[{"data":1,"prerenderedAt":71},["ShallowReactive",2],{"q-house-112-1-appraisal-008":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-112-1-不動產估價概要-008","house-112-1-appraisal-008",112,1,8,"有一不動產平均每年每坪之淨收益為 3,000 元，若收益資本化率為 5%，該不動產每坪之收益價格為：",{"A":17,"B":18,"C":19,"D":20},"8 萬元","7 萬元","6 萬元","5 萬元","C",null,"本題考點：直接資本化法求取收益價格的公式運用。\n【正解理由】依《不動產估價技術規則》第 29 條，直接資本化法係以勘估標的未來平均一年期間之客觀淨收益，應用價格日期當時適當之收益資本化率推算價格之方法；同規則第 30 條明定「收益價格＝勘估標的未來平均一年期間之客觀淨收益÷收益資本化率」。以題設每坪平均一年期間之淨收益除以收益資本化率，即得每坪收益價格新臺幣 60,000 元，即 6 萬元，故選 C。\n【逐項排除】\n(A) 每坪 8 萬元反推之收益資本化率為 3,000 元÷80,000 元＝3.75%，與題設的 5% 不符。\n(B) 每坪 7 萬元反推之收益資本化率為 3,000 元÷70,000 元，約 4.29%，與題設不符。\n(C) 正確。每坪 60,000 元反推之收益資本化率為 3,000 元÷60,000 元＝5%，與題設一致。\n(D) 每坪 5 萬元反推之收益資本化率為 3,000 元÷50,000 元＝6%，與題設不符。\n【演算步驟】公式（第 30 條）：收益價格＝客觀淨收益÷收益資本化率。代入：客觀淨收益＝新臺幣 3,000 元／坪／年，收益資本化率＝5%（0.05）。計算：3,000 元／坪／年÷0.05＝60,000 元／坪。結果：每坪收益價格新臺幣 60,000 元，即 6 萬元。\n【記憶點】淨收益除以收益資本化率就是收益價格，率愈小、價格愈大。",true,[26,30,34,38,42,46],{"webId":27,"stem":28,"number":29,"year":12,"session":13},"house-112-1-appraisal-007","下列之建物殘餘價格率，何者符合不動產估價技術規則之規定？",7,{"webId":31,"stem":32,"number":33,"year":12,"session":13},"house-112-1-appraisal-009","下列何者不是收益法推算勘估標的總費用之項目？",9,{"webId":35,"stem":36,"number":37,"year":12,"session":13},"house-112-1-appraisal-006","依不動產估價技術規則規定，比較標的為父親賣給兒子之交易，應進行何種調整？",6,{"webId":39,"stem":40,"number":41,"year":12,"session":13},"house-112-1-appraisal-010","有一幢公寓每坪平均售價為 60 萬元，1 樓每坪售價為 75 萬元，4 樓每坪售價為 50 萬元，建物價格占不動產價格之 40%，若 4 樓之樓層別效用比為 100%，則 1 樓之樓層別效用比為何？",10,{"webId":43,"stem":44,"number":45,"year":12,"session":13},"house-112-1-appraisal-005","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？",5,{"webId":47,"stem":48,"number":49,"year":12,"session":13},"house-112-1-appraisal-011","目前銀行之一年期定存利率為 1.57%，活存利率為 0.58%，短期放款利率為 7.11%，下列之敘述何者正確？",11,[51,55,59,63,67],{"webId":52,"year":53,"stem":54,"number":14},"house-114-1-appraisal-008",114,"債務保障比率為 1.3、貸款常數為 0.055、貸款資金占不動產價格比率為 70%，收益資本化率約為：",{"webId":56,"year":57,"stem":58,"number":14},"house-113-1-appraisal-008",113,"不動產估價技術規則第 26 條第 1 項：經比較調整後求得之勘估標的試算價格，應就價格偏高或偏低者重新檢討，經檢討確認適當合理者，始得作為決定比較價格之基礎。檢討後試算價格之間差距仍達百分之二十以上者，應排除該試算價格之適用。若比較標的一、二、三之試算價格分別為 79 萬元\u002F坪，77 萬元\u002F坪及 95 萬元\u002F坪，下列敘述何者正確？",{"webId":60,"year":61,"stem":62,"number":14},"house-111-1-appraisal-008",111,"不動產估價作業程序依不動產估價技術規則規定，總共有八項作業程序，其中第七個步驟為何？",{"webId":64,"year":65,"stem":66,"number":14},"house-110-1-appraisal-008",110,"勘估標的之營造或施工費，依不動產估價技術規則之規定，不包含下列那一項目？",{"webId":68,"year":69,"stem":70,"number":14},"house-109-1-appraisal-008",109,"有關都市更新權利變換估價，下列敘述何者錯誤？",1786689129231]