[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-105-1-appraisal-010":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-105-1-不動產估價概要-010","house-105-1-appraisal-010",105,1,10,"客觀淨收益之評估，應符合何種估價原則，以作為評估之基準？",{"A":17,"B":18,"C":19,"D":20},"最有效使用原則","替代原則","適合原則","外部性原則","A",null,"本題考點：《不動產估價技術規則》第 33 條第 1 項，客觀淨收益的評估基準是最有效使用，而非勘估標的現況的實際收益。\n【正解理由】依《不動產估價技術規則》第 33 條第 1 項，客觀淨收益應以勘估標的作最有效使用之客觀淨收益為基準，並參酌鄰近類似不動產在最有效使用情況下之收益推算之；同規則第 2 條第 17 款並將最有效使用定義為客觀上具有良好意識及通常之使用能力者，在合法、實質可能、正當合理、財務可行前提下，所作得以獲致最高利益之使用。條文兩處都把基準指向同一個原則，故選 A。\n【逐項排除】\n(A) 正確。《不動產估價技術規則》第 33 條第 1 項明文以最有效使用之客觀淨收益為基準，所謂客觀，指的正是排除現況低度使用或個別經營良窳，回到最有效使用狀態下應有的收益。\n(B) 替代原則是比較法選取比較標的、以同等效用標的相互對照的前提，處理的是參照物的選擇，不是淨收益客觀性的判準。\n(C) 適合原則檢視不動產利用與外部環境是否協調，屬用途妥當性的判斷，條文並未以之作為客觀淨收益的評估基準。\n(D) 外部性原則著眼於外部條件造成的價格增減，例如《不動產估價技術規則》第 88 條所定土地之上下有其他設施通過致使用受限制時，應自正常價格扣除地價減損額，與淨收益的推估基準無涉。\n【記憶點】客觀淨收益不是照現況租金抄，而是照最有效使用的收益推。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-105-1-appraisal-009","影響不動產價格的一般因素，不包含下列何者？",9,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-105-1-appraisal-011","臺灣老年人口的比例正大幅增加，高齡化社會已成為重大議題，此屬於何種影響價格因素？",11,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"house-105-1-appraisal-008","不動產估價常用之比較法、成本法與收益法，其評價基礎為何？",8,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-105-1-appraisal-012","某塊素地為都市計畫工業區土地，若以其變更為住宅區的前提來估價，請問評估之價格種類為：",12,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"house-105-1-appraisal-007","依不動產估價技術規則之規定，評估何種價格種類時，應同時估計其正常價格？",7,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"house-105-1-appraisal-013","地政機關辦理公告土地現值之估價方法，其主要之法令依據為：",13,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-appraisal-010",114,"下列有關直接資本化法之敘述何者正確？",{"webId":56,"year":57,"stem":58,"number":14},"house-113-1-appraisal-010",113,"有關營造或施工費的敘述何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"house-112-1-appraisal-010",112,"有一幢公寓每坪平均售價為 60 萬元，1 樓每坪售價為 75 萬元，4 樓每坪售價為 50 萬元，建物價格占不動產價格之 40%，若 4 樓之樓層別效用比為 100%，則 1 樓之樓層別效用比為何？",{"webId":64,"year":65,"stem":66,"number":14},"house-111-1-appraisal-010",111,"不動產估價應就不同估價方法估價所獲得之價格進行綜合比較，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，決定勘估標的價格。若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，何種方法應視前項情形賦予相對較大之權重？",{"webId":68,"year":69,"stem":70,"number":14},"house-110-1-appraisal-010",110,"100 坪之辦公室出租，每月每坪正常租金為 1,000 元，推估該辦公室合理空置率為 8%，每年之地價稅、房屋稅、保險費、管理費及維修費為 120,000 元，貸款支出為 200,000 元。該辦公室每年之淨收益為多少？",1786689130848]