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Land is a big asset, you can cut tax inheritance tax. ThisSANAKU land that may be. It takes more than the inheritance tax and to imagine a large inheritance of land, more effective use of land and build condominiums and rental apartment buildings and consideration of the percentage of rented houses, and the assessment of inheritance tax remains a vacant lot It is high can be expected devaluation. It is in the negative. The cost of property taxes and keep playing and keep the land, and a positive balance in how to use the land and build condominiums and apartments are considered the percentage proportion of rented housing and leasehold land with house construction Evaluation andSA. From left vacant lot, chain of title is a big burden and the higher the valuation. On current tax law, in the worst case, may also describe the repair of deportation.