Although its fixed property tax is set low in comparison with that of housing or agricultural land, the inheritance tax imposed at the time of the generation change is calculated as the assessed value of the average neighboring housing land minus the land development expenses.
山林の固定資産税そのものは宅地や農地に較べて安価に設定されているが、代替わりの際に発生する相続税では、山林の評価額は近隣の宅地の評価額マイナス造成費となる。