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Rise in land values that have only land myth that there was also a time of tax saving effect by effective utilization of land is divided into two types. The other is the write-down of assets as a measure of the inheritance tax. It is time to raise the revenue necessary to devise different. In addition to building land in the urban area, city planning tax will be taxable. And anticipate a large tax effect, one is taxed every year, property taxes, variable rate tax relief plan to property owners each year with a January 1 date property tax will be taxable. The construction of residential buildings and apartments, is now a thing of the past.