TOKYO, Nov 6 (Reuters) - Nissan Motor ( NSANF ) has

concluded a 97 billion yen ($643 million) deal to sell and lease

back its global headquarters in Yokohama, Japan, as part of its

business restructuring plans, the automaker said on Thursday.

Nissan ( NSANF ) expects to book about 73.9 billion yen in

extraordinary income from the deal in the current fiscal year

running through March 2026, it said in a disclosure.

The buyer of the trust beneficiary rights of land and

building is an entity named MJI Godo Kaisha, and the 20-year

lease agreement is with Mizuho Trust & Banking, Nissan ( NSANF ) said. It

did not give an amount for the lease payment, saying the buyer

of the property did not want it disclosed.

A special purpose company sponsored by Hong Kong-listed auto

parts maker Minth Group ( MNTHF ) and led by a unit of private

equity firm KKR & Co ( KKR ) bought the Nissan ( NSANF ) assets for 90

billion yen, Bloomberg News reported earlier.

KKR was the leading candidate to buy Nissan's ( NSANF ) Yokohama

headquarters after submitting the highest bid, a source familiar

with the matter told Reuters in August.

Nissan ( NSANF ) will announce its earnings for the half-year through

September later on Thursday.

($1 = 150.7800 yen)