Please tell me about the special property tax treatment for residential land.

Regarding residential land, special measures are applied to it, dividing it into "small residential land" and "general residential land" depending on the size of the land, as it is necessary to particularly reduce the tax burden.
(1) Small-scale residential land...Special measures for residential land of 200 square meters or less (if the land exceeds 200 square meters, the area up to 200 square meters per residential unit) will be subject to one-sixth of the price (2) General Residential land...Special measures for residential land other than small-scale residential land, where the price is one-third of the price (e.g., if the residential land is 300 square meters, 200 square meters is small-scale residential land, and the remaining 100 square meters is The square meter area will be used as general residential land)