[{"data":1,"prerenderedAt":70},["ShallowReactive",2],{"q-house-114-1-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-114-1-不動產估價概要-004","house-114-1-appraisal-004",114,1,4,"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？",{"A":17,"B":18,"C":19,"D":20},"情況調整","價格日期調整","區域因素調整","個別因素調整","A",null,"本題考點：比較法四種調整之中，「與法定用途不符之交易」歸屬於哪一種調整。\n【正解理由】《不動產估價技術規則》第 23 條規定，比較標的有該條所列情況者，應先作適當之調整；該影響交易價格之情況無法有效掌握及量化調整時，應不予採用，而其第十二款即為「與法定用途不符之交易」。同規則第 19 條第一款則把情況調整定義為：比較標的之價格形成條件中有非屬於一般正常情形而影響價格時，或有其他足以改變比較標的價格之情況存在時，就該影響部分所作之調整。第 23 條所列各款正是這類非正常情況的具體化，故選 A。\n【逐項排除】\n(A) 情況調整處理的正是比較標的本身交易情況不正常的問題，《不動產估價技術規則》第 23 條第十二款明列與法定用途不符之交易，故為正解。\n(B) 價格日期調整依《不動產估價技術規則》第 19 條第二款，處理交易日期與價格日期因時間差異致價格水準變動的問題，與用途是否符合法定用途無關。\n(C) 區域因素調整依《不動產估價技術規則》第 19 條第三款，適用於比較標的與勘估標的不在同一近鄰地區內時，將區域價格水準轉化的調整。\n(D) 個別因素調整依《不動產估價技術規則》第 19 條第四款，處理兩標的因本身條件不同所生的價格差異，逐項分析調整。\n【記憶點】情況調整管「這筆交易本身不正常」，其他三種調整管「兩個標的不一樣」。",true,[26,30,34,38,42,45],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-114-1-appraisal-003","建築物屋齡 10 年，重建成本 2,000 萬元，若殘價率為 10%，經濟耐用年數 50 年，選擇等速折舊路徑的方法計算累積折舊額為多少萬元？",3,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-114-1-appraisal-005","下列價格調整率何者符合不動產估價技術規則之規定？",5,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"house-114-1-appraisal-002","以成本法進行不動產估價，下列何者非為總成本應包括之項目？",2,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-114-1-appraisal-006","勘估標的未來平均 1 年期間之客觀淨收益為 100 萬元，收益價格為 2,000 萬元，收益資本化率為：",6,{"webId":43,"stem":44,"number":13,"year":12,"session":13},"house-114-1-appraisal-001","鄰近國小的店舖，做販賣文具及圖書生意使用，此為何種不動產估價原則之掌握？",{"webId":46,"stem":47,"number":48,"year":12,"session":13},"house-114-1-appraisal-007","以投資為目的之不動產投資評估，最適合的估價方法為：",7,[50,54,58,62,66],{"webId":51,"year":52,"stem":53,"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":55,"year":56,"stem":57,"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":59,"year":60,"stem":61,"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":63,"year":64,"stem":65,"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？",{"webId":67,"year":68,"stem":69,"number":14},"house-109-1-appraisal-004",109,"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？",1786689128744]