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You have the land, inheritance tax, our worries, as explained earlier, is that you get worried about the land too long really. There is no inheritance tax advantage has been. Then, in 1998 it was the year of tax reforms, easier to maintain than an apartment, trouble with a tenant, I think now you can feel the benefits of inheritance measures. Construction cost, low-risk business, lien in order of the property tax reduction, etc., so that contract until 50 years later, I do not know the situation in the future, but the 50 year contract period long-term in that, leave the land of the question of whether using the term leasehold interest in what kind of reason, agriculture can not continue is. Held March 8 at the time of this research is still in the inheritance tax saving measures could be effective is to select the most appropriate way to utilize the size and location of the land.