land is a big property. the rented house right ratio and the lease ratio the landRevenue and expenditure can be added by the method of use, and the inheritance tax also do the paragraph tax like land with a cleared surface. If front foot is succeeded, it costs the inheritance tax more than the imagination, and, as a result, becomes a large encumbrance high the agreed value of land as for the construction of the rental unit and the apartment, etc. and the effective use of land. The building becomes the consideration object of the rented house right ratio, and is subtracted. In the worst case, the evaluation decrease can be expected though the inheritance tax evaluation is high as it is land with a cleared surface. It is likely to have to give up ones land. On a present tax code, property tax etc. hang when land is made to play as it is, and, therefore, it when not so significant even if it is said red-hot discounts. Because the selection becomes difficult even if turning too much too much a lot, we will recommend the one of each scale to be seen basing the point checked in