This thesis is focused on the topic of leasing especially from the legal point of view. The first part deals with history of leasing, definition of leasing, dividing of leasing according to different criterias and also with Czech leasing market. The following part is concerned with legal regulations of leasing (leasing contract) primarily in Czech, but also in European and international law and formulation of terms of the leasing contract as well. The final part contains the main objective of this thesis, which is analysis of the general commercial terms of the leasing contract and their comparison with legal regulations. In connection with this analysis, there are mentioned several suggestions and recommendations for improvement of the cur...