[{"data":1,"prerenderedAt":55},["ShallowReactive",2],{"q-house-106-1-appraisal-033":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-033","house-106-1-appraisal-033",106,1,33,"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？",{"A":17,"B":18,"C":19,"D":20},"得以收益法估計之","得以成本法估計之","得以鹽田會員制度及曬鹽費用等因素推估之","得以附近土地價格為基礎，考慮其日照、通風、位置及形狀等差異，比較推估之","D",null,"本題考點：《不動產估價技術規則》第 94 條鹽田估價的原則方法，以及查無買賣實例時的替代推估路徑。\n【正解理由】《不動產估價技術規則》第 94 條規定「鹽田之估價，以比較法估價為原則。無買賣實例者，得以附近土地價格為基礎，考慮其日照、通風、位置及形狀等差異，比較推估之」。條文把沒有實例時的處理方式寫得很明確：不是改採別種估價方法，而是仍停留在比較的架構內，改以附近土地價格作為比較基礎，再就日照、通風、位置及形狀這四項差異調整推估，故選 D。\n【逐項排除】\n(A) 收益法是以淨收益與收益資本化率推算價格，《不動產估價技術規則》第 94 條就鹽田並未開放這條路徑，鹽田亦難形成穩定的客觀淨收益。\n(B) 成本法求取的是重建成本或重置成本再扣減累積折舊額，鹽田係土地而非建物，《不動產估價技術規則》第 94 條也未列此方法。\n(C) 會員制度與營運費用是《不動產估價技術規則》第 91 條高爾夫球場估價的考量因素，曬鹽費用屬營運支出，均非同規則第 94 條所定鹽田的比較調整項目。\n(D) 與《不動產估價技術規則》第 94 條後段文字相符，以附近土地價格為基礎，考慮日照、通風、位置及形狀等差異比較推估，敘述正確。\n【記憶點】鹽田無實例不換方法、只換基礎：附近土地價格加上日照、通風、位置、形狀四項差異調整。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-106-1-appraisal-031","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？",31,{"webId":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"house-106-1-appraisal-036","有關土地開發分析法之估價程序中，最後四個步驟順序如何？",36,[51],{"webId":52,"year":53,"stem":54,"number":14},"house-105-1-appraisal-033",105,"某建物樓地板面積為 100 坪，重建每坪 10 萬元，若耐用年數為 50 年，殘值率為 10%，目前已使用 10 年，採定額法折舊，請問該建物之現值為幾萬元？",1786689130689]