财产租赁所得，是指个人出租建筑物、土地使用权、机器设备、车船以及其他财产取得的所得。

The term "income from lease of property" shall mean income derived by individuals from the lease of buildings, land use rights, machinery, equipment, means of transportation and other property.

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如果出租方将财产所有权转移给第三方时，租赁合同对财产新的所有方继续有效。

If the lessor transfers the ownership of the property to a third party, the lease contract shall continue to be effective with respect to the new owner of the property.

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财产租赁所得是指个人出租建筑物，土地使用权、机器设备、车般以及其它财产取得的所得。

Rental property rental income refers to the individual buildings, land use rights, machinery and equipment, vehicles and other property obtained as the proceeds.

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