We study theoretically the resistance at the interface between the two planar systems with different lattice constants a and b. The resistance and the effect of the magnetic field depends sensitively on the ratio a/b. The size of the enlarged unit cell \(\lambda = n_Aa = n_Bb\) (\(n_A\), \(n_B\): integers) is the crucial quantity, and the magnetic flux penetrating this enlarged unit cell determines the oscillation of the resistance. Therefore, the magnetoresistance is very much enhanced at (nearly) incommensurate relation between a and b.