[{"data":1,"prerenderedAt":70},["ShallowReactive",2],{"q-house-109-1-appraisal-004":3},{"subject":4,"subjectSlug":5,"subjectKicker":6,"subjectShort":7,"subjectMcqNote":8,"question":9,"related":25,"sameNumber":49,"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-109-1-不動產估價概要-004","house-109-1-appraisal-004",109,1,4,"經分析考量市場上類似不動產之正常租金為每年每坪 12,000 元，合理空置率為 5%，淨收益率為 75%，貸款資金占不動產價格比率 80%，有效總收入乘數為 15，請以有效總收入乘數法計算出收益資本化率為多少？",{"A":17,"B":18,"C":19,"D":20},"4.27%","4.67%","5.0%","5.33%","C",null,"本題考點：收益資本化率的決定方法之一，有效總收入乘數法的公式適用與多餘條件的排除。\n【正解理由】依《不動產估價技術規則》第 43 條第五款，有效總收入乘數法係考量市場上類似不動產每年淨收益占每年有效總收入之合理淨收益率，及類似不動產合理價格除以每年有效總收入之有效總收入乘數，以收益資本化率或折現率＝淨收益率／有效總收入乘數計算之。代入淨收益率 75% 與有效總收入乘數 15，得 5.0%，故選 C。\n【逐項排除】\n(A) 錯誤。4.27% 不等於 75% 除以 15；《不動產估價技術規則》第 43 條第五款只取淨收益率與有效總收入乘數，租金與空置率不入算式。\n(B) 錯誤。4.67% 同樣無法由淨收益率 75% 與有效總收入乘數 15 依該款算式得出。\n(C) 正確。分子取淨收益率 75%、分母取有效總收入乘數 15，相除得 5.0%，對應《不動產估價技術規則》第 43 條第五款。\n(D) 錯誤。5.33% 是把貸款資金占不動產價格比率 80% 誤當分子除以 15；該比率是《不動產估價技術規則》第 43 條第四款債務保障比率法的因子，不屬第五款。\n【演算步驟】收益資本化率＝淨收益率／有效總收入乘數＝75%／15＝5.0%。題示正常租金、空置率與貸款資金占不動產價格比率均非本公式的輸入值。\n【記憶點】有效總收入乘數法只有兩個輸入：淨收益率當分子、有效總收入乘數當分母。",true,[26,30,34,38,42,45],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-109-1-appraisal-003","進行宗地估價時，下列敘述何者錯誤？",3,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-109-1-appraisal-005","對於區分所有建物估價運用樓層別效用比時，下列敘述何者正確？",5,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"house-109-1-appraisal-002","某一建築物重建成本為 800 萬元，經濟耐用年數為 40 年，物理耐用年數為 50 年，該建築物殘餘價格為 80 萬元，現已完工使用經過 10 年，請問該建築物以等速折舊計算時，每年折舊額為多少？",2,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-109-1-appraisal-006","比較法以比較標的價格為基礎，下列那一項比較標的在正常情況下應排除適用？",6,{"webId":43,"stem":44,"number":13,"year":12,"session":13},"house-109-1-appraisal-001","下列有關成本法之建物殘餘價格之敘述，何者正確？",{"webId":46,"stem":47,"number":48,"year":12,"session":13},"house-109-1-appraisal-007","某大樓座落於原為住宅區變更為商業區之土地，依據目前土地使用管制相關法令規定，該大樓應以商業與一般事務所為其法定用途，今勘估標的某層建物未變更為商業區前之原核定用途為住宅使用，請問勘估標的之估價處理方式，下列何者較為適當？",7,[50,54,58,62,66],{"webId":51,"year":52,"stem":53,"number":14},"house-114-1-appraisal-004",114,"比較標的為與法定用途不符之交易，應先作適當之調整才能採用，此為何種調整？",{"webId":55,"year":56,"stem":57,"number":14},"house-113-1-appraisal-004",113,"某預售建案因取得綠建築黃金級標章，每坪開價比附近未取得標章之建案貴，建商申請綠建築標章的行為是基於不動產估價之何種經濟原則？",{"webId":59,"year":60,"stem":61,"number":14},"house-112-1-appraisal-004",112,"收益性不動產價值是由現在至將來所能帶給權利人之利潤總計，估價師求取將來的收益據以評估不動產價值，應重視何種不動產估價原則？",{"webId":63,"year":64,"stem":65,"number":14},"house-111-1-appraisal-004",111,"依據不動產估價技術規則之規定，在一宗土地內有不同法定用途時，應如何估價？",{"webId":67,"year":68,"stem":69,"number":14},"house-110-1-appraisal-004",110,"公寓因加裝電梯而價格提昇，此屬於何種不動產估價原則？",1786689129862]