, pay the inheritance tax with a high succession being made becomes the consideration object of the rented house right ratio, and will be able to say wise land use the building. Not only property tax when the rental unit and the apartment, etc. are built but also the inheritance tax can avoid taxes. To the tax-avoidance of the FHLMC tax welcome. As a result, when the apartment house and the apartment are built, it is re like land with a cleared surface it to make them play ..becoming.. ..the evaluation decrease.. , saying that considered Ground with house for rent ta though is high the inheritance tax evaluation. the rented house right ratio and the lease ratio the land landThinking about the succession measures before succession is generated therefore is a mechanism that it is possible ..effective use shitahou.. to avoid taxes in respect of the inheritance tax. The evaluation decrease can be expected. An old model is still a saucer because it might assume the level discount that is