[{"data":1,"prerenderedAt":55},["ShallowReactive",2],{"q-house-106-1-appraisal-030":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-030","house-106-1-appraisal-030",106,1,30,"附有建物之宗地，考慮建物對宗地價格影響下所為之土地估價，稱之為：",{"A":17,"B":18,"C":19,"D":20},"分割估價","合併估價","部分估價","獨立估價","C",null,"本題考點：附有建物之宗地，在考慮建物影響下所為的土地估價，屬部分估價。\n【正解理由】依《不動產估價技術規則》第 86 條，「附有建物之宗地估價，應考慮該建物對該宗地價格造成之影響。但以素地估價為前提並於估價報告書敘明者，不在此限」。本文與但書恰好切出兩種作法：把地上建物的影響一併納入，所評的是整體不動產中土地這一部分的價格，稱部分估價；反之依但書把土地當作其上無建物的素地評價，才是獨立估價。題示為前者，故選 C。\n【逐項排除】\n(A) 分割估價對應同規則第 83 條，以分割為前提之宗地估價，應考慮分割前後之價格變動情形而予酌量增減，處理的是宗地界線的改變。\n(B) 合併估價見於《不動產估價技術規則》第 83 條與第 84 條，數筆土地合併為一宗進行土地利用之估價，應以合併後土地估價，並以合併前各筆土地價值比例分算其土地價格，處理的同樣是筆數增減而非建物影響。\n(C) 部分估價即在地上建物存在且納入考量的狀態下評估宗地價格，與第 86 條本文所定相符。\n(D) 獨立估價是把宗地視為素地評價，對應第 86 條但書所定以素地估價為前提並於估價報告書敘明的情形，與題示的考慮建物影響正好相反。\n【記憶點】建物算進去是部分估價，當素地評是獨立估價。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-106-1-appraisal-026","依不動產估價技術規則第 68 條規定，建物累積折舊額之計算，應視下列何者選擇屬於等速折舊、初期加速折舊或初期減速折舊路徑之折舊方法？",26,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-106-1-appraisal-031","下列有關勘估標的與比較標的調整及試算價格求取之敘述，何者正確？",31,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"house-106-1-appraisal-024","某私立學校為達校產活化目的，二年前將校舍之一部分出租予另一間外語學校，今年屆期想再續約，教育主管機構要求須附估價報告書供審查，此時所估之租金在目前的估價法規被歸類為下列何者﹖",24,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-106-1-appraisal-033","臺灣南部有許多鹽田，其價值評估以比較法估價為原則。若無買賣實例者，下列敘述何者正確？",33,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"house-106-1-appraisal-023","不動產附近如有公園、圖書館、學校、歌劇院等建設，皆會對其價值產生影響，此種估價時需掌握的原則較適合被稱為：",23,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"house-106-1-appraisal-034","下列有關永佃權估價之敘述，何者正確？",34,[51],{"webId":52,"year":53,"stem":54,"number":14},"house-105-1-appraisal-030",105,"不動產估價技術規則有關耐用年數之敘述，下列何者最為正確？",1786689130676]