[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-114-1-appraisal-022":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-022","house-114-1-appraisal-022",114,1,22,"依不動產估價技術規則第 130 條之規定，不動產租金估計以估計勘估標的之何種租金為原則？",{"A":17,"B":18,"C":19,"D":20},"經濟租金","支付租金","合理租金","實質租金","D",null,"本題考點：《不動產估價技術規則》第 130 條之不動產租金估計原則——以估計實質租金為原則。\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；同條並定義實質租金，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。可見規則要求估計的是出租人自租賃關係取得之全部對價總數，而非僅每期帳面支付之數額，故選 D。\n【逐項排除】\n(A) 經濟租金：指市場供需所形成之市場水準租金，屬理論與市場面之概念；《不動產估價技術規則》第 130 條明定之估計原則是實質租金，並非經濟租金。\n(B) 支付租金：僅指承租人每期支付予出租人之租金本身，未加計押金或保證金、權利金及其他相關運用收益，只是實質租金之組成部分，非估計原則所指。\n(C) 合理租金：並非《不動產估價技術規則》之用語；同規則第 2 條就租金種類僅定義正常租金與限定租金，並無「合理租金」一詞，屬混淆選項。\n(D) 實質租金：與《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」之明文完全一致，為正確答案。\n【記憶點】租金估計抓「實質」：每期支付之租金＋押金、保證金、權利金等運用收益之總數。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-114-1-appraisal-021","以直接資本化法對同一不動產之土地、建物及不動產分別評估其價值，則三者之收益資本化率數值何者最高？",21,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-114-1-appraisal-023","依不動產估價技術規則第 32 條之規定，若期末處分價值已知，以折現現金流量分析法計入該價值時，應採取那一種資本化率？",23,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"house-114-1-appraisal-020","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？",20,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-114-1-appraisal-024","於不動產租金估計中有所謂的經濟租金與支付租金，兩者的大小關係為何？",24,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"house-114-1-appraisal-019","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？",19,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"house-114-1-appraisal-025","估價事務所接受委託展開估價作業前應先確定估價基本事項，於下列各項中應包含那些項目？ ①確定勘估標的內容 ②確定勘查日期 ③確定價格種類 ④確定估價目的 ⑤確定估價條件",25,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-113-1-appraisal-022",113,"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？",{"webId":56,"year":57,"stem":58,"number":14},"house-112-1-appraisal-022",112,"下列那一種方法不屬於計算收益資本化率或折現率之方法？",{"webId":60,"year":61,"stem":62,"number":14},"house-111-1-appraisal-022",111,"科學園區附近的農業用地，未來可能變更為建地，土地所有權人要求估價人員針對其農地未來可能變更為建地情況進行估價，請問該筆土地的價格屬於何種類？",{"webId":64,"year":65,"stem":66,"number":14},"house-110-1-appraisal-022",110,"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？",{"webId":68,"year":69,"stem":70,"number":14},"house-109-1-appraisal-022",109,"國內已有不動產證券化的個案，依據不動產估價技術規則規定，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，何種價格應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情形賦予相對較大之權重？",1786689128910]