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Rise in land values that have only land myth but there is time, and time required to raise the profitability of the device. In addition to building land in the urban area, city planning tax will be taxable. Property owners each year with a January 1 date property tax will be taxable. City planning tax relief in the construction of residential buildings and apartments, spite fence is about. And anticipate a large tax effect, one is taxed each year property tax, the 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.
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