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二、資料之蒐集、彙整及研析 · Web view上開法規及函釋既已明定土地租金之計算方式,除無從得予免收外,又限定須個案滿足上開法定之減免條件,方得為土地租金之減收,故於契約若欲減收土地租金,其規範內容亦須不違背上開法條之內容始得為之。
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