The article discusses the diversification of lease transactions in the US and Japan, focusing on the comparison of their lease markets. It highlights the modern role and financial usefulness of lease transactions, covering a wide range of lease objects beyond real estate to include intangible assets like software licenses. In the US, banks play a significant role in equipment leasing, aiming to expand their customer base and provide various banking services through lease transactions. Independent lease companies and financial subsidiaries of manufacturing companies are also seeking growth opportunities in the lease business. Overall, the involvement of banks and other entities in equipment leasing contributes to portfolio diversification and flexible response to funding demands from existing customers.