[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-105-1-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-105-1-不動產估價概要-022","house-105-1-appraisal-022",105,1,22,"依不動產估價技術規則之規定，下列何者並非由不動產估價師公會全國聯合會公告？",{"A":17,"B":18,"C":19,"D":20},"建物經濟耐用年數表","建築改良物標準單價表","營造或施工費標準表","廣告費、銷售費、管理費及稅捐之相關費率","B",null,"本題考點：《不動產估價技術規則》中哪些表冊與費率由不動產估價師公會全國聯合會公告，哪些出自直轄市或縣（市）政府。\n【正解理由】依《不動產估價技術規則》第 56 條第 3 項，「前項營造或施工費標準表應由不動產估價師公會全國聯合會（以下簡稱全聯會）按不同主體構造種類及地區公告之。未公告前，應依直轄市或縣（市）政府發布地價調查用建築改良物標準單價表為準」。可知建築改良物標準單價表的發布者是直轄市或縣（市）政府，而且它的定位是全聯會尚未公告前的替代基準，並非全聯會公告事項，故選 B。\n【逐項排除】\n(A) 建物經濟耐用年數表：依《不動產估價技術規則》第 66 條，該表由全聯會依建物之經濟功能及使用效益，按不同主體構造種類及地區公告之，屬全聯會公告項目。\n(B) 建築改良物標準單價表：如前所述，係直轄市或縣（市）政府發布之地價調查用表，全聯會不公告，為本題所問者。\n(C) 營造或施工費標準表：依《不動產估價技術規則》第 56 條第 3 項，明定由全聯會按不同主體構造種類及地區公告之。\n(D) 廣告費、銷售費、管理費及稅捐之相關費率：依《不動產估價技術規則》第 61 條，該等費用應按總成本乘以相關費率計算，相關費率應由全聯會定期公告之。\n【記憶點】跨縣市共通的技術性表冊與費率歸全聯會，名稱帶「地價調查用」的標準單價表出自地方政府。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-105-1-appraisal-021","有關建物殘餘價格率之敘述，下列何者錯誤？",21,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-105-1-appraisal-023","有關房地估價之敘述，下列何者錯誤？",23,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"house-105-1-appraisal-020","有關租金估價的敘述，下列何者正確？",20,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-105-1-appraisal-024","有關比較法之敘述，下列何者錯誤？",24,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"house-105-1-appraisal-019","有關直接資本化法的敘述，下列何者錯誤？",19,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"house-105-1-appraisal-025","有關市地重劃估價的敘述，下列何者錯誤？",25,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-appraisal-022",114,"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？",{"webId":56,"year":57,"stem":58,"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":60,"year":61,"stem":62,"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":64,"year":65,"stem":66,"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":68,"year":69,"stem":70,"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？",1786689130948]