[{"data":1,"prerenderedAt":55},["ShallowReactive",2],{"q-house-105-1-appraisal-026":3},{"subject":4,"subjectSlug":5,"subjectKicker":6,"subjectShort":7,"subjectMcqNote":8,"question":9,"related":25,"sameNumber":50,"hasEssay":24},"不動產估價概要","appraisal","不動產估價 · Appraisal","不動產估價","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-105-1-不動產估價概要-026","house-105-1-appraisal-026",105,1,26,"有一不動產每月租金 5000 元，押金 2 個月，押金存款年利率 5%，請計算其一年實質租金。",{"A":17,"B":18,"C":19,"D":20},"60000 元","5500 元","60500 元","70000 元","C",null,"本題考點：實質租金的組成，以及押金運用收益如何併入一年租金。\n【正解理由】依《不動產估價技術規則》第 130 條第 2 項，實質租金「指承租人每期支付予出租人之租金，加計押金或保證金、權利金及其他相關運用收益之總數」；同條第 1 項並以實質租金為租金估計之原則。本題一年實質租金即一年支付租金加計押金運用一年之收益，合計新臺幣 60,500 元，故選 C。\n【逐項排除】\n(A) 60000 元：只計 12 個月支付租金，未加計押金運用收益，不符合前開條文「加計」之要求。\n(B) 5500 元：把單月租金 5,000 元與整年押金收益 500 元相加，月與年的期間基礎不一致。\n(C) 60500 元：支付租金 60,000 元加押金運用收益 500 元，與前開條文所定組成相符，為正解。\n(D) 70000 元：把押金 10,000 元全額當成收益計入；押金須於租期屆滿返還，能列入者只有其運用收益。\n【演算步驟】實質租金＝支付租金＋押金運用收益。支付租金＝每月租金 5,000 元 × 12 個月＝60,000 元。押金＝每月租金 5,000 元 × 2 個月＝10,000 元。押金運用收益＝押金 10,000 元 × 年利率 5% × 1 年＝500 元。一年實質租金＝60,000 元＋500 元＝新臺幣 60,500 元。\n【記憶點】押金本金要還，只有它一年生出的利息才進實質租金。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-105-1-appraisal-025","有關市地重劃估價的敘述，下列何者錯誤？",25,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-105-1-appraisal-027","有關不動產租金之估計，以估計勘估標的之何種租金為原則？",27,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"house-105-1-appraisal-024","有關比較法之敘述，下列何者錯誤？",24,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-105-1-appraisal-028","依不動產估價技術規則之規定，林地採成本法估價時，其總費用之計算，何者不是應考量之項目？",28,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"house-105-1-appraisal-023","有關房地估價之敘述，下列何者錯誤？",23,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"house-105-1-appraisal-029","資本利息年利率為 2%，土地價值：建物價值= 6：4，開發年數 3 年，資本利息綜合利率為：",29,[51],{"webId":52,"year":53,"stem":54,"number":14},"house-106-1-appraisal-026",106,"依不動產估價技術規則第 68 條規定，建物累積折舊額之計算，應視下列何者選擇屬於等速折舊、初期加速折舊或初期減速折舊路徑之折舊方法？",1786689130986]