[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-106-1-appraisal-006":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-106-1-不動產估價概要-006","house-106-1-appraisal-006",106,1,6,"某出租型不動產之年總收益為 100 萬元，若總費用率為總收益的 40%，收益資本化率 4%，則該不動產之收益價格應為多少？",{"A":17,"B":18,"C":19,"D":20},"1,000 萬元","1,200 萬元","1,500 萬元","2,500 萬元","C",null,"本題考點：直接資本化法的收益價格公式，淨收益須先扣總費用才能資本化。\n【正解理由】依《不動產估價技術規則》第 30 條，直接資本化法之計算公式為「收益價格＝勘估標的未來平均一年期間之客觀淨收益÷收益資本化率」；同規則第 42 條第一項規定有效總收入減總費用即淨收益。故須先自年總收益扣除百分之四十之總費用得淨收益，再以資本化率百分之四資本化，得新臺幣 1,500 萬元，故選 C。\n【逐項排除】\n(A) 錯誤：新臺幣 1,000 萬元係誤把總費用新臺幣 400,000 元當成淨收益資本化，分子取錯。\n(B) 錯誤：新臺幣 1,200 萬元須以淨收益新臺幣 600,000 元除以百分之五得出，與題示百分之四不符。\n(C) 正確：淨收益新臺幣 600,000 元除以百分之四，得新臺幣 1,500 萬元。\n(D) 錯誤：新臺幣 2,500 萬元係直接以年總收益新臺幣 1,000,000 元資本化，漏未依《不動產估價技術規則》第 42 條減除總費用。\n【演算步驟】總費用＝新臺幣 1,000,000 元 × 40% ＝新臺幣 400,000 元；淨收益＝新臺幣 1,000,000 元 － 新臺幣 400,000 元 ＝新臺幣 600,000 元；收益價格＝新臺幣 600,000 元 ÷ 4% ＝新臺幣 15,000,000 元。\n【記憶點】先扣費用再除以資本化率；直接拿總收益去除必定偏大。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-106-1-appraisal-005","臺北市政府最近發布之 10 月份住宅價格指數，中山松山南港區標準住宅總價 1,224 萬元、萬華文山北投區 1,080 萬元，其價差達 144 萬元。以上的價差分析，屬下列何種運用？",5,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-106-1-appraisal-007","不動產估價比較法就「畸零地或有合併使用之交易」所進行之調整，是屬於何項調整？",7,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"house-106-1-appraisal-004","如您於捷運地下街承租營運中，隔壁店家因故不與捷運局續租，此時您打算一併承租擴大經營，所承租之租金屬性應屬下列何者？",4,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-106-1-appraisal-008","關於不動產估價收益法之總費用估算項目，下列何者正確？",8,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"house-106-1-appraisal-003","依不動產估價技術規則第 7 條規定：「依本規則辦理估價所稱之面積，已辦理登記者，以登記之面積為準」但未辦理登記或以部分面積為估價者，應如何處理？",3,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"house-106-1-appraisal-010","「考慮銀行定期存款利率、政府公債利率、不動產投資之風險性、貨幣變動狀況及不動產價格之變動趨勢等因素，選擇最具一般性財貨之投資報酬率為基準，比較觀察該投資財貨與勘估標的個別特性之差異，並就流通性、風險性、增值性及管理上之難易程度等因素加以比較決定之。」係指收益資本化率何種方式？",10,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-appraisal-006",114,"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：",{"webId":56,"year":57,"stem":58,"number":14},"house-113-1-appraisal-006",113,"不動產估價技術規則對不動產估價方法運用的規定，下列何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"house-112-1-appraisal-006",112,"依不動產估價技術規則規定，比較標的為父親賣給兒子之交易，應進行何種調整？",{"webId":64,"year":65,"stem":66,"number":14},"house-111-1-appraisal-006",111,"利用計量模型分析法進行估價，應蒐集相當數量具代表性之比較標的，在計量模型的影響不動產價格之因素中，現有 6 項區域因素，5 項個別因素，因此至少要蒐集多少數量以上之比較標的才符合不動產估價技術規則之規定？",{"webId":68,"year":69,"stem":70,"number":14},"house-110-1-appraisal-006",110,"有一 500 坪建地可興建大樓出售，預期新大樓之總銷售金額為 10 億元，若營建施工費為 3 億元、管理銷售費用等間接成本為 9 千萬元、要求的利潤率為 18%、資本綜合利率為 5%。請問該建地每坪價格約為多少？",1786689130555]