及滯納金，自滯納期限翌日起加徵滯納利息之規定，下列敘述何者錯誤？

關於法律及命令之敘述，下列何者正確？

依民法之規定，關於旅遊契約之敘述，下列何者正確？

甲與乙為夫妻，育有一子 A，A 子 15 歲時，甲因外遇而離家未歸，乙若欲向甲請求分擔 A 子之扶養費用，其法律依據為何？

下列何者並非占有輔助關係？

依消費者保護法所提之訴訟，消費者得主張之請求，下列敘述，何者正確？

關於得易科罰金，下列敘述何者錯誤？

著作權人專有公開展示何種著作之權利？

關於定型化契約之敘述，下列何者錯誤？

有關保護令之核發及內容，下列何者正確？

依性別工作平等法第 20 條規定，有關家庭照顧假之家庭成員，不包含下列那些人？

It was reported that several buildings ____ during the earthquake, and over 200 people were injured in this tragic event.

The ____ of the burning houses was difficult. Luckily, everyone got out safely eventually.

As ____ sports, such as surfing and sailing, begin to gain popularity, reports of shark encounters have also increased in recent years.

The policy is to ____ certain types of chemical industry to particular areas to ensure better land use.

Being a ____ adventure lover, Sean Conway has always looked for more excitement and challenges.

Although having unlawfully resided in this country for most of his life, the man chose to ____ depart the place for his home country, much to the surprise of his local friends.

The United Nations has monitored Bangladesh during the process of ____ thousands of refugees back to their country of origin.

【題組共用題幹】 Perhaps the major artistic innovation of the seventeenth century was a new reform of musical entertainment that had been 38 at the beginning of the Baroque period: opera. This consisted of a play in which the text was sung 39 spoken. Throughout the seventeenth century the taste for opera and operatic music 40 Europe, attracting aristocratic and middle-class listeners alike. Toward the end of the sixteenth century, a group of thinkers, poets, and musicians began to 41 strongly to the way in which the polyphonic style in vocal music reduced the text to incomprehensible nonsense. They looked back 42 to the time of the Greeks, when almost every word of Greek tragedy was both sung and accompanied by instruments, yet remained perfectly understandable to the spectators.

38

【題組共用題幹】 Perhaps the major artistic innovation of the seventeenth century was a new reform of musical entertainment that had been 38 at the beginning of the Baroque period: opera. This consisted of a play in which the text was sung 39 spoken. Throughout the seventeenth century the taste for opera and operatic music 40 Europe, attracting aristocratic and middle-class listeners alike. Toward the end of the sixteenth century, a group of thinkers, poets, and musicians began to 41 strongly to the way in which the polyphonic style in vocal music reduced the text to incomprehensible nonsense. They looked back 42 to the time of the Greeks, when almost every word of Greek tragedy was both sung and accompanied by instruments, yet remained perfectly understandable to the spectators.

39

【題組共用題幹】 Perhaps the major artistic innovation of the seventeenth century was a new reform of musical entertainment that had been 38 at the beginning of the Baroque period: opera. This consisted of a play in which the text was sung 39 spoken. Throughout the seventeenth century the taste for opera and operatic music 40 Europe, attracting aristocratic and middle-class listeners alike. Toward the end of the sixteenth century, a group of thinkers, poets, and musicians began to 41 strongly to the way in which the polyphonic style in vocal music reduced the text to incomprehensible nonsense. They looked back 42 to the time of the Greeks, when almost every word of Greek tragedy was both sung and accompanied by instruments, yet remained perfectly understandable to the spectators.

40

【題組共用題幹】 Perhaps the major artistic innovation of the seventeenth century was a new reform of musical entertainment that had been 38 at the beginning of the Baroque period: opera. This consisted of a play in which the text was sung 39 spoken. Throughout the seventeenth century the taste for opera and operatic music 40 Europe, attracting aristocratic and middle-class listeners alike. Toward the end of the sixteenth century, a group of thinkers, poets, and musicians began to 41 strongly to the way in which the polyphonic style in vocal music reduced the text to incomprehensible nonsense. They looked back 42 to the time of the Greeks, when almost every word of Greek tragedy was both sung and accompanied by instruments, yet remained perfectly understandable to the spectators.

41

【題組共用題幹】 Perhaps the major artistic innovation of the seventeenth century was a new reform of musical entertainment that had been 38 at the beginning of the Baroque period: opera. This consisted of a play in which the text was sung 39 spoken. Throughout the seventeenth century the taste for opera and operatic music 40 Europe, attracting aristocratic and middle-class listeners alike. Toward the end of the sixteenth century, a group of thinkers, poets, and musicians began to 41 strongly to the way in which the polyphonic style in vocal music reduced the text to incomprehensible nonsense. They looked back 42 to the time of the Greeks, when almost every word of Greek tragedy was both sung and accompanied by instruments, yet remained perfectly understandable to the spectators.

42

【題組共用題幹】 The technology entrepreneur Elon Musk has recently urged the nation's governors to regulate artificial intelligence (A.I.) "before it's too late." Mr. Musk insists that artificial intelligence represent an "existential threat to humanity," an alarmist view that confuses A.I. science with science fiction. Nevertheless, even A.I. researchers like me recognize that there are valid concerns about its impact on weapons, jobs and privacy. It's natural to ask whether we should develop A.I. at all.

I believe the answer is yes. But shouldn't we take steps to at least slow down the progress on A.I., in the interest of caution? The problem is that if we do so, then other nations will overtake us. The A.I. horse has left the barn, and our best bet is to attempt to steer it. A.I. should not be weaponized, and any A.I. must have an impregnable "off switch." Beyond that, we should regulate the tangible impact of A.I. systems (for example, the safety of autonomous vehicles) rather than trying to define and rein in the amorphous and rapidly developing field of A.I. Here let me briefly present three rules for artificial intelligence system that, I believe, can serve as a basis for discussion about avoiding A.I. harm (see more explications in the following section): 1) An A.I. system must be subject to the full gamut of laws that apply to its human operator. 2) An A.I. system must clearly disclose that it is not human. 3) An A.I. system cannot retain or disclose confidential information without explicit approval from the source of that information.

The three A.I. rules are far from complete and are introduced here as a starting point for discussion. Whether or not you agree with Mr. Musk's view about A.I.'s rate of progress and its ultimate impact on humanity, it is clear that A.I. is coming. Society needs to get ready.

43 Which of the following actions violates the second rule proposed by the author in Paragraph 3?

【題組共用題幹】 The technology entrepreneur Elon Musk has recently urged the nation's governors to regulate artificial intelligence (A.I.) "before it's too late." Mr. Musk insists that artificial intelligence represent an "existential threat to humanity," an alarmist view that confuses A.I. science with science fiction. Nevertheless, even A.I. researchers like me recognize that there are valid concerns about its impact on weapons, jobs and privacy. It's natural to ask whether we should develop A.I. at all.

I believe the answer is yes. But shouldn't we take steps to at least slow down the progress on A.I., in the interest of caution? The problem is that if we do so, then other nations will overtake us. The A.I. horse has left the barn, and our best bet is to attempt to steer it. A.I. should not be weaponized, and any A.I. must have an impregnable "off switch." Beyond that, we should regulate the tangible impact of A.I. systems (for example, the safety of autonomous vehicles) rather than trying to define and rein in the amorphous and rapidly developing field of A.I. Here let me briefly present three rules for artificial intelligence system that, I believe, can serve as a basis for discussion about avoiding A.I. harm (see more explications in the following section): 1) An A.I. system must be subject to the full gamut of laws that apply to its human operator. 2) An A.I. system must clearly disclose that it is not human. 3) An A.I. system cannot retain or disclose confidential information without explicit approval from the source of that information.

The three A.I. rules are far from complete and are introduced here as a starting point for discussion. Whether or not you agree with Mr. Musk's view about A.I.'s rate of progress and its ultimate impact on humanity, it is clear that A.I. is coming. Society needs to get ready.

44 According to Paragraph 1, which of the following statements about Elon Musk is NOT true?

【題組共用題幹】 The technology entrepreneur Elon Musk has recently urged the nation's governors to regulate artificial intelligence (A.I.) "before it's too late." Mr. Musk insists that artificial intelligence represent an "existential threat to humanity," an alarmist view that confuses A.I. science with science fiction. Nevertheless, even A.I. researchers like me recognize that there are valid concerns about its impact on weapons, jobs and privacy. It's natural to ask whether we should develop A.I. at all.

I believe the answer is yes. But shouldn't we take steps to at least slow down the progress on A.I., in the interest of caution? The problem is that if we do so, then other nations will overtake us. The A.I. horse has left the barn, and our best bet is to attempt to steer it. A.I. should not be weaponized, and any A.I. must have an impregnable "off switch." Beyond that, we should regulate the tangible impact of A.I. systems (for example, the safety of autonomous vehicles) rather than trying to define and rein in the amorphous and rapidly developing field of A.I. Here let me briefly present three rules for artificial intelligence system that, I believe, can serve as a basis for discussion about avoiding A.I. harm (see more explications in the following section): 1) An A.I. system must be subject to the full gamut of laws that apply to its human operator. 2) An A.I. system must clearly disclose that it is not human. 3) An A.I. system cannot retain or disclose confidential information without explicit approval from the source of that information.

The three A.I. rules are far from complete and are introduced here as a starting point for discussion. Whether or not you agree with Mr. Musk's view about A.I.'s rate of progress and its ultimate impact on humanity, it is clear that A.I. is coming. Society needs to get ready.

45 What is the main purpose of the article?

【題組共用題幹】 The technology entrepreneur Elon Musk has recently urged the nation's governors to regulate artificial intelligence (A.I.) "before it's too late." Mr. Musk insists that artificial intelligence represent an "existential threat to humanity," an alarmist view that confuses A.I. science with science fiction. Nevertheless, even A.I. researchers like me recognize that there are valid concerns about its impact on weapons, jobs and privacy. It's natural to ask whether we should develop A.I. at all.

I believe the answer is yes. But shouldn't we take steps to at least slow down the progress on A.I., in the interest of caution? The problem is that if we do so, then other nations will overtake us. The A.I. horse has left the barn, and our best bet is to attempt to steer it. A.I. should not be weaponized, and any A.I. must have an impregnable "off switch." Beyond that, we should regulate the tangible impact of A.I. systems (for example, the safety of autonomous vehicles) rather than trying to define and rein in the amorphous and rapidly developing field of A.I. Here let me briefly present three rules for artificial intelligence system that, I believe, can serve as a basis for discussion about avoiding A.I. harm (see more explications in the following section): 1) An A.I. system must be subject to the full gamut of laws that apply to its human operator. 2) An A.I. system must clearly disclose that it is not human. 3) An A.I. system cannot retain or disclose confidential information without explicit approval from the source of that information.

The three A.I. rules are far from complete and are introduced here as a starting point for discussion. Whether or not you agree with Mr. Musk's view about A.I.'s rate of progress and its ultimate impact on humanity, it is clear that A.I. is coming. Society needs to get ready.

46 What does "an impregnable off switch" (in Paragraph 2) most likely mean?

【題組共用題幹】 Japan has long been a pioneer in high-speed rail. It introduced bullet train, or Sinkansen, to the world in 1964 on the eve of the Tokyo Olympics. But other countries have caught up. France and Germany developed high-speed trains that matched the Japanese speeds. China has built a high-speed network that surpasses Japan's in its reach if not its speed.

Japan plans to begin construction of its first intercity maglev line next year, linking Tokyo with Nagoya and, eventually, Osaka. In tests, the Japanese maglev has reached speeds up to 580 kilometers an hour, the world record for a train. When it comes to maglev, though, there is still question of credibility. With the Japanese maglev, levitation occurs about 145 kilometers an hour. That is when the wheels, shod with rubber tires, lift off the concrete guideway. Then the maglev train floats 10 centimeters about the U-shaped guideway, held aloft and propelled toward by superconducting magnets.

In Japan, many remain skeptical of the financial feasibility of the Tokyo-Osaka maglev line. The Tokyo-Nagoya portion is expected to be completed by 2027, with the Nagoya-Osaka stretch to follow in 2045. By that time the population of Japan will have declined to about 105 million from the current 127 million.

47 In what aspect is the Chinese high-speed network better than the Japanese one?

【題組共用題幹】 Japan has long been a pioneer in high-speed rail. It introduced bullet train, or Sinkansen, to the world in 1964 on the eve of the Tokyo Olympics. But other countries have caught up. France and Germany developed high-speed trains that matched the Japanese speeds. China has built a high-speed network that surpasses Japan's in its reach if not its speed.

Japan plans to begin construction of its first intercity maglev line next year, linking Tokyo with Nagoya and, eventually, Osaka. In tests, the Japanese maglev has reached speeds up to 580 kilometers an hour, the world record for a train. When it comes to maglev, though, there is still question of credibility. With the Japanese maglev, levitation occurs about 145 kilometers an hour. That is when the wheels, shod with rubber tires, lift off the concrete guideway. Then the maglev train floats 10 centimeters about the U-shaped guideway, held aloft and propelled toward by superconducting magnets.

In Japan, many remain skeptical of the financial feasibility of the Tokyo-Osaka maglev line. The Tokyo-Nagoya portion is expected to be completed by 2027, with the Nagoya-Osaka stretch to follow in 2045. By that time the population of Japan will have declined to about 105 million from the current 127 million.

48 At what speed an hour does the proposed Japanese maglev train float above the guideway?

【題組共用題幹】 Japan has long been a pioneer in high-speed rail. It introduced bullet train, or Sinkansen, to the world in 1964 on the eve of the Tokyo Olympics. But other countries have caught up. France and Germany developed high-speed trains that matched the Japanese speeds. China has built a high-speed network that surpasses Japan's in its reach if not its speed.

Japan plans to begin construction of its first intercity maglev line next year, linking Tokyo with Nagoya and, eventually, Osaka. In tests, the Japanese maglev has reached speeds up to 580 kilometers an hour, the world record for a train. When it comes to maglev, though, there is still question of credibility. With the Japanese maglev, levitation occurs about 145 kilometers an hour. That is when the wheels, shod with rubber tires, lift off the concrete guideway. Then the maglev train floats 10 centimeters about the U-shaped guideway, held aloft and propelled toward by superconducting magnets.

In Japan, many remain skeptical of the financial feasibility of the Tokyo-Osaka maglev line. The Tokyo-Nagoya portion is expected to be completed by 2027, with the Nagoya-Osaka stretch to follow in 2045. By that time the population of Japan will have declined to about 105 million from the current 127 million.

49 Which of the following is closest in meaning to "levitation"?

【題組共用題幹】 Japan has long been a pioneer in high-speed rail. It introduced bullet train, or Sinkansen, to the world in 1964 on the eve of the Tokyo Olympics. But other countries have caught up. France and Germany developed high-speed trains that matched the Japanese speeds. China has built a high-speed network that surpasses Japan's in its reach if not its speed.

Japan plans to begin construction of its first intercity maglev line next year, linking Tokyo with Nagoya and, eventually, Osaka. In tests, the Japanese maglev has reached speeds up to 580 kilometers an hour, the world record for a train. When it comes to maglev, though, there is still question of credibility. With the Japanese maglev, levitation occurs about 145 kilometers an hour. That is when the wheels, shod with rubber tires, lift off the concrete guideway. Then the maglev train floats 10 centimeters about the U-shaped guideway, held aloft and propelled toward by superconducting magnets.

In Japan, many remain skeptical of the financial feasibility of the Tokyo-Osaka maglev line. The Tokyo-Nagoya portion is expected to be completed by 2027, with the Nagoya-Osaka stretch to follow in 2045. By that time the population of Japan will have declined to about 105 million from the current 127 million.

50 According to the passage, why will the construction of Tokyo-Osaka maglev line not make business sense?