land. the rented house right ratio and the lease ratio the land the buildingAs a result, it becomes a large encumbrance high the agreed value of land like land with a cleared surface. The inheritance tax evaluation can be high as it is land with a cleared surface, and the inheritance tax also avoid taxes. It becomes minus. It is likely to have to give up ones land. In the worst case, the HUD decrease can be expected. On a present tax code, when building the rental unit and the apartment, etc. and using land effectively make land play as it is, property tax etc. should hang, revenue and expenditure be added by the method of use, and storage be used well. On