This study aims on clarifying the condition of urbanization at Sekihara Land Readjustment Project Area executed in the suburb of local city, Nagaoka. We focus on the phenomenon that many lots have not been built up even if many years has already passed after the completion of project and there are many lots left as agricultural land. We find that built up tendency is different by the characteristics of lands such as reserved lands and ordinary lands and that the factor is derived from the intention of the landowners and the taxation system. Especially the intention of landowners who have many lots effect largely.
