[{"data":1,"prerenderedAt":70},["ShallowReactive",2],{"q-house-108-1-appraisal-022":3},{"subject":4,"subjectSlug":5,"subjectKicker":6,"subjectShort":7,"subjectMcqNote":8,"question":9,"related":25,"sameNumber":49,"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-108-1-不動產估價概要-022","house-108-1-appraisal-022",108,1,22,"下列何者非屬不動產估價師受理委託估價之勘估標的？",{"A":17,"B":18,"C":19,"D":20},"土地及其權利估價","建築改良物及其權利估價","不動產租金估計","不動產稅負之估算","D",null,"本題考點：《不動產估價技術規則》第 2 條第九款勘估標的之定義，也就是估價師受託估價的客體範圍。\n【正解理由】依《不動產估價技術規則》第 2 條第九款，勘估標的「指不動產估價師接受委託所估價之土地、建築改良物（以下簡稱建物）、農作改良物及其權利」。該款把客體限定為土地、建物、農作改良物三類及其上之權利；稅負是依稅法所定稅基與稅率計算應納金額，不屬於上述任何一類客體或其權利，故選 D。\n【逐項排除】\n(A) 土地及其權利正是《不動產估價技術規則》第 2 條第九款明列的客體，屬受託估價之勘估標的。\n(B) 建築改良物及其權利同為該款明列的客體，《不動產估價技術規則》第 108 條並規定「建物估價，以成本法估價為原則」。\n(C) 依《不動產估價技術規則》第 6 條，不動產估價「估計租金種類包括正常租金及限定租金」，同規則第 130 條規定「不動產租金估計，以估計勘估標的之實質租金為原則」，租金估計是就勘估標的所為的估價工作。\n(D) 不動產稅負之估算屬稅捐計算，不在《不動產估價技術規則》第 2 條第九款所列客體之內，為本題應選者。\n【記憶點】勘估標的只有三類客體加其權利：土地、建物、農作改良物。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-108-1-appraisal-021","依不動產估價技術規則之規定，運用計量模型分析法進行估價，下列敘述何者錯誤？",21,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-108-1-appraisal-023","不動產估價師在收集比較標的相關交易等案例及資料時，得向當事人、四鄰、其他不動產估價師、不動產經紀人員、地政士、地政機關、金融機構、公地管理機關、司法機關、媒體或有關單位收集之。請問：到實價登錄系統查詢交易案例相關資訊，屬向何者收集資料？",23,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"house-108-1-appraisal-020","下列敘述何者為正確？",20,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-108-1-appraisal-024","對具有市場性之不動產，以違反經濟合理性之不動產分割為前提，查估其所形成之價值，並以貨幣金額表示者，屬下列那一種價格？",24,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"house-108-1-appraisal-019","有關區域因素之調整，下列敘述何者為正確？",19,{"webId":47,"stem":36,"number":48,"year":12,"session":13},"house-108-1-appraisal-025",25,[50,54,58,62,66],{"webId":51,"year":52,"stem":53,"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":55,"year":56,"stem":57,"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":59,"year":60,"stem":61,"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":63,"year":64,"stem":65,"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":67,"year":68,"stem":69,"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？",1786689130253]