[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-108-1-appraisal-016":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-108-1-不動產估價概要-016","house-108-1-appraisal-016",108,1,16,"不動產估價技術規則第 99 條之計算公式，勘估標的之基地價格＝勘估標的之房地價格－勘估標的之建物成本價格。請問此為何種學說之主張？",{"A":17,"B":18,"C":19,"D":20},"土地貢獻說","建物貢獻說","聯合貢獻說","合併貢獻說","A",null,"本題考點：《不動產估價技術規則》第 99 條以房地價格扣除建物成本價格推估基地價格，此一減法式背後的價值分配學說。\n【正解理由】依《不動產估價技術規則》第 99 條第一項第一款，勘估標的之基地價格等於勘估標的之房地價格減勘估標的之建物成本價格。此式先讓建物按其成本價格取走應得的部分，房地總價扣除後的餘額全部歸於基地，等於把土地當成價值的剩餘承受者，亦即以土地承接房地價格中扣除建物貢獻後的全部殘值，學說上稱土地貢獻說，故選 A。\n【逐項排除】\n(A) 與《不動產估價技術規則》第 99 條第一項第一款的減項順序相符：先扣建物成本價格，餘額歸土地。\n(B) 建物貢獻說的計算方向相反，係先確定土地價格，再以房地價格扣除土地價格求得建物價格，被當成剩餘承受者的是建物，與該款先扣建物者不同。\n(C) 聯合貢獻說著眼於土地與建物共同創造價值、不由單方承受餘額；《不動產估價技術規則》第 99 條第二項另設的作法是以房地價格乘土地價值比率，屬按比率同時分配，與本題所示的減法式不同。\n(D) 合併貢獻說並非本題公式所本；《不動產估價技術規則》第 84 條處理的是數筆土地合併為一宗利用時，以合併後土地估價再按合併前各筆土地價值比例分算，屬另一個議題。\n【記憶點】房地價減建物成本，剩下的算土地的，就是土地貢獻說。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-108-1-appraisal-015","有關比較法試算價格之調整運算過程中，遇有下列之情形，須判定該比較標的與勘估標的差異過大，應排除該比較標的之適用。何者為正確？",15,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-108-1-appraisal-017","有關直接資本化法，下列敘述何者為正確？",17,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"house-108-1-appraisal-014","推算總收入及有效總收入時，應與相關資料校核比較，下列何者非屬該相關資料？",14,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-108-1-appraisal-018","不動產估價師蒐集比較實例時，應依循之原則，下列敘述何者錯誤？",18,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"house-108-1-appraisal-013","就勘估標的之構成部分或全體，調查其使用材料之種別、品級、數量及所需勞力種別、時間等，並以勘估標的所在地區於價格日期之各種單價為基礎，計算其營造或施工費的方法為：",13,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"house-108-1-appraisal-019","有關區域因素之調整，下列敘述何者為正確？",19,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-appraisal-016",114,"評估臺南孔廟的現值，依不動產估價技術規則之規定，其價格種類為下列何者？",{"webId":56,"year":57,"stem":58,"number":14},"house-113-1-appraisal-016",113,"有關權利估價敘述，下列何者正確？",{"webId":60,"year":61,"stem":62,"number":14},"house-112-1-appraisal-016",112,"有關計量模型分析法之敘述，下列何者錯誤？",{"webId":64,"year":65,"stem":66,"number":14},"house-111-1-appraisal-016",111,"某開發商擬於新開發區開發建築，預計興建樓板面積 2,000 坪。若推定銷售單價平均 60 萬元\u002F坪，利潤率 20%、資本利息綜合利率 5%、直接成本 2 億元、間接成本 4 千萬元，請問土地開發分析價格多少萬元？",{"webId":68,"year":69,"stem":70,"number":14},"house-110-1-appraisal-016",110,"土地承租人欲購買所承租土地供未來繼續使用，委託不動產估價師進行估價，其價格種類為何？",1786689130196]