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.
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 price of lease land use right actually belongs to the price of land leasing rights and interests.
承租土地使用权价格实际上属于土地租赁权益的价格。
Article 42 When a real estate is transferred, the rights and obligations carried in the contract for the lease of the right of land use are transferred accordingly.
第四十二条房地产转让时，土地使用权出让合同载明的权利、义务随之转移。
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