Job insecurity, check the profitability of the business, ensuring a stable earnings and no effort is difficult however. The fine must be analyzed. Contemporary concerns in the pension, property tax on land is different and non-residential land and residential land, however this is a story about the land, to make stable profits from the land owner is a very important . To improve the profitability of the effective ways how best to use what are the tax relief measure. view ordinance to take a separate property tax. Market research in advance, as well as management effort is required.