[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-110-1-appraisal-022":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-022","house-110-1-appraisal-022",110,1,22,"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？",{"A":17,"B":18,"C":19,"D":20},"50 萬元","52 萬元","70 萬元","72 萬元","C",null,"本題考點：新訂租約之年租金估計，適用《不動產估價技術規則》第 132 條第二款「以價格乘租金收益率求淨收益、再加計必要費用」之算式。\n【正解理由】《不動產估價技術規則》第 131 條規定，不動產租金估計應視新訂租約與續訂租約分別為之；本規則第 132 條第二款則定新訂租約得「以勘估標的價格乘以租金收益率，以估計淨收益，再加計必要費用」。市場價格 1,000 萬元乘租金收益率 5% 得淨收益 50 萬元，再加計必要費用 20 萬元，年租金即為 70 萬元。租賃所得稅 2 萬元則不計入，因《不動產估價技術規則》第 38 條所列總費用項目為地價稅或地租、房屋稅、保險費、管理費及維修費等，並不包含出租人之所得稅，故選 C。\n【逐項排除】\n(A) 50 萬元：只算到價格乘租金收益率所得之淨收益，漏了該款要求「再加計必要費用」的 20 萬元。\n(B) 52 萬元：以淨收益 50 萬元加租賃所得稅 2 萬元計得，既漏加必要費用，又把所得稅誤當費用。\n(C) 70 萬元：淨收益 50 萬元加必要費用 20 萬元，與該款算式相符，為正確答案。\n(D) 72 萬元：在 70 萬元之外又加計租賃所得稅 2 萬元，超出總費用的項目範圍。\n【記憶點】新訂租約的租金＝價格乘租金收益率的淨收益＋必要費用；所得稅是收到租金以後的稅，不是產生租金的費用。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-110-1-appraisal-021","依據不動產估價技術規則第 43 條規定，收益資本化率應考慮之因素不包括下列何者？",21,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-110-1-appraisal-023","續訂租約之租金估計方法中，差額分配法係指下列何種差額？",23,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"house-110-1-appraisal-020","某房地之淨收益 100 萬元\u002F年，其中建物淨收益 60 萬元\u002F年。假設土地、建物之收益資本化率分別為 2%、4%，請問土地收益價格為？",20,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-110-1-appraisal-024","實際建築使用之容積率超過法定容積率之房地，應以何種方式估價？",24,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"house-110-1-appraisal-019","勘估標的若為未完工之建物，應依何種方式估價？",19,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"house-110-1-appraisal-025","某區分所有建物位於住宅大樓十樓，其樓層別效用比為 110%，平均樓層別效用比為 105%。假設全棟建物成本價格占全棟房地總價格比率為 40%，該區分所有建物之地價分配率為何？",25,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"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":56,"year":57,"stem":58,"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":60,"year":61,"stem":62,"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":64,"year":65,"stem":66,"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":68,"year":69,"stem":70,"number":14},"house-109-1-appraisal-022",109,"國內已有不動產證券化的個案，依據不動產估價技術規則規定，以契約約定租金作為不動產證券化受益證券信託利益分配基礎者，何種價格應視不同價格所蒐集資料可信度及估價種類目的條件差異，考量價格形成因素之相近程度情形賦予相對較大之權重？",1786689129793]