[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-109-1-appraisal-010":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-010","house-109-1-appraisal-010",109,1,10,"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？",{"A":17,"B":18,"C":19,"D":20},"2.4%","3.0%","7.68%","9.6%","B",null,"本題考點：土地開發分析法中資本利息綜合利率與資本利息年利率的換算。\n【正解理由】依《不動產估價技術規則》第 79 條第一項，資本利息綜合利率＝資本利息年利率×（土地價值比率＋建物價值比率×1／2）×開發年數。題示綜合利率 4.8%、土地價值比率 60%、建物價值比率 40%、開發年數 2 年，權重項為 0.6＋0.4×1／2＝0.8，年利率＝4.8%÷（0.8×2）＝3.0%，故選 B。\n【逐項排除】\n(A) 錯誤。2.4% 只把 4.8% 除以開發年數 2 年，漏掉《不動產估價技術規則》第 79 條第一項括號內的土地與建物價值比率權重項。\n(B) 正確。同時除以權重項 0.8 與開發年數 2 年，得 3.0%，代回公式 3.0%×0.8×2 年＝4.8%，與題示綜合利率相符。\n(C) 錯誤。7.68% 是把 4.8% 反向乘以 0.8 再乘以 2 年，運算方向與該公式相反。\n(D) 錯誤。9.6% 是把 4.8% 乘以開發年數 2 年，除法誤作乘法，且同樣漏了權重項。\n【演算步驟】資本利息綜合利率＝資本利息年利率×（土地價值比率＋建物價值比率×1／2）×開發年數。權重項＝60%＋40%×1／2＝0.8。4.8%＝年利率×0.8×2 年＝年利率×1.6。年利率＝4.8%÷1.6＝3.0%。\n【記憶點】建物只算一半：權重＝土地比率＋建物比率的一半，再乘開發年數。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-109-1-appraisal-009","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？",9,{"webId":31,"stem":32,"number":33,"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":35,"stem":36,"number":37,"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":39,"stem":40,"number":41,"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,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"house-109-1-appraisal-013","不動產市場是一動態的市場，對於估價的變動原則，下列敘述何者錯誤？",13,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-appraisal-010",114,"下列有關直接資本化法之敘述何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"house-113-1-appraisal-010",113,"有關營造或施工費的敘述何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"house-112-1-appraisal-010",112,"有一幢公寓每坪平均售價為 60 萬元，1 樓每坪售價為 75 萬元，4 樓每坪售價為 50 萬元，建物價格占不動產價格之 40%，若 4 樓之樓層別效用比為 100%，則 1 樓之樓層別效用比為何？",{"webId":64,"year":65,"stem":66,"number":14},"house-111-1-appraisal-010",111,"不動產估價應就不同估價方法估價所獲得之價格進行綜合比較，視不同價格所蒐集資料可信度及估價種類目的條件差異，考量價格形成因素之相近程度，決定勘估標的價格。若以契約約定租金作為不動產證券化受益證券信託利益分配基礎者，何種方法應視前項情形賦予相對較大之權重？",{"webId":68,"year":69,"stem":70,"number":14},"house-110-1-appraisal-010",110,"100 坪之辦公室出租，每月每坪正常租金為 1,000 元，推估該辦公室合理空置率為 8%，每年之地價稅、房屋稅、保險費、管理費及維修費為 120,000 元，貸款支出為 200,000 元。該辦公室每年之淨收益為多少？",1786689129919]