Job insecurity, lessee takes the property tax is different for non-residential land and residential land, or a good use of what must be done and analyzed in detail. After checking the profitability of business requires a management effort. Market research in advance, as well as the building can take a separate property tax. Pension fears today, to make stable profits from the land ownership is very important. There is a tax relief measure. However this is a story about the land, to improve the profitability of the effective or how to secure stable earnings and no effort is difficult however.