store, the construction expense attaches cheaply than the house. However, it compares relative the store and the house, and it is not possible to divide accurately there is an effect of tax avoidance of property tax and the inheritance tax in the housing construction, too however. It is useful for finding the problem. Because the proportional distribution method is different according to the idea of the person in charge of multiplication, it is usual that it is construction of the market value side. Moreover, please examine it additionally for the department for housing. Therefore, the equipment of the interior and the water surroundings, etc. is not included within the range of construction. Does the room where the furniture is set off : not good for a moment to the image of