[{"data":1,"prerenderedAt":55},["ShallowReactive",2],{"q-house-106-1-appraisal-031":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-106-1-不動產估價概要-031","house-106-1-appraisal-031",106,1,31,"下列有關勘估標的與比較標的調整及試算價格求取之敘述，何者正確？",{"A":17,"B":18,"C":19,"D":20},"差異調整以差額法為原則","差異調整以定性分析法為原則","偏高或偏低檢討後試算價格間差距仍達 10%以上者，應排除適用","偏高或偏低檢討後試算價格間差距仍達 20%以上者，應排除適用","D",null,"本題考點：比較法的因素差異調整原則，以及試算價格間差距的排除門檻。\n【正解理由】依《不動產估價技術規則》第 26 條第一項，經比較調整後求得之試算價格，應就偏高或偏低者重新檢討，「檢討後試算價格之間差距仍達百分之二十以上者，應排除該試算價格之適用」；同條第二項並定義所稱差距，指高低價格之差除以高低價格平均值達百分之二十以上者，故選 D。\n【逐項排除】\n(A) 依《不動產估價技術規則》第 24 條，區域因素及個別因素差異之價格調整以百分率法為原則，亦得以差額法調整，差額法不是原則方法。\n(B) 同規則第 19 條所定的調整方法為百分率法、差額法與計量模型分析法三種，其中並無定性分析法。\n(C) 百分之十不是第 26 條第一項的排除門檻，條文明定的比率是百分之二十。\n(D) 與第 26 條第一項「差距仍達百分之二十以上者，應排除該試算價格之適用」相符。\n【演算步驟】差距率＝（高價－低價）÷〔（高價＋低價）÷2〕。設試算價格為每坪新臺幣 1,200,000 元與 960,000 元：差額＝1,200,000 元－960,000 元＝240,000 元；平均值＝（1,200,000 元＋960,000 元）÷2＝1,080,000 元；差距率＝240,000 元÷1,080,000 元＝22.2％，已達門檻，該試算價格應予排除。\n【記憶點】調整用百分率法，試算價格差到百分之二十就得剔除。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-106-1-appraisal-030","附有建物之宗地，考慮建物對宗地價格影響下所為之土地估價，稱之為：",30,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-106-1-appraisal-033","臺灣南部有許多鹽田，其價值評估以比較法估價為原則。若無買賣實例者，下列敘述何者正確？",33,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"house-106-1-appraisal-026","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？",26,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-106-1-appraisal-034","下列有關永佃權估價之敘述，何者正確？",34,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"house-106-1-appraisal-024","某私立學校為達校產活化目的，二年前將校舍之一部分出租予另一間外語學校，今年屆期想再續約，教育主管機構要求須附估價報告書供審查，此時所估之租金在目前的估價法規被歸類為下列何者﹖",24,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"house-106-1-appraisal-035","有關不動產估價原則中之最有效使用原則，下列敘述何者錯誤？",35,[51],{"webId":52,"year":53,"stem":54,"number":14},"house-105-1-appraisal-031",105,"依不動產估價技術規則之規定，下列何者非屬不動產估價師公會全國聯合會公告之項目？",1786689130681]