Rise in land values that have only land myth but there is time, and anticipate a large tax effect in the construction of a residential building and residential real estate, building land in the urban area more The city planning tax will be taxable. City planning tax relief to property owners each year with a January 1 date property tax will be taxable. One is taxed every year, property taxes are now a thing of the past. It is time to raise the revenue necessary to devise different. Tax saving effect by effective utilization of land is divided into two types.