[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-107-1-appraisal-015":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-107-1-不動產估價概要-015","house-107-1-appraisal-015",107,1,15,"不動產估價有所謂的獨立估價，請問獨立估價是指：",{"A":17,"B":18,"C":19,"D":20},"土地上原有地上建物，但於估價之價格日期時已頽壞傾倒，估價時仍視為有地上建物，併同土地一併估價","土地上無地上建物，純素地估價","土地上有地上建物，估價時將土地與地上建物併同估價","土地上有地上建物或他項權利存在，但估價時將土地視為素地予以估價，不考慮地上建物或他項權利對該土地的影響","D",null,"本題考點：獨立估價的意義，即以素地為前提評估土地，不計入地上建物或他項權利的影響。\n【正解理由】《不動產估價技術規則》第 86 條規定：「附有建物之宗地估價，應考慮該建物對該宗地價格造成之影響。但以素地估價為前提並於估價報告書敘明者，不在此限。」本文所定是把地上建物影響一併計入的估價方式，但書開的例外則是土地上雖有建物或他項權利存在，仍將該土地當作素地評估，這正是獨立估價的內涵，故選 D。\n【逐項排除】\n(A) 建物已頽壞傾倒卻仍假設其存在而併同土地估價，與《不動產估價技術規則》第 86 條但書把土地還原為素地的方向正好相反；本規則第 106 條就建物已不具備使用價值者，尚且規定得將其基地視為素地估價。\n(B) 土地上本無建物，評估對象自始即是素地，不生把土地「視為」素地的問題，這是素地估價本身，不是獨立估價。\n(C) 土地與地上建物併同估價，正是《不動產估價技術規則》第 86 條本文所定應考慮建物影響的情形，屬房地一體的估價。\n(D) 土地上有建物或他項權利存在，估價時仍不考慮其影響而以素地評估，與《不動產估價技術規則》第 86 條但書相符，為應選項。\n【記憶點】獨立估價＝眼前有房子、有他項權利也當它不存在，把土地還原成素地來評。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-107-1-appraisal-014","不動產估價報告書中載明價格日期，係立基於下列何種原則？",14,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-107-1-appraisal-016","勘估標的是一都市邊緣之農地，未來極有可能變更為建地，今依委託人要求針對勘估標的未來可能變更為建地情況進行估價，其價格種類為何？",16,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"house-107-1-appraisal-013","附有違章建築之房地估價，有關違建部分之處理方式，下列何者正確？",13,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-107-1-appraisal-017","下列有關比較法的敘述，何者錯誤？",17,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"house-107-1-appraisal-012","當某土地開發後預期總銷售金額為 1000 萬元，適當之利潤率為 12%，開發所需之直接成本為 300 萬元，開發所需之間接成本為 250 萬元，開發所需總成本之資本利息綜合利率為 4%時，請問土地開發分析法價格大約為何？",12,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"house-107-1-appraisal-018","王先生手中取得一份不動產估價報告書，比較法推估過程中三個比較案例的價格依序為新臺幣 63 萬元\u002F坪、64.5 萬元\u002F坪、68.5 萬元\u002F坪，所推估之試算價格依序分別為新臺幣 45 萬元\u002F坪、50 萬元\u002F坪、57.5 萬元\u002F坪，下列敘述何者正確？",18,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-appraisal-015",114,"下列各項原則中，何者最能說明畸零地價格偏高的現象？",{"webId":56,"year":57,"stem":58,"number":14},"house-113-1-appraisal-015",113,"有關特殊宗地估價敘述，下列何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"house-112-1-appraisal-015",112,"依不動產估價技術規則之規定，有關特殊宗地估價之敘述，下列何者正確？",{"webId":64,"year":65,"stem":66,"number":14},"house-111-1-appraisal-015",111,"某建物於五年前取得使用執照，目前重建成本 1,000 萬元，殘餘價格率 5%，經濟耐用年數 50 年，請問以定額法估算之建物成本價格為何？",{"webId":68,"year":69,"stem":70,"number":14},"house-110-1-appraisal-015",110,"依不動產估價技術規則規定，下列有關特殊宗地之估價，何者敘述錯誤？",1786689130413]