is possible the return of debenture, and increasing of the number of visitors of the stroll return and the bicycle, etc. recently. Conditions of location changes in the age. It is likely to end only because of the greeting of the first briefing and house-to-house visit in the vicinity. The vicinity negotiation mentally has the severe one for the owner. The family restaurant can been done also in the residential quarter. Uneasiness by the buildings builting for the resident in the surrounding is strong. In daily life dining out, I think that I become it as an owner mentally ..becoming.. and easily if other partys feelings can be understood. There are roughly separately two kinds of effect of tax avoidances by the effective utilization of land though in