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A lease is a contractual arrangement calling for the lessee (user) to pay the lessor (owner) for use of an asset.〔Stickney and Weil 2007 p. 791 (Glossary of Financial Accounting: An Intro. to Concepts, Methods, and Use 12e).〕 Broadly put, a lease agreement is a contract between two parties, the lessor and the lessee. The lessor is the legal owner of the asset, the lessee obtains the right to use the asset in return for rental payments.〔http://www.accaglobal.com/sg/en/student/acca-qual-student-journey/qual-resource/acca-qualification/f7/technical-articles/accounting-for-leases.html〕 The narrower term rental agreement can be used to describe a lease in which the asset is tangible property.〔34 Am. Jur. 2d Federal Taxation ¶ 16762 Section 467 rental agreements defined: “A rental agreement includes any written or oral agreement that provides for the use of tangible property and is treated as a lease for federal income tax purposes."〕 Language used is that the user ''rents'' the land or goods ''let'' or ''rented out'' by the owner. The verb ''to lease'' is less precise because it can refer to either of these actions.〔It is possible to rent in such a way many things such as domestic animals, electrical appliances, handbags and jewelry.("If you want it, rent it ... from a 'must have' handbag to an Aston Martin" ), ''The Observer'', 2009-01-04. Retrieved on 2009-09-09.〕 Examples of a lease for intangible property are use of a computer program (similar to a license, but with different provisions), or use of a radio frequency (such as a contract with a cell-phone provider). The term rental agreement is also sometimes used to describe a periodic lease agreement (most often a month-to-month lease) internationally and in some regions of the United States.〔http://www.dca.ca.gov/publications/landlordbook/before-rent.shtml〕 == General terms == A lease is a legal contract, and thus enforceable by all parties under the contract law of the applicable jurisdiction. In the USA since it also represents a conveyance of possessory rights to real estate, it is a hybrid sort of contract that involves qualities of a deed. Some specific kinds of leases may have specific clauses required by statute depending upon the property being leased, and/or the jurisdiction in which the agreement was signed or the residence of the parties. Common elements of a lease agreement include: * Names of the parties of the agreement. * The starting date and duration of the agreement. * Identifies the specific object (by street address, VIN, or make/model,serial number) being leased. * Provides conditions for renewal or non-renewal. * Has a specific consideration (a lump sum, or periodic payments) for granting the use of this object. * Has provisions for a security deposit and terms for its return. * May have a specific list of conditions which are therein described as Default Conditions and specific Remedies. * May have other specific conditions placed upon the parties such as: * * Need to provide insurance for loss. * * Restrictive use. * * Which party is responsible for maintenance. * Termination clause (describing what will happen if the contract is ended early or cancelled, stating the rights of parties to terminate the lease, and their obligations) All kinds of personal property (e.g. cars and furniture) or real property (e.g. raw land, apartments, single family homes, and business property (including wholesale and retail)) may be leased. As a result of the lease, the owner (lessor) grants the use of the stated property to the lessee. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「lease」の詳細全文を読む スポンサード リンク
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