(1) A lease shall become effective against third parties on the day following the date on which a lessee receives the transfer of the relevant building and files an application for the business registration under Article 8 of the Value-Added Tax Act, Article 168 of the Income Tax Act or Article 111 of the Corporate Tax Act even when no registration of the lease exists. <Amended on Jun. 7, 2013>
(2) The transferee of a leased building (including the person who has succeeded to the right to lease) shall be deemed to have succeeded to the position of the lessor.
(3) Where a building which is a leasehold property under this Act is subject to sale and purchase or auction, Article 575(1) and (3), and Article 578 of the Civil Act shall apply mutatis mutandis.
(4) Article 536 of the Civil Act shall apply mutatis mutandis to the cases of paragraph (3).[This Article Wholly Amended on Jan. 30, 2009]