[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-113-1-appraisal-019":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-113-1-不動產估價概要-019","house-113-1-appraisal-019",113,1,19,"A 把忠孝東路五段鄰近市政府的店面出租給一間連鎖咖啡店，每月租金 100,000 元，押金 2 個月，假設年利率 2.5%，約定每年管理費 120,000 元由咖啡店支付，請問其一年支付之實質租金為多少元？",{"A":17,"B":18,"C":19,"D":20},"1,200,000","1,205,000","1,085,000","1,080,000","B",null,"本題考點：實質租金的組成，重點在押金的運用收益計入、承租人自付的管理費不計入。\n【正解理由】依《不動產估價技術規則》第 130 條，不動產租金估計，以估計勘估標的之實質租金為原則；所稱實質租金，指承租人每期支付予出租人之租金，加計押金或保證金、權利金及其他相關運用收益之總數。押金屆期雖應返還，出租人在租期內可運用該筆資金而獲有孳息，該孳息即條文所稱之運用收益，應計入；管理費約定由承租人支付，並未流向出租人，不在條文所列各項目之內，不計入。合計為一年租金加計押金的運用收益，故選 B。\n【逐項排除】\n(A) 只算了一年租金，漏掉押金的運用收益，與本規則第 130 條加計運用收益之旨不合。\n(B) 正確。一年租金加計押金一年的運用收益即為此數。\n(C) 把承租人自付的管理費當成減項扣除，該筆費用並非支付予出租人的租金，不得扣減。\n(D) 既漏計押金的運用收益，又誤扣管理費，兩處錯誤相疊。\n【演算步驟】實質租金＝年租金總額＋押金運用收益。年租金總額＝每月租金 100,000 元×12 個月＝1,200,000 元。押金總額＝每月租金 100,000 元×2 個月＝200,000 元。押金運用收益＝押金 200,000 元×年利率 2.5%＝5,000 元。實質租金＝1,200,000 元＋5,000 元＝1,205,000 元。\n【記憶點】押金生的孳息算進租金，承租人自己付掉的管理費不算。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-113-1-appraisal-018","影響不動產價格的三大因素中區域因素甚為重要，下列敘述何者非屬區域因素的描述？",18,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-113-1-appraisal-020","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？",20,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"house-113-1-appraisal-017","下列那種情況評估的是特殊價格？",17,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-113-1-appraisal-021","一棟屋齡 30 年的公寓，假設現在重建成本是 3,000 萬元，耐用年數為 50 年，殘餘價格率為 10%，以定額法計算折舊的情況下，目前公寓的價值是多少？",21,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"house-113-1-appraisal-016","有關權利估價敘述，下列何者正確？",16,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"house-113-1-appraisal-022","比較標的於 112 年 9 月以 3,060 萬元售出，當時房價指數為 102；勘估標的價格日期為 113 年 5 月，房價指數上漲至 105。假設其他條件相同，勘估標的經價格日期調整後的應該是多少？",22,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-appraisal-019",114,"收益法中對於收益的資本化可採收益資本化率或折現率，下列對於兩者數值高低關係之敘述何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"house-112-1-appraisal-019",112,"在宗地估價中，公共設施用地及公共設施保留地之估價，以下列那一種方法估價為原則？",{"webId":60,"year":61,"stem":62,"number":14},"house-111-1-appraisal-019",111,"以收益法估價時，對於客觀淨收益的計算應以何種情形為計算基準？",{"webId":64,"year":65,"stem":66,"number":14},"house-110-1-appraisal-019",110,"勘估標的若為未完工之建物，應依何種方式估價？",{"webId":68,"year":69,"stem":70,"number":14},"house-109-1-appraisal-019",109,"依據不動產估價技術規則規定，試算價格之調整運算過程中，情況、價格日期、區域因素及個別因素等調整的總調整率大於多少幅度時，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？",1786689129110]