[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-110-1-appraisal-020":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-110-1-不動產估價概要-020","house-110-1-appraisal-020",110,1,20,"某房地之淨收益 100 萬元\u002F年，其中建物淨收益 60 萬元\u002F年。假設土地、建物之收益資本化率分別為 2%、4%，請問土地收益價格為？",{"A":17,"B":18,"C":19,"D":20},"1,000 萬元","2,000 萬元","2,500 萬元","5,000 萬元","B",null,"本題考點：地上有建物時的土地收益價格公式，《不動產估價技術規則》第 44 條第一項第二款。\n【正解理由】依《不動產估價技術規則》第 44 條第一項第二款，地上有建物者，土地收益價格等於房地淨收益減建物淨收益後，除以土地收益資本化率。本題房地淨收益 100 萬元減建物淨收益 60 萬元，得土地淨收益 40 萬元，除以土地收益資本化率 2%，得 2,000 萬元，故選 B。\n【逐項排除】\n(A) 1,000 萬元：係把土地淨收益 40 萬元除以建物收益資本化率 4% 所得，分母用錯，土地的收益要配土地的收益資本化率。\n(B) 2,000 萬元：土地淨收益 40 萬元除以土地收益資本化率 2%，與《不動產估價技術規則》第 44 條第一項第二款相符，為正解。\n(C) 2,500 萬元：係以房地淨收益 100 萬元除以建物收益資本化率 4% 所得，分子未扣除建物淨收益，分母也不是土地的收益資本化率。\n(D) 5,000 萬元：係以房地淨收益 100 萬元直接除以土地收益資本化率 2% 所得，分子漏扣建物淨收益 60 萬元。\n【記憶點】先扣掉建物的淨收益，再除土地自己的收益資本化率，分子分母同屬一個主體。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-110-1-appraisal-019","勘估標的若為未完工之建物，應依何種方式估價？",19,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-110-1-appraisal-021","依據不動產估價技術規則第 43 條規定，收益資本化率應考慮之因素不包括下列何者？",21,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"house-110-1-appraisal-018","勘估標的乙之價格日期、勘察日期分別為 110 年 8 月 15 日、110 年 9 月 15 日，若比較標的交易日期為 110 年 7 月 10 日（經查 110 年 7 至 9 月不動產指數分別為：106%、108%、107%），其價格日期調整百分率為何？",18,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-110-1-appraisal-022","勘估標的丙之市場價格 1,000 萬元，經分析當地同類型不動產之租金收益率 5%，必要費用 20 萬元\u002F年，租賃所得稅約 2 萬元。若丙為新訂租約，根據上開資料估計之年租金為？",22,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"house-110-1-appraisal-017","近年受疫情影響，各地商圈人潮減少、店面空置率提高，此屬於何種價格影響因素？",17,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"house-110-1-appraisal-023","續訂租約之租金估計方法中，差額分配法係指下列何種差額？",23,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-appraisal-020",114,"不動產相對一般性財貨具低流通、高風險、高增值及管理較難等特性；於採風險溢酬法決定收益資本化率時，上述特性中何者與收益資本化率高低呈反向變動？",{"webId":56,"year":57,"stem":58,"number":14},"house-113-1-appraisal-020",113,"某公寓因為隔壁基地正在興建危老建案造成外牆龜裂現象，此現象屬於那一種折舊類型？",{"webId":60,"year":61,"stem":62,"number":14},"house-112-1-appraisal-020",112,"下列何者不屬於土地建築開發之間接成本項目？",{"webId":64,"year":65,"stem":66,"number":14},"house-111-1-appraisal-020",111,"某高鐵站周圍地區的新建住宅大樓平均成交價格，由三年前每坪 35 萬元上漲到現今每坪接近 50 萬元，此現象可以不動產估價中那一原則加以解釋？",{"webId":68,"year":69,"stem":70,"number":14},"house-109-1-appraisal-020",109,"內政部近年積極試辦電腦輔助大量估價(CAMA)，於應用計量模型分析法應符合之條件，下列敘述何者錯誤？",1786689129781]