Finance Leasing


Finance leasing is a service where BOT Lease purchases assets selected by the customer from manufacturers or sales companies instead of the customer, and leases these assets to the customer. This service is designed for customers introducing machinery and equipment. BOT Lease insures leased assets through movable comprehensive insurance. In addition, fixed asset tax return filing and payment is handled by BOT Lease.

Scheme Diagram



1. Financial Planning Support

Since a large amount of money is not needed when introducing lease assets and because lease payments are fixed during the usage period, this service allows for planned money management over the long term. In addition, borrowing facility from financial institutions is maintained since this provides the same effect of long term fixed financing.

2. New Equipment Upgrade Support

Equipment owned by your company can become obsolete or deteriorate due to long term ownership as the assets depreciate. However, leasing allows your company to adequately retain timing for equipment upgrades since the lease period can be made shorter than the depreciation period.

3. Paperwork Support

BOT Lease handles fixed asset tax return filing and payments, which are procedures associated with asset ownership, as well as various movable comprehensive insurance procedures.

4. Asset Disposal Procedure Support

Customers are responsible only for returning assets to the location specified by BOT Lease. BOT Lease handles disposal procedures according to the Wastes Disposal and Public Cleansing Act and other environmental regulations.

5. Tax Reduction/Subsidy System Support

Customers can take advantage of various tax reductions and subsidy systems depending on the type of business, types of assets being leased, etc. BOT Lease provides support for joint applications and other procedures according to program implementation requirements.

Targeted Assets

Information equipment, business equipment, production equipment, civil engineering/construction machinery, transport equipment, commercial equipment, medical equipment, inspection and measurement systems, environment/energy equipment, etc

Contract Periods

Service Life Classification Method for determining lease period Legal Service Life Appropriate Lease Period
When legal service life is less than 10 years Lease period is set to 70% of legal service life or longer 4 years From 2 years
5 years From 3 years
6-7 years 4 years
8 years From 5 years
9 years From 6 years
When legal service life is 10 years or longer Lease period is set to 60% of legal service life or longer 10-11 years From 6 years
12-13 years From 7 years

Asset Ownership

BOT Lease(lessor)

Asset Management and Maintenance


Midterm Cancellation

Normally not permitted

Lease End Procedures

BOT Lease will send a lease expiration notice to the customer three months before the lease is scheduled to expire. Customers can select one of the options listed below regarding the handling of leased assets at the end of the lease period. If the assets are being returned, BOT Lease will sort valuable assets from waste materials and properly dispose of waste materials in accordance with environmental laws.

  • Re-lease contract (when the assets will continue to be used)
  • Return the leased assets to the location specified by BOT Lease (when the assets will not continue to be used)

Contact Information

Business Strategy Division(for scheme information)
Asset Solution Division (for information about lease end procedures)
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