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The benefits of the project term leasehold interest, collateral in land use cases, this is not a tax savings for business. Perhaps the only place to put housing and why, from the purpose of trying to reduce the burden on those that hold the housing and home ownership have taken this system, if you want to use the land for housing so the lower tax I think of that. In Japan, the first is that the tax savings in cost of ownership of land. It was designed to have a life detached houses, and inheritance tax. Term leasehold interest is a business project based on ownership of land, usually just before the deal is done.