The lease of assets specified by Cabinet Order as prescribed in Article 67-2, paragraph (3) (Calculating Amounts of Income from Lease Arrangements) of the Act is to be a lease of land to which the provisions of Article 79 (Acts Deemed to Be Transfers of Assets) apply and a lease of land that falls under none of the following requirements (including requirements equivalent to these).
法第六十七条の二第三項（リース取引に係る所得の金額の計算）に規定する政令で定める資産の賃貸借は、土地の賃貸借のうち、第七十九条（資産の譲渡とみなされる行為）の規定の適用のあるもの及び次に掲げる要件（これらに準ずるものを含む。）のいずれにも該当しないものとする。
that, under the contract for the lease of the land, the land is to be transferred to the lessee under the lease without compensation or for a nominal consideration, at the end of the lease period prescribed in the contract (hereinafter in this Article referred to as the "lease period") or during the lease period;
当該土地の賃貸借に係る契約において定められている当該賃貸借の期間（以下この条において「賃貸借期間」という。）の終了の時又は当該賃貸借期間の中途において、当該土地が無償又は名目的な対価の額で当該賃貸借に係る賃借人に譲渡されるものであること。
that the lessee under the lease of the land is granted a right to purchase the land at a significantly favorable price at the end of the lease period or during the lease period.
当該土地の賃貸借に係る賃借人に対し、賃貸借期間終了の時又は賃貸借期間の中途において当該土地を著しく有利な価額で買い取る権利が与えられているものであること。
Where, with regard to a lease of assets, the total amount of rent paid by the lessee during the lease period (limited to the period during which the contract for the lease of the assets is stipulated as not subject to cancellation) exceeds an amount equivalent to approximately 90 percent of the value ordinarily required for the acquisition of the assets (including the amount of expenses required to put the assets to use for business), the lease of the assets is to be deemed to fall under the case where the lessee is to substantially bear the expenses arising from the use of the assets as referred to in Article 67-2, paragraph (3), item (ii) of the Act.
資産の賃貸借につき、その賃貸借期間（当該資産の賃貸借に係る契約の解除をすることができないものとされている期間に限る。）において賃借人が支払う賃借料の金額の合計額がその資産の取得のために通常要する価額（当該資産を業務の用に供するために要する費用の額を含む。）のおおむね百分の九十に相当する金額を超える場合には、当該資産の賃貸借は、法第六十七条の二第三項第二号の資産の使用に伴つて生ずる費用を実質的に負担すべきこととされているものであることに該当するものとする。
lease periodmachine translation
「賃貸借期間」
The period of a land lease as its contract sets it.
Short name set inArticle 197-2, paragraph (1), item (i)· applies only in this article
cancellation
解除
Ending a contract by one party's notice to the other, where the contract or the law gives that party a right to cancel (Civil Code, Article 540, paragraph (1)). The Civil Code lets a party cancel for the other's failure to perform: after a demand to perform within a reasonable time that is not met, unless what is still missing is minor (Article 541), or at once where performance has become wholly impossible, or the other party has clearly refused to perform, among other cases where performance clearly will not come (Article 542, paragraph (1)). On cancellation each party must put the other back in the position before the contract, and damages can still be claimed (Article 545, paragraphs (1) and (4)); a lease, though, ends only from then on (Article 620). Cancellation differs from rescission (取消し), after which the act is treated as void from the start (Article 121).
Written by AI using Civil Code, Arts. 121, 540, 541, 542, 545, 620 as a reference.
lease
賃貸借
A contract in which one party, the lessor (賃貸人), agrees to let the other use a thing and take what it yields, and the other party, the lessee (賃借人), agrees to pay rent for it and to return it when the contract ends (Civil Code, Article 601). It ends when the thing can no longer be used at all, for example because it has been destroyed (Article 616-2), and where a lease is cancelled the cancellation takes effect only from then on (Article 620). For land held in order to own a building, and for buildings, the Act on Land and Building Leases sets special rules (特別の定め) on how long a lease lasts, how it is renewed and what effect it has, among other things (Article 1).
Written by AI using Civil Code, Arts. 601, 616-2, 620 and Act on Land and Building Leases, Art. 1 as a reference.
lessee
賃借人
The party to a lease (賃貸借) who uses a thing, such as land or a building, pays rent for it and must return it when the contract ends; in everyday words, the tenant (Civil Code, Article 601). The lessee needs the lessor's (賃貸人) consent to transfer the lease or to sublet the thing (Article 612, paragraph (1)).
Written by AI using Civil Code, Arts. 601, 612 as a reference.