Recently demand for land has decreased due to the decline of birthrate and the growth of aging population. As a result, land prices have been on a downward trend. Therefore, the number of heirs who don’t want to inherit land has been increasing and many of them tend to leave lands unattended. To prevent issues arising from abandoned lands, it is desired to establish a system to abandon land ownership. This thesis considers the land ownership abandonment system, pointing out that some problems, especially whether land ownership abandonment needs the cancellation of registration, have been overlooked in discussing this system.