This study was researched in the case of Sakata Big Fire Reconstruction based on the hypothesis that certain disaster countermeasure and some reconstruction techniques obstructs sufferer's economical recover by the change of the economy and the society conditions in recent years. In this investigation, these became clear ; the fixed assets tax increase an economical burden to sufferer and loan system for advance fire proofing made development scale extended., and these consideration were proposed ; for the reconstruction at the shopping street, loan system and designation of use zoning in urban safety planning for reconstruction of temporary store for economical recovering, and fixed assets tax reduction are necessary.
