[{"data":1,"prerenderedAt":51},["ShallowReactive",2],{"q-house-105-1-appraisal-027":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-027","house-105-1-appraisal-027",105,1,27,"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？",{"A":17,"B":18,"C":19,"D":20},"契約租金","實質租金","支付租金","押租金","B",null,"本題考點：不動產租金估計以何種租金為原則，以及各種租金名詞的定位。\n【正解理由】依《不動產估價技術規則》第 130 條第 1 項，「不動產租金估計，以估計勘估標的之實質租金為原則」；同條第 2 項並定義實質租金，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。條文明文以實質租金為原則，故選 B。\n【逐項排除】\n(A) 契約租金：指租賃契約所約定的租金，並非租金估計的通則；《不動產估價技術規則》第 33 條第 2 項另定以不動產證券化為估價目的、採折現現金流量分析法時，各期淨收益應以勘估標的之契約租金計算為原則，那是特定估價目的下的規定。\n(B) 實質租金：與《不動產估價技術規則》第 130 條第 1 項的原則規定相符，能完整反映租賃對價，為正解。\n(C) 支付租金：即承租人每期支付予出租人之租金，是實質租金的其中一項組成，單獨使用會漏掉押金等運用收益。\n(D) 押租金：屬押金或保證金性質的擔保性給付，本金於租期屆滿須返還，只有其運用收益列入實質租金，本身並非租金估計的原則。\n【記憶點】租金估計看實質租金，支付租金與押金運用收益兩塊要合起來算。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-105-1-appraisal-026","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。",26,{"webId":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"house-105-1-appraisal-030","不動產估價技術規則有關耐用年數之敘述，下列何者最為正確？",30,[],1786689130990]