Information of Lease


Ÿ Outline of Leasing Industry
  • Steps of Leasing Industry
  • Leasing Market (PDF)
  • Summary of the Report regarding Survey of the Trends in Demands for LeasingiPDFj
  • Characteristics of Leasing Companies
  • Enterprises of Leasing Companies
Ÿ Outline of Lease
  • What is Lease ?
  • Scheme of Finance Lease Transaction
  • Differences between 'Finance Lease' and 'Rental'
  • Definition of Finance Lease on an Accounting and Taxation Law Basis
  • The Difference of Finance Lease Transactions and Installment Sales
  • Conditions in Finance Lease Contracts
  • Operating Lease and Maintenance Lease
Ÿ Effective utilization of Lease
  • Advantages of Lease
  • Tax Deduction Program for Investment with Leasing (PDF)
  • Subsidy Program for Lease (PDF)
Ÿ Legislation
  • Legal Nature of Finance Lease Contract
  • Principal Provisions of the Lease Contract
  • Consumer Contract Act
  • Deregulation of Leasing Business
Ÿ Taxation
  • Outline of Leasing Taxes
  • Adequate Lease Term and Legal Useful Life
  • Software Leasing
  • Depreciation Methods for Foreign Leased Assets
  • Consumption Tax
Ÿ Accounting for Leases
  • Accounting Standard for Leases
  • Dealing with the Issue of Lease Accounting
Ÿ Lease and Environment(Under Construction)