fixture; improvement; above-ground structure
Legal and real-estate term for structures or plants attached to land, distinct from the land itself. Common in property law and appraisal contexts.
土地と上物を合わせて評価する。
The land and the fixtures are appraised together.
Compound of 上 (うわ, 'above') + 物 (もの, 'thing'), literally 'above thing', referring to something placed on top of land.