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・ Lessons in Love (Lloyd album)
・ Lessons in Love (song)
・ Lessons in the Language of Love
・ Lessons in Violence
・ Lessons Learned
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・ Lessons Learned (song)
・ Lessons Learnt and Reconciliation Commission
・ Lessons of a Dream
・ Lessons of Darkness
・ Lessons of October
・ Lessons of the Masters
・ Lessons on the Analytic of the Sublime
・ Lessons to Be Learned
・ Lessor
Lessor (leasing)
・ Lessor Township, Polk County, Minnesota
・ Lessor, Wisconsin
・ LessTif
・ LessWrong
・ Lessy
・ Lest Darkness Fall
・ Lest We Forget
・ Lest We Forget (1918 film)
・ Lest We Forget (1947 film)
・ Lest We Forget Project
・ Lest We Forget Thee Earth
・ Lest We Remember
・ Lesta Studio
・ Lestaillats Marls


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Lessor (leasing) : ウィキペディア英語版
Lessor (leasing)
Lessor is a participant of the leasing contract, who takes possession of the property and provides it as a leasing subject to the lessee for temporary possession.〔О финансовой аренде (лизинге): Федер. закон от 29.10.1998 № 164-ФЗ.-В ред. от 22.08.2004.-Ст. 4, п. 1〕〔Лукаш Ю.А. Энциклопедический словарь-справочник руководителя предприятия. — М.: Книжный мир, 2004. — 1504 с.〕
Commercial banks, credit non-bank organizations, leasing companies often act as a lessor.〔http://www.cfin.ru/management/finance/capital/leasing_deal.shtml?printversion〕
==Terminology==

A lessor can be both legal entity and individual.〔http://www.cfin.ru/management/finance/capital/leasing_deal.shtml?printversion〕〔http://taxpravo.ru/novosti/statya-151554-lizingodatel_vprave_primenyat_spetsialnyiy_koeffitsient_no_ne_vyishe_3〕 Nevertheless, the term “leasing company” sometimes is used as a synonym to the term “lessor”.〔http://www.credits.ru/glossary/term/175/〕
The Seller of the property and the lessor can be one and the same person.〔http://www.aup.ru/books/m191/6_1.htm〕

抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)
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