[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-109-1-appraisal-005":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-109-1-不動產估價概要-005","house-109-1-appraisal-005",109,1,5,"對於區分所有建物估價運用樓層別效用比時，下列敘述何者正確？",{"A":17,"B":18,"C":19,"D":20},"樓層別效用比是各層樓區分所有建物之立體地價差異所形成的樓層別效用比率","樓層別效用比可從各層樓出售價格案例，扣除開發利潤與土地成本費用後，推算區分所有建物各樓層效用比","樓層別效用比包含區分所有建物的土地效用與建築物效用","樓層別效用比通常地面層是最高，4 樓為最低；當樓層數越高，樓層別效用比就越高","C",null,"本題考點：區分所有建物估價中樓層別效用比的內涵，及其與地價分配率的分工。\n【正解理由】依《不動產估價技術規則》第 100 條第二項，該區分所有建物之地價分配率＝該區分所有建物之樓層別效用比－平均樓層別效用比×全棟建物成本價格占全棟房地總價格比率。必須從樓層別效用比中減去建物成本占比，才會得到只反映土地的地價分配率，可見樓層別效用比本身兼含土地效用與建築物效用，故選 C。\n【逐項排除】\n(A) 錯誤。只反映各層立體地價差異的是《不動產估價技術規則》第 100 條第二項的地價分配率，樓層別效用比是尚未減除建物成本占比的房地效用比率。\n(B) 錯誤。依《不動產估價技術規則》第 98 條第二項，樓層別效用比由全聯會按不同地區所蒐集之案例公告，並依市場行情及地方習慣推估之；把出售價格扣除開發利潤與土地成本費用後，得到的是建物部分的效用，不是樓層別效用比。\n(C) 正確。樓層別效用比同時涵蓋土地效用與建築物效用，這正是《不動產估價技術規則》第 100 條第二項要再減去建物成本占比才能轉為地價分配率的原因。\n(D) 錯誤。依《不動產估價技術規則》第 98 條第二項，樓層別效用比按各地案例公告並依市場行情及地方習慣推估，並非隨樓層升高而單調遞增，後段所述與該項性質不符。\n【記憶點】效用比含房地，減去建物成本占比之後才是地價分配率。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-109-1-appraisal-004","經分析考量市場上類似不動產之正常租金為每年每坪 12,000 元，合理空置率為 5%，淨收益率為 75%，貸款資金占不動產價格比率 80%，有效總收入乘數為 15，請以有效總收入乘數法計算出收益資本化率為多少？",4,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-109-1-appraisal-006","比較法以比較標的價格為基礎，下列那一項比較標的在正常情況下應排除適用？",6,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"house-109-1-appraisal-003","進行宗地估價時，下列敘述何者錯誤？",3,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-109-1-appraisal-007","某大樓座落於原為住宅區變更為商業區之土地，依據目前土地使用管制相關法令規定，該大樓應以商業與一般事務所為其法定用途，今勘估標的某層建物未變更為商業區前之原核定用途為住宅使用，請問勘估標的之估價處理方式，下列何者較為適當？",7,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"house-109-1-appraisal-002","某一建築物重建成本為 800 萬元，經濟耐用年數為 40 年，物理耐用年數為 50 年，該建築物殘餘價格為 80 萬元，現已完工使用經過 10 年，請問該建築物以等速折舊計算時，每年折舊額為多少？",2,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"house-109-1-appraisal-008","有關都市更新權利變換估價，下列敘述何者錯誤？",8,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-appraisal-005",114,"下列價格調整率何者符合不動產估價技術規則之規定？",{"webId":56,"year":57,"stem":58,"number":14},"house-113-1-appraisal-005",113,"下列有關租金估計的敘述何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"house-112-1-appraisal-005",112,"老舊公寓因加裝電梯設備，價格也因此提升，此為何種不動產原則？",{"webId":64,"year":65,"stem":66,"number":14},"house-111-1-appraisal-005",111,"不動產估價原則是估價之根基，不動產估價技術規則對「最有效使用」原則有所定義，請問下列敘述何者錯誤？",{"webId":68,"year":69,"stem":70,"number":14},"house-110-1-appraisal-005",110,"建物總成本 1,000 萬元，經濟耐用年數 50 年，建物殘餘價格率 10%。若每年折舊額皆相同，請問每年折舊率為何？",1786689129872]