[{"data":1,"prerenderedAt":54},["ShallowReactive",2],{"q-house-105-1-appraisal-039":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-039","house-105-1-appraisal-039",105,1,39,"依不動產估價技術規則之規定，附著於土地之工事及水利土壤之改良，應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","土地開發分析法","C",null,"本題考點：附著於土地之工事及水利土壤之改良，其估價應以何種方法為原則。\n【正解理由】依《不動產估價技術規則》第 112 條，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。條文明白把成本法列為原則方法，比較法與收益法只是決定估價額時得斟酌的結果來源，故選 C。\n【逐項排除】\n(A) 錯誤。比較法在《不動產估價技術規則》第 112 條但書中僅屬得斟酌其估價結果者，非該條所定之原則方法；其本質依同規則第 18 條，是以比較標的價格為基礎經比較、分析及調整推算價格。\n(B) 錯誤。收益法在《不動產估價技術規則》第 112 條但書中同樣只是得斟酌之結果來源；依同規則第 28 條，其得採直接資本化法、折現現金流量分析法等方法求取收益價格。\n(C) 正確。成本法即《不動產估價技術規則》第 112 條明定之原則方法；依同規則第 48 條，係求取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。\n(D) 錯誤。土地開發分析法依《不動產估價技術規則》第 70 條，求的是總銷售金額扣除直接成本、間接成本、資本利息及利潤後之土地價格，與工事及水利土壤改良之估價無涉。\n【記憶點】土地改良物走成本法：建物依《不動產估價技術規則》第 108 條，工事與水利土壤改良依同規則第 112 條。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-105-1-appraisal-038","試算價格之調整運算過程中，下列何者符合不動產估價技術規則第 25 條之規定？",38,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-105-1-appraisal-040","某一住宅用地，面積 1000 坪，建蔽率 50%，容積率 225%，擬規劃地上 7 層地下 2 層之集合住宅。假設本案完工後總銷售金額為 80000 萬元，資本利息綜合利率為 12%、利潤率為 20%、開發或建築所需之直接成本為 20000 萬元、開發或建築所需之間接成本為 8400 萬元，以土地開發分析法估計本住宅用地的價格，請問下列何者最接近？",40,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"house-105-1-appraisal-037","依不動產估價技術規則第 26 條規定，檢討後試算價格之間差距達多少以上者，應排除該試算價格之適用？",37,{"webId":39,"stem":40,"number":13,"year":41,"session":13},"house-106-1-appraisal-001","不動產估價應敘明價格種類，如估價師受託辦理太平島估價，您認為應屬於何種價格？",106,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"house-105-1-appraisal-036","依不動產估價技術規則之規定，下列敘述何者正確？",36,{"webId":47,"stem":48,"number":49,"year":41,"session":13},"house-106-1-appraisal-002","下列何種情況，可歸類於不動產估價價格種類中之正常價格？",2,[51],{"webId":52,"year":41,"stem":53,"number":14},"house-106-1-appraisal-039","有關不動產價值的定義，下列何者正確？",1786689131095]