[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-114-1-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-114-1-不動產估價概要-009","house-114-1-appraisal-009",114,1,9,"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？",{"A":17,"B":18,"C":19,"D":20},"比較法","收益法","成本法","土地殘餘法","C",null,"本題考點：附著於土地之工事及水利土壤改良，法定的原則估價方法。\n【正解理由】《不動產估價技術規則》第 112 條規定：「附著於土地之工事及水利土壤之改良，以成本法估價為原則。但得斟酌比較法及收益法估價之結果，決定其估價額。」題幹所述標的與本條本文所指者相同，其原則方法即為成本法，故選 C。\n【逐項排除】\n(A) 比較法定義於《不動產估價技術規則》第 18 條第一項，以比較標的價格為基礎，經比較、分析及調整推算勘估標的價格；就本題標的而言，它是同規則第 112 條但書所稱得斟酌的估價結果之一，不是本文所定的原則方法。\n(B) 收益法依《不動產估價技術規則》第 28 條第一項，得採直接資本化法、折現現金流量分析法等方法；同規則第 112 條但書同樣只把它列為得斟酌者。\n(C) 成本法依《不動產估價技術規則》第 48 條第一項，求取勘估標的於價格日期之重建成本或重置成本，扣減其累積折舊額或其他應扣除部分以推算價格，正是同規則第 112 條本文所定之原則方法，故為正解。\n(D) 土地殘餘法並非《不動產估價技術規則》所定之方法名稱；該規則中形式相近者為第 44 條第一項第二款，地上有建物者之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，屬收益法之運用，非本題所問之原則方法。\n【記憶點】工事與水利土壤改良、建物（《不動產估價技術規則》第 108 條）都是成本法為原則。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-114-1-appraisal-008","債務保障比率為 1.3、貸款常數為 0.055、貸款資金占不動產價格比率為 70%，收益資本化率約為：",8,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-114-1-appraisal-010","下列有關直接資本化法之敘述何者正確？",10,{"webId":35,"stem":36,"number":37,"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,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-114-1-appraisal-011","下列有關成本法之敘述何者正確？",11,{"webId":43,"stem":44,"number":45,"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":47,"stem":48,"number":49,"year":12,"session":13},"house-114-1-appraisal-012","有關土地開發分析法之資本利息綜合利率之敘述何者正確？",12,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"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":56,"year":57,"stem":58,"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":60,"year":61,"stem":62,"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":64,"year":65,"stem":66,"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？",{"webId":68,"year":69,"stem":70,"number":14},"house-109-1-appraisal-009",109,"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？",1786689128799]