REITs



                                                  15


                                           15
3(f)


               (1)         REITs            80%   (2)
                         REITs


           5%



                                   REITs


       REITs




                          –1–
           REITs


                                       15




                                            REITs



2022   6     6             REITs



                   REITs    [2022]2




2022   6     6


[2022]1165                               REITs


  .
                                                    40


  .                          5


  .



  .                                6
                                            3




                                 –2–
                                                            REITs
                                                                                      REITs


        REITs                                               2022




                                  (i)                               (ii)
                                                                              (iii)




                       (1)                          REITs                     80%                   (2)
                                                REITs


        5%



                                                         15



                             15                         3(f)

   15                         3(f)




                                                                                                          (i)
                (ii)                                                  (iii)
(iv)
(v)
                                                                    (vi)
                                        (vii)                                         (i)   (vii)

                                                    –3–
                                15.17%



                                                   15                3(f)



                                      REITs


                        (a)
                                                                            REITs
                  (b)


                                                             REITs
          (c)
REITs




  20%                           20%
  REITs                               60                20%
                        REITs                           36




                                                                                    15
                3(f)




                                           –4–
                             15       3(f)



                     REITs


REITs




                             H    A




REITs




 15             15

 15                  15


        –5–
                                  BOT



                                        80%




                          REITs




 %




       
2022      6   7




                  –6–