Again, setting restrictions and fences on the possession and use of the land limits the ability to benefit economically from it, and therefore it is necessary to examine the extent to which the lessee enjoys the land has been reduced in order to determine whether it is indeed a lease.
It is clear that no reduction and restriction in the lessee enjoyment of the land will remove the right from the category of "lease". However, and on the other hand, it is also clear that there is a significant reduction and limitation in the enjoyment of the "lessee", so that most of the economic benefits are no longer in his hands but are, in fact, in the hands of the "lessor" (beyond the economic benefit that the lessor has in receiving the lease fees), which means that the "lessee" does not have a real lease in the land, such that the "software" is a "lease".
See Namdar's book on page 189, where it is stated:
"The question of what is the right that grants the most economic pleasures in the property cannot be given a definitive answer. As a "lower threshold" it can be determined that the right must grant its owner the exclusive possession of the property, and it is not enough that it grants a right of temporary or fragmentary use, or an interest in part of the property but not in its entirety. A lease, according to the law, must grant the lessee the right to hold the property exclusively and exclusively. The significance of such a presumption is to give the lessee control over the land, so that he can use the leased property without interference on the part of the landlord, and carry out actions on the property, in accordance with his discretion, which are the characteristics of a unique possession. Any restriction in the said rights of the lessee may detract from the content of the right and even exclude it from the rule of a right in the land, since the rights of the lessee will be examined according to their overall weight in the circumstances of the case."
See also in this regard the article by Yardena Seroussi and Sagi Gershgoren, "Lease" for the Purpose of the Real Estate Appreciation Tax Law, Taxes 12/3A-19, where it was noted: