[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-109-1-appraisal-009":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-109-1-不動產估價概要-009","house-109-1-appraisal-009",109,1,9,"勘估標的為辦公大樓之第 10 層，建物登記面積 50 坪，每月每坪正常租金收入為 2,000 元，該建物大樓經合理市場分析推算空置率為 5%，勘估標的每年地價稅、房屋稅及保險費等相關總費用推算為 200,000 元。請問該建物以直接資本化法估價時，推算其有效總收入為多少？",{"A":17,"B":18,"C":19,"D":20},"940,000 元","1,000,000 元","1,140,000 元","1,200,000 元","C",null,"本題考點：有效總收入的推算，即總收入扣除閒置及其他原因所造成之收入損失後的餘額。\n【正解理由】依《不動產估價技術規則》第 36 條第一項，有效總收入之計算為分析並推算勘估標的之總收入、推算閒置及其他原因所造成之收入損失，並以總收入扣除該收入損失後之餘額為有效總收入。總收入扣除 5% 空置之收入損失後為 1,140,000 元；地價稅、房屋稅及保險費屬同規則第 38 條所列總費用，不在這一層扣除，故選 C。\n【逐項排除】\n(A) 錯誤。940,000 元是再扣 200,000 元總費用的結果；依《不動產估價技術規則》第 42 條，有效總收入減總費用即為淨收益。\n(B) 錯誤。1,000,000 元是由 1,200,000 元直接扣總費用 200,000 元，漏扣收入損失，又提前扣費用。\n(C) 正確。1,140,000 元＝總收入 1,200,000 元－收入損失 60,000 元，符合《不動產估價技術規則》第 36 條第一項第三款。\n(D) 錯誤。1,200,000 元僅是總收入，尚未扣除收入損失。\n【演算步驟】年總收入＝50 坪×2,000 元×12 個月＝1,200,000 元。收入損失＝1,200,000 元×5%＝60,000 元。有效總收入＝1,200,000 元－60,000 元＝1,140,000 元。\n【記憶點】有效總收入只扣空置損失，稅費與保險費留到淨收益層才扣。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-109-1-appraisal-008","有關都市更新權利變換估價，下列敘述何者錯誤？",8,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-109-1-appraisal-010","某一筆建築用地將以土地開發分析法推估價格，其資本利息綜合利率為 4.8%，該土地開發之土地價值比率占 60%，建物價值比率占 40%，預計開發年數為 2 年，請問資本利息年利率應為多少？",10,{"webId":35,"stem":36,"number":37,"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,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-109-1-appraisal-011","以下直接資本化法之定義敘述，何者為正確？",11,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"house-109-1-appraisal-012","正常價格的定義中，不包含下列那一要件？",12,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-appraisal-009",114,"附著於土地之工事及水利土壤之改良，以何種方法估價為原則？",{"webId":56,"year":57,"stem":58,"number":14},"house-113-1-appraisal-009",113,"下列何者非屬營造或施工費的內含項目？",{"webId":60,"year":61,"stem":62,"number":14},"house-112-1-appraisal-009",112,"下列何者不是收益法推算勘估標的總費用之項目？",{"webId":64,"year":65,"stem":66,"number":14},"house-111-1-appraisal-009",111,"目前內政部積極推動試辦電腦估價，所應用計量模型分析法係指「蒐集相當數量具代表性之比較標的，透過計量模型分析，求出各主要影響價格因素與比較標的價格二者之關係式，以推算各主要影響價格因素之調整率及調整額之方法。」請問應用時應符合條件中，截距項以外其他各主要影響價格因素之係數估計值同時為零之顯著機率不得大於多少？",{"webId":68,"year":69,"stem":70,"number":14},"house-110-1-appraisal-009",110,"就同一供需圈內近鄰地區或類似地區中，選擇與勘估標的類似之比較標的或標準建物，經比較與勘估標的營造或施工費之條件差異並作價格調整，以求取勘估標的營造或施工費的方法為何？",1786689129916]