[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-110-1-appraisal-014":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-110-1-不動產估價概要-014","house-110-1-appraisal-014",110,1,14,"都市更新權利變換前之透天厝（僅有一所有權人）房地總價為 1,500 萬元，房地價值比為 1:9。若該基地素地價格經評估為 1,300 萬元整，請問該基地之權利價值依不動產估價技術規則規定應為多少？",{"A":17,"B":18,"C":19,"D":20},"1,500 萬元","1,400 萬元","1,350 萬元","1,300 萬元","C",null,"本題考點：都市更新權利變換前，非屬區分所有建物之基地權利價值計算，《不動產估價技術規則》第 126-1 條。\n【正解理由】依《不動產估價技術規則》第 126-1 條，「權利變換前為非屬區分所有之建物者，應以該建物之房地總價乘以基地價值比率計算基地權利價值。但基地權利價值低於素地價值者，以素地價值為準」。本題透天厝僅有一所有權人，屬非區分所有建物，房地總價 1,500 萬元乘以基地價值比率十分之九為 1,350 萬元，高於素地價格 1,300 萬元，不落入但書，故選 C。\n【逐項排除】\n(A) 1,500 萬元：為房地總價全額，未乘以基地價值比率分算土地部分。\n(B) 1,400 萬元：既非按房地價值比 1：9 分算所得，也不是素地價值。\n(C) 1,350 萬元：1,500 萬元乘以十分之九，且高於素地價值，與《不動產估價技術規則》第 126-1 條本文相符，為正解。\n(D) 1,300 萬元：為素地價格；《不動產估價技術規則》第 126-1 條但書僅於基地權利價值低於素地價值時適用。\n【演算步驟】公式：基地權利價值＝房地總價 × 基地價值比率。代入：基地價值比率＝9 ÷ （1＋9）＝0.9；1,500 萬元 × 0.9＝1,350 萬元。比較：1,350 萬元大於素地價值 1,300 萬元。結果：1,350 萬元。\n【記憶點】非區分所有建物先乘基地價值比率，再與素地價值取高者。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-110-1-appraisal-013","依不動產估價技術規則規定，下列有關租金之兩種敘述，何者正確？",13,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-110-1-appraisal-015","依不動產估價技術規則規定，下列有關特殊宗地之估價，何者敘述錯誤？",15,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"house-110-1-appraisal-012","比較標的於 110 年 1 月以 2,000 萬元成交，當時之價格指數為 95；勘估標的之價格日期為 110 年 9 月，價格指數為 101。假設其他條件皆相同，請問勘估標的經價格日期調整後之價格約為多少？",12,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-110-1-appraisal-016","土地承租人欲購買所承租土地供未來繼續使用，委託不動產估價師進行估價，其價格種類為何？",16,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"house-110-1-appraisal-011","依不動產估價技術規則規定，以不動產證券化為估價目的者，其折現現金流量分析法之總費用應依何種資料加以推算？",11,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"house-110-1-appraisal-017","近年受疫情影響，各地商圈人潮減少、店面空置率提高，此屬於何種價格影響因素？",17,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-appraisal-014",114,"下列何者是個別因素之描述？",{"webId":56,"year":57,"stem":58,"number":14},"house-113-1-appraisal-014",113,"有關收益法的公式，下列何者錯誤？",{"webId":60,"year":61,"stem":62,"number":14},"house-112-1-appraisal-014",112,"決定收益資本化率之方法中，選擇數個與勘估標的相同或相似之比較標的，以其淨收益除以價格後，以所得之商數加以比較決定之方法為何？",{"webId":64,"year":65,"stem":66,"number":14},"house-111-1-appraisal-014",111,"不動產估價比較法於市場成交資訊充足時廣為運用，有關比較法之敘述，下列何者錯誤？",{"webId":68,"year":69,"stem":70,"number":14},"house-109-1-appraisal-014",109,"某商用不動產之自有資金要求報酬率 8%、向銀行融資之利率 4%，當自有資金的比重為 50%，以加權平均資金成本法估算之收益法折現率為何？",1786689129730]