TOKYO, Oct 29 (Reuters) - The following stocks are on the move on Tuesday. **REAL ESTATE STOCKS FIRMER ON LAND TAX REPORT**
Real estate shares were among the morning's top gainers after the Nihon Keizai Shimbun business daily said the government will propose tax cuts to spur investment in property and include them in the government's anti-deflation package due on Wednesday.
Mitsui Fudosan Co Ltd up 2.29 percent at 940 yen, Mitsubishi Estate Co Ltd up 1.42 percent at 926, and Tokyu Land Corp up 4.64 percent at 158 yen.
The paper said the government may abolish the land acquisition and ownership tax, a tax levied on unused land. It is also mulling not placing age limits on a planned tax break on assets transferred to younger generations, the paper said.
The real estate sector index up 1.41 percent, the second-best performing subindex in morning trade. 0155 GMT **MITSUBISHI PHARMA DOWN ON MINISTRY WARNING**
Mitsubishi Pharma Corp down 8.72 percent at 775 yen after Japan's Health Ministry said on its Web site that it had told the Osaka-based firm to make an urgent warning to hospitals and doctors on the usage of its anti-stroke drug.
The ministry said 12 people who were given the drug, edaravone, had died of acute renal failure and that it could not rule out a link between 10 of the deaths and the use of the drug.
Mitsubishi Pharma's fall compared with a 0.73 percent decline in the pharmaceutical sector . The stock earlier fell by its daily 100-yen limit to 749 yen. 0139 GMT
**TOYODA GOSEI DOWN AFTER MERRILL CUTS RATING**
Toyoda Gosei Co down 8.92 percent or 235 yen at 2,400 after Merrill Lynch cut its investment rating on the maker of car parts and high-tech components to "neutral" from "buy". The stock rose to a 2002 high of 2,660 in the previous session.
On Monday, Toyoda Gosei said first-half profit soared 415 percent from a year earlier on brisk demand for auto parts and diodes used to illuminate cellphone screens.
For the full year through next March, Toyoda Gosei revised up its forecast for group net profit to 14 billion yen ($113.6 million), more than tripling last year's profit of 4.06 billion yen. In May, it had forecast a group net profit of 6.5 billion yen for the full year. 0127 GMT **YAMAKI UP 38 PCT ON KOMERI CAPITAL TIE**
Yamaki Corp up 38.46 percent or by its daily limit of 50 yen at 180 after the medium-sized home improvement centre operator announced a capital and operational tie-up with the bigger peer Komeri Co Ltd during late afternoon trade on Monday.
Yamaki jumped 14 percent on Monday.
Komeri up 0.31 percent at 3,210 yen. 0110 GMT **BENESSE DOWN 10 PCT, EXTENDS FALL ON PROFIT WARNING**
Benesse Corp down 10.07 percent at 1,250 yen, extending the previous session's fall of 17.75 percent.
After the market closed on Friday, Japan's biggest provider of distance-learning courses cut its full-year group recurring profit forecast to 11.4 billion yen ($92.50 million) from 20.8 billion previously. Benesse also lowered its net profit forecast to five billion yen for the year to March, down from 11.2 billion. 0055 GMT **HINO UP 7.9 PERCENT AFTER SOLID H1 EARNINGS**
Hino Motors Ltd up 7.9 percent or 26 yen at 355 after Japan's largest truck maker posted a 123 percent rise in group recurring profit from a year earlier to 3.74 billion yen, better than the company's original forecast for a 2.0 billion yen profit.
Hino's results came after the close on Monday.
The truckmaker also said it sees sales at 840 billion yen for the full year to March, up 11 percent year-on-year, and a recurring profit of 10.0 billion yen, more than double the previous year's figure. 0035 GMT **HONDA DOWN 7 PCT AFTER CUTTING 2002/03 OUTLOOK**
Honda Motor Co ask-only with no buyers at 4,710 yen, 350 yen or 6.9 percent below Monday's close after which Japan's number-two automaker missed consensus forecasts for the first half and cut its full-year profit target citing a stronger yen.
Group operating profit for April-September was 323.87 billion yen ($2.63 billion), up 2.7 percent from the same period last year but slightly under analysts' consensus forecast of around 337 billion yen.
Honda expects group operating profit to fall three precent to 620 billion yen for the full year, down from its April estimate of 720 billion yen. Following the results, Credit Suisse First Boston lowered its rating on Honda to "neutral" from "outperform". 0029 GMT
**TAKEFUJI DOWN AFTER CUTTING 2002/03 OUTLOOK**
Takefuji Corp down 4.29 percent or 240 yen at 5,360 yen after marking a 2002 low of 5,320 yen.
After the close on Monday, Japan's biggest consumer finance group posted a 19.6 percent drop in consolidated first-half net profit and shaved its full-year profit target, citing Japan's weak economy and rising credit costs.
For the year to March, Takefuji lowered its group net profit forecast to 105.4 billion yen ($855.2 million) from a previous estimate of 133.30 billion yen. 0010 GMT **SONY UNCHANGED AFTER H1 PROFIT, SALES FORECAST CUT**
Sony Corp unchanged at 5,490 yen after the world's largest consumer electronics maker posted after the close on Monday a consolidated net profit of 44.1 billion yen ($357.8 million) for July-September, reversing a 13.2 billion yen loss a year earlier.
For the full year to next March, Sony raised its net profit forecast to 180 billion yen from 150 billion yen due to a tax windfall, but trimmed its revenue forecast for the second time since July as it faced waning consumer confidence.
Sony cut its revenue forecast by 100 billion yen to 7.6 trillion yen, little changed from last year. 0003 GMT ($1=123.24 yen)