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ACT ON SPECIAL RURAL DEVELOPMENT TAX

Act No. 4743, Mar. 24, 1994

Amended by Act No. 4809, Dec. 22, 1994

Act No. 4806, Dec. 22, 1994

Act No. 4794, Dec. 22, 1994

Act No. 5038, Dec. 29, 1995

Act No. 5031, Dec. 29, 1995

Act No. 5163, Oct. 2, 1996

Act No. 5402, Aug. 30, 1997

Act No. 5417, Dec. 13, 1997

Act No. 5493, Dec. 31, 1997

Act No. 5524, Feb. 24, 1998

Act No. 5561, Sep. 16, 1998

Act No. 5552, Sep. 16, 1998

Act No. 5584, Dec. 28, 1998

Act No. 5581, Dec. 28, 1998

Act No. 5758, Feb. 5, 1999

Act No. 6032, Dec. 3, 1999

Act No. 6051, Dec. 28, 1999

Act No. 6045, Dec. 28, 1999

Act No. 6273, Oct. 21, 2000

Act No. 6298, Dec. 29, 2000

Act No. 6549, Dec. 29, 2001

Act No. 7026, Dec. 31, 2003

Act No. 7216, Jul. 26, 2004

Act No. 7316, Dec. 31, 2004

Act No. 7330, Jan. 5, 2005

Act No. 8139, Dec. 30, 2006

Act No. 8829, Dec. 31, 2007

Act No. 9484, Mar. 18, 2009

Act No. 9620, Apr. 1, 2009

Act No. 9909, Jan. 1, 2010

Act No. 10220, Mar. 31, 2010

Act No. 10221, Mar. 31, 2010

Act No. 10422, Dec. 30, 2010

Act No. 11127, Dec. 31, 2011

Act No. 11845, May 28, 2013

Act No. 12165, Jan. 1, 2014

Act No. 12569, May 14, 2014

Act No. 12955, Dec. 31, 2014

Act No. 13383, jun. 22, 2015

Act No. 13554, Dec. 15, 2015

Act No. 14385, Dec. 20, 2016

Act No. 16008, Dec. 24, 2018

Act No. 16100, Dec. 31, 2018

Act No. 19929, Dec. 31, 2023

 Article 1 (Purpose)
The purpose of this Act is to secure financial resources necessary to strengthen the competitiveness of agriculture and fishery, expand infrastructure in the agricultural and fishing industries, and facilitate local development projects for agricultural and fishing villages.
[This Article Wholly Amended on Dec. 30, 2010]
 Article 2 (Definitions)
(1) The term "reduction or exemption" used in this Act means any of the following cases where income tax, corporate tax, customs duties, acquisition tax, or registration license tax on registration is exempted or reduced pursuant to the Act on Restriction on Special Cases concerning Taxation, the Customs Act, the Local Tax Act, or the Restriction of Special Local Taxation Act: <Amended on Dec. 30, 2010; Dec. 21, 2021>
1. Non-taxation, tax exemption, tax reduction, tax deduction, or income deduction;
2. Application of the special corporate tax rate for partnership corporations, etc. under Article 72 (1) of the Act on Restriction on Special Cases concerning Taxation, or the special income tax rate for interest income, dividend income, and financial investment income under Articles 89 (1) and 89-3 of the same Act;
3. Application of the special acquisition tax rate under Article 15 (1) of the Local Tax Act.
(2) The term "principal tax" used in this Act means the following subparagraphs: <Amended on Dec. 29, 2001; Jan. 5, 2005; Dec. 31, 2007; Mar. 31, 2010; Dec. 30, 2010>
1. In cases of special rural development tax under Article 5 (1) 1, it means the relevant income tax, corporate tax, customs duties, acquisition tax, or registration license tax on registration to be reduced or exempted;
2. In cases of special rural development tax under Article 5 (1) 2, it means income tax;
3. Deleted; <Dec. 30, 2010>
4. In cases of special rural development tax under Article 5 (1) 4, it means individual consumption tax;
5. In cases of special rural development tax under Article 5 (1) 5, it means the securities transaction tax;
6. In cases of the special rural development tax under Article 5 (1) 6, it means acquisition tax;
7. In cases of special rural development tax under Article 5 (1) 7, it means leisure tax;
8. In cases of special rural development tax under Article 5 (1) 8, it means comprehensive real estate holding tax.
(3) The definitions of terms not defined under paragraphs (1) and (2) shall follow those in the Acts related to principal tax. <Amended on Dec. 30, 2010>
[Title Amended on Dec. 30, 2010]
 Article 3 (Taxpayers)
Any of the following persons shall be liable to pay special rural development tax under this Act: <Amended on Dec. 22, 1994; Dec. 28, 1998; Dec. 3, 1999; Dec. 29, 2001; Jan. 5, 2005; Dec. 31, 2007; Jan. 1, 2010; Mar. 31, 2010; Dec. 30, 2010; Dec. 21, 2021>
1. Any person whose income tax, corporate tax, customs duties, acquisition tax, or registration license tax on registration shall be reduced or exempted as prescribed in the part other than the subparagraphs of Article 2 (1) of the Act;
2. Deleted; <Dec. 30, 2010>
3. Any taxpayer liable to pay individual consumption tax on, among goods prescribed in Article 1 (2) of the Individual Consumption Tax Act, goods under subparagraph 1 (a) and (b), or 2 (b) (i) and (ii) of the same paragraph or a taxpayer liable to pay individual consumption tax for admissions under paragraph (3) 4 of the same Article;
4. Any taxpayer liable to pay securities transaction tax under subparagraph 1 of Article 3 of the Securities Transaction Tax Act;
5. Any taxpayer liable to pay leisure tax or acquisition tax under the Local Tax Act;
6. Any taxpayer liable to pay comprehensive real estate holding tax under the Comprehensive Real Estate Holding Tax Act.
[Title Amended on Dec. 30, 2010]
 Article 4 (Non-Taxation)
In any of the following cases, special rural development tax shall not be levied: <Amended on Dec. 22, 1994; Dec. 29, 1995; Oct. 2, 1996; Aug. 30, 1997; Dec. 13, 1997; Feb. 24, 1998; Sep. 16, 1998; Dec. 28, 1998; Feb. 5, 1999; Dec. 28, 1999; Oct. 21, 2000; Dec. 29, 2000; Jul. 26, 2004; Mar. 18, 2009; Apr. 1, 2009; Mar. 31, 2010; Dec. 30, 2010; Dec. 31, 2011; Jan. 1, 2014; May 14, 2014; Dec. 31, 2014; Jun. 22, 2015; Dec. 15, 2015; Dec. 20, 2016; Dec. 31, 2018; Dec. 31, 2019; Dec. 21, 2021; Dec. 31, 2022; Dec. 31, 2023>
1. Tax reduction or exemption for the State (including foreign governments) and local governments, or local governments' associations;
2. Tax reduction or exemption for farmers or fishermen (referring to farmers provided in subparagraph 2 of Article 3 of the Framework Act on Agriculture, Rural Community and Food Industry and fishers provided in subparagraph 3 of Article 3 of the Framework Act on Fishers and Fishing Villages Development; hereinafter the same shall apply) or for associations that have farmers and fishers (including incorporated farming associations, agricultural company corporations and incorporated fisheries associations, as provided in the Act on Fostering and Supporting Agricultural and Fisheries Enterprises) as their members, as prescribed by Presidential Decree;
3. Tax reduction or exemption or special tax reduction or exemption for small or medium enterprises pursuant to Articles 6 and 7 of the Restriction of Special Taxation Act;
3-2. Reduction and exemption of capital gains tax or financial investment income tax under Article 40 of the Act on Restriction on Special Cases concerning Taxation;
3-3. Reduction and exemption pursuant to income deduction referred to in Article 16 of the Restriction of Special Taxation Act;
4. Tax reduction or exemption for savings or interest income, dividend income, and financial investment income under Articles 86-3, 86-4, 87, 87-2, 87-5, 88-2, 88-4, 88-5, 91-14, and 91-16 through 91-22 of the Act on Restriction on Special Cases concerning Taxation;
4-2. Reduction of acquisition tax pursuant to Article 58-3 (1) 1 and (2) 1 of that Article of the Act on Restriction on Special Cases concerning Local Taxation;
4-3. Reduction of registration license tax pursuant to Article 58-3 (3) of the Act on Restriction on Special Cases concerning Local Taxation;
5. Tax reduction or exemption for non-residents or foreign corporations with regard to interest income, etc. under Article 21 of the Restriction of Special Taxation Act;
6. Reduction or exemption of customs duties under any international treaty or internationally-acceptable norms and practices as prescribed by Presidential Decree;
7. Where securities transaction tax is not levied under Article 6 of the Securities Transaction Tax Act or the zero tax rate is applied under Article 8 (2) of the same Act: Provided, That the cases in which the zero tax rate is applied to the transfer value of securities transferred on the securities market prescribed by Presidential Decree which is a securities market under the Financial Investment Services and Capital Markets Act shall be excluded herefrom;
7-2. Where Article 117 (1) or (2) of the Act on Restriction on Special Cases concerning Taxation applies;
8. Reduction or exemption of acquisition tax and registration license tax under the Local Tax Act and the Restriction of Special Local Taxation Act arising from the perfunctory acquisition of title, registration of simple modification of indication, acquisition of a temporary building, or substitute acquisition due to natural disasters, etc., as prescribed by Presidential Decree;
8-2. Deleted; <Dec. 31, 2014>
9. Reduction or exemption of acquisition tax or registration license tax for houses owned by low-income residents as prescribed by Presidential Decree;
10. Acquisition tax on farming land or forest land governed by Article 6 (1) of the Restriction of Special Local Taxation Act;
10-2. Acquisition tax for automobiles under Article 124 of the Local Tax Act;
10-3. Reduction or exemption of registration license tax under Article 35 (1) of the Restriction of Special Local Taxation Act;
10-4. Acquisition tax under Article 15 (1) 1 through 3 of the Local Tax Act;
10-5. Acquisition tax under Article 8 (4) of the Restriction of Special Local Taxation Act;
11. Acquisition tax for houses owned by low-income residents and farming houses prescribed by Presidential Decree;
11-2. Tax reduction or exemption under Articles 20, 100, 140 and 141 of the Restriction of Special Taxation Act;
11-3. Tax reduction or exemption under Articles 30-2 and 30-4 of the Restriction of Special Taxation Act;
11-4. Reduction or exemption pursuant to Article 121-24 of the Restriction of Special Taxation Act;
12. Where non-taxation of special rural development tax is deemed necessary for the effective management of the national economy or for securing national competitiveness, such as the development of technology and human resource, formation of property of low-income people, and public services, as prescribed by Presidential Decree.
[Title Amended on Dec. 30, 2010]
 Article 5 (Tax Base and Tax Rate)
(1) The amount of special rural development tax shall be calculated by multiplying the tax base in each following subparagraph by the relevant tax rate. <Amended on Dec. 22, 1994; Dec. 28, 1998; Dec. 28, 1999; Dec. 29, 2000; Dec. 29, 2001; Jan. 5, 2005; Dec. 31, 2007; Dec. 30, 2010; May. 28, 2013; Dec. 21, 2021>
The UTPR percentage of the Republic of Korea = (A/B x 50/100) + (C/D x 50/100) A: The total number of employees of each local constituent entity of the relevant MNE Group B: The total number of employees of all the constituent entities of the relevant MNE Group located in a country implementing the UTPR satisfying the requirements prescribed by Presidential Decree (hereafter referred to as the "Qualified UTPR" in this Chapter C: The sum of the net book values of tangible assets of all the local constituent entities of the relevant MNE Group D: The sum of the net book values of tangible assets of all the constituent entities of the relevant MNE Group located in a country implementing the Qualified UTPR
(2) For partnership corporations, etc. under Article 72 (1) of the Restriction of Special Taxation Act, the tax amount to be reduced or exempted shall be calculated by deducting the tax amount provided for in subparagraph 2 from the tax amount provided for in subparagraph 1, and paragraph (1) 1 shall apply to that tax amount: <Amended on Dec. 30, 2010>
1. Amount of corporate tax calculated by applying the tax rate provided for in Article 55 (1) of the Corporate Tax Act to the amount of tax base of each business year of the relevant corporation;
2. Amount of corporate tax calculated by applying the tax rate provided for in Article 72 (1) of the Restriction of Special Taxation Act to the amount of tax base of each business year of the relevant corporation.
(3) In the case of non-taxation or income deduction, paragraph (1) 1 shall apply to the tax amount calculated as prescribed by Presidential Decree, regarding such calculated amount as tax amount to be reduced or exempted. <Amended on Dec. 30, 2010>
(4) In a case where income tax for interest income, dividend income, and financial investment income is not imposed or the special income tax rate is applicable thereto under the Act on Restriction on Special Cases concerning Taxation, paragraph (1) 2 shall apply to the tax amount calculated by deducting the tax amount provided for in subparagraph 2 from the tax amount provided for in subparagraph 1, regarding such calculated amount as tax amount to be reduced or exempted: <Amended on Dec. 30, 2010; Dec. 21, 2021>
1. The amount calculated by multiplying interest income, dividend income, and financial investment income by the following rates:
(a) In case of interest income, 14/100;
(b) In case of dividend income, 14/100;
(c) In case of financial investment income, 20/100;
2. The amount of income tax paid pursuant to the Restriction of Special Taxation Act (it shall be zero where income tax is not imposed).
(5) Notwithstanding paragraph 1 (6), in cases under Article 15 (2) of the Local Tax Act, the acquisition tax calculated in accordance with the same paragraph shall be deemed to be the tax base under paragraph (1) 6. <Newly Inserted on Dec. 30, 2010>
 Article 6 (Tax Domicile)
The tax domicile for special rural development tax shall be the tax domicile of the relevant principal tax.
[This Article Wholly Amended on Dec. 30, 2010]
 Article 7 (Report and Payment)
(1) Special rural development tax under Article 5 (1) 1 shall be reported and paid at the same time a report and payment (excluding interim pre-payment) of the relevant principal tax is made. In cases where there is no principal tax to be reported and paid, the special rural development tax shall be reported and paid in the same manner as the relevant principal tax is reported and paid: Provided, That this shall not apply where paragraph (3) is applicable. <Amended on Dec. 30, 2010>
(2) Notwithstanding the provisions of paragraph (1), in the case of a corporation to which the consolidated tax return system under the Corporate Tax Act applies, a consolidated parent corporation under subparagraph 9 of Article 1 of the same Act shall report and pay the special rural development tax. In such cases, the provisions of Article 3 (3) of the Corporate Tax Act shall apply mutatis mutandis to such a liability to taxation. <Newly Inserted on Dec. 31, 2011; Dec. 24, 2018>
(3) Where a withholding agent under the Income Tax Act pays income to which Article 5 (1) 1 or 2 is applicable, such agent shall collect, report and pay the special rural development tax in the same manner as withholding is carried out under the Income Tax Act. <Amended on Dec. 30, 2010>
(4) Special rural development tax under Article 5 (1) 4 through 8 shall be reported and paid at the same time the relevant principal tax is reported and paid or is paid after the withholding of securities transaction tax (referring to withholding of securities transaction tax under Article 9 of the Securities Transaction Tax Act; hereinafter the same shall apply). <Amended on Dec. 30, 2010>
(5) Matters necessary for a report and payment under paragraphs (1) through (4) shall be prescribed by Presidential Decree. <Amended on Dec. 30, 2010; Dec. 31, 2011>
[Title Amended on Dec. 30, 2010]
 Article 8 (Assessment and Collection)
(1) Deleted. <Jan. 5, 2005>
(2) Where any person obliged to report and pay or withhold special rural development tax under Article 7 fails to make such report, or makes an incorrect or incomplete report, or does not pay or underpay the tax amount, the following subparagraphs shall apply: <Amended on Dec. 30, 2010>
1. With regard to the taxpayers provided for in subparagraph 1 of Article 3 for whom income tax or corporate tax is reduced or exempted and the taxpayers under subparagraphs 3, 4 and 6 of Article 3 (excluding importers of goods among the taxpayers provided for in subparagraph 3 of the same Article), the head of the competent tax office shall determine, revise, and collect the tax amount in the same way as the relevant principal tax is determined, revised, and collected;
2. With regard to the taxpayers for whom customs duties are reduced or exempted among the taxpayers provided for in subparagraph 1 of Article 3 and the taxpayers who import goods among the taxpayers provided for in subparagraph 3 of Article 3, the head of the competent customs office shall impose and collect the tax amount in the same way as customs duties are imposed and collected;
3. With regard to the taxpayers for whom acquisition tax or registration license tax on registration is reduced or exempted among the taxpayers provided for in subparagraph 1 of Article 3 and the taxpayers under subparagraph 5 of Article 3, the head of the competent Si/Gun/autonomous Gu (hereinafter referred to as the "head of the Si/Gun") shall impose and collect the tax amount in the same way as the relevant principal tax is imposed and collected.
[Title Amended on Dec. 30, 2010]
 Article 9 (Installment Payment)
(1) Where a taxpayer under any subparagraph of Article 3 pays the principal tax by installment under the relevant tax-related Act, the special rural development tax can be paid in accordance with the installment ratio of the relevant principal tax in the same way as the relevant principal tax is paid by installment.
(2) Where the principal tax cannot be paid by installment because the amount of the principal tax fails to meet the standard amount of installment under the relevant tax-related Act, the amount of special rural development tax exceeding five million won may be nonetheless paid by installment as prescribed by Presidential Decree.
[This Article Wholly Amended on Dec. 30, 2010]
 Article 10 (Delivery to National Treasury)
Where the heads of Sis/Guns have collected special rural development tax, they shall deliver such to the National Treasury as prescribed by Presidential Decree.
[This Article Wholly Amended on Dec. 30, 2010]
 Article 11 (Objection)
Requests for an objection, examination, and adjudication concerning special rural development tax, the principal tax of which is local tax, shall be made in the same manner as prescribed by the Framework Act on Local Taxes.
[This Article Newly Inserted on Jan. 1, 2014]
 Article 12 (Refund)
Any special rural development tax overpaid or erroneously paid, etc. (including any refund amount that accrues from the collection of tax amount to be reduced or exempted) shall be refunded in the same way as the principal tax is refunded.
[This Article Wholly Amended on Dec. 30, 2010]
 Article 13 (Necessary Costs or Non-Deductible Expenses)
The special rural development tax for the principal tax that is not counted as necessary costs or non-deductible expenses under the Income Tax Act or the Corporate Tax Act shall not be counted as necessary costs or non-deductible expenses in calculating the amount of income under the Income Tax Act or the Corporate Tax Act.
[This Article Wholly Amended on Dec. 30, 2010]
ADDENDA <Act No. 4743, Mar. 24, 1994>
Article 1 (Enforcement Date)
This Act shall enter into force on July 1, 1994.
Article 2 (Valid Period)
This Act shall be effective until June 30, 2024: Provided, That the provisions of special rural development tax under Article 5 (1) 3 shall be effective until December 31, 1996. <Amended on Dec. 31, 2003; Jan. 1, 2014; Dec. 31, 2023>
Article 3 (Application Cases of Special Rural Development Tax of which Principal Tax is Income Tax or Corporate Tax)
(1) With regard to special rural development tax levied to tax reduced or exempted from income tax or corporate tax under Article 5 (1) 1, it shall be levied only until the last taxable year during the period beginning from the date of enforcement of this Act to June 30, 2024 (hereinafter referred to as the "enforcement period"): Provided, That the tax reduction or exemption under Article 15 of the Regulation of Tax Reduction and Exemption Act shall be applied to the income made during the enforcement period of this Act, and the reduction or exemption of transfer income tax and the special value-added tax (including the corporate tax on the gain on transfer) shall be applied to the transfer made during the enforcement period. <Amended by Act No. 7026, Dec. 31, 2003; Act No. 12165, Jan. 1, 2014; Dec. 31, 2023>
(2) Special rural development tax to be levied on the amount reduced or exempted from income tax under the provisions of Article 5 (1) 2 shall be applied to the income occurred during the enforcement period of this Act in case of reduction or exemption of interest and dividend income and to the amount portion refunded or saved during the enforcement period of this Act in case of tax deduction.
(3) Special rural development tax under the provisions of Article 5 (1) 3 shall be applied from the starting day (in case that business year ends between July 1, 1994 and December 30, 1994, it means the starting date of the first business year after the close of current business year) of the business year that ends first after the enforcement date of this Act, but the application period shall last only to the business year that ends within 2 years.
Article 4 (Application Cases of Special Rural Development Tax of which Principal Tax is Special Consumption Tax)
Special rural development tax of which the principal tax is special consumption tax shall be applied to the portions that are carried-in, carried-out or import-reported during the enforcement period of this Act.
Article 5 (Application Cases of Special Rural Development Tax of which Principal Tax is Securities Transactions Tax)
Special rural development tax of which the principal tax is securities transactions tax shall be applied to the portions, the securities of which are transferred in the Korea Stock Exchange during the enforcement period of this Act.
Article 6 (Application Cases of Special Rural Development Tax of which Principal Tax is Customs Tax)
Special rural development tax of which the principal tax is customs tax shall be applied to the portions, the importation of which is reported during the enforcement period of this Act.
Article 7 (Application Cases of Special Rural Development Tax of which Principal Tax is Local Tax)
(1) Special rural development tax of which the principal tax is acquisition tax or registration tax shall be applied to the portions that are registered or enrolled, or acquired during the enforcement period of this Act.
(2) Special rural development tax of which the principal tax is global land tax shall be applied to the portions that the date of assessment is matured during the enforcement period of this Act.
(3) Special rural development tax of which the principal tax is the leisure tax shall be applied to the portions of the winning tickets are issued and sold during the enforcement period of this Act. <Amended by Act No. 6549, Dec. 29, 2001>
Article 8 Omitted.
ADDENDA <Act No. 4794, Dec. 22, 1994>
Article 1 (Enforcement Date)
This Act shall enter into force on January 1, 1995. (Proviso Omitted.)
Articles 2 through 7 Omitted.
ADDENDA <Act No. 4806, Dec. 22, 1994>
Article 1 (Enforcement Date)
(1) This Act shall enter into force on January 1, 1995. (Proviso Omitted.)
(2) Omitted.
Articles 2 through 16 Omitted.
ADDENDA <Act No. 4809, Dec. 22, 1994>
Article 1 (Enforcement Date)
This Act shall enter into force on January 1, 1995. (Proviso Omitted.)
Articles 2 through 9 Omitted.
ADDENDA <Act No. 5031, Dec. 29, 1995>
Article 1 (Enforcement Date)
This Act shall enter into force on January 1, 1996. (Proviso Omitted.)
Articles 2 through 13 Omitted.
ADDENDA <Act No. 5038, Dec. 29, 1995>
Article 1 (Enforcement Date)
This Act shall enter into force on January 1, 1996. (Proviso Omitted.)
Articles 2 through 12 Omitted.
ADDENDA <by Act No. 5163, Oct. 2, 1996>
(1) (Enforcement Date) This Act shall enter into force on the date of its promulgation.
(2) and (3) Omitted.
(4) Omitted.
제4조제4호중 "제80조의2ㆍ제81조제1항제4호"를 "제80조의2ㆍ제80조의3ㆍ제80조의4ㆍ제81제1항제4호"로 한다.
ADDENDA <Act No. 5402, Aug. 30, 1997>
Article 1 (Enforcement Date)
This Act shall enter into force on the date of its promulgation. (Proviso Omitted.)
Articles 2 through 8 Omitted.
ADDENDA <Act No. 5417, Dec. 13, 1997>
Article 1 (Enforcement Date)
This Act shall enter into force on January 1, 1998.
Articles 2 through 18 Omitted.
ADDENDA <Act No. 5493, Dec. 31, 1997>
Article 1 (Enforcement Date)
This Act shall enter into force on the date of its promulgation.
Articles 2 through 14 Omitted.
ADDENDA <Act No. 5524, Feb. 24, 1998>
Article 1 (Enforcement Date)
This Act shall enter into force on the date of its promulgation.
Articles 2 through 5 Omitted.
ADDENDA <Act No. 5552, Sep. 16, 1998>
Article 1 (Enforcement Date)
This Act shall enter into force on the first date of the following month of the month in which the date of its promulgation is included.
Article 2 Omitted
Articles 3 Omitted.
Article 4 (Applicability following Amendment of other Acts)
(1) The amended provisions of the Act on Special Tax for Rural Development as prescribed in Article 3 (1) of the Addenda shall apply to income accruing on or after the date this Act enters into force: Provided, That for bonds, etc. under Article 46 (1), it shall apply to the portion issued on or after the date this Act enters into force.
(2) Omitted.
ADDENDA <Act No. 5561, Sep. 16, 1998>
Article 1 (Enforcement Date)
This Act shall enter into force on the date of its promulgation.
Articles 2 through 10 Omitted.
ADDENDA <Act No. 5581, Dec. 28, 1998>
Article 1 (Enforcement Date)
This Act shall enter into force on January 1, 1999. (Proviso Omitted.)
Articles 2 through 15 Omitted.
ADDENDA <Act No. 5584, Dec. 28, 1998>
Article 1 (Enforcement Date)
This Act shall enter into force on January 1, 1999. (Proviso Omitted.)
Articles 2 through 10 Omitted.
ADDENDA <Act No. 5758, Feb. 5, 1999>
Article 1 (Enforcement Date)
This Act shall enter into force on January 1, 2000.
Articles 2 through 9 Omitted.
Article 10 Omitted.
Article 11 Omitted.
ADDENDA <Act No. 6032, Dec. 3, 1999>
Article 1 (Enforcement Date)
This Act shall enter into force on the date of its promulgation. (Proviso Omitted.)
Articles 2 through 9 Omitted.
ADDENDA <Act No. 6045, Dec. 28, 1999>
Article 1 (Enforcement Date)
This Act shall enter into force on January 1, 2000: Provided, That …(Omitted.)…the amended provisions of subparagraph 3 of Article 4 of the Act on Special Rural Development Tax from among the amended provisions of Article 16 of this Addenda shall enter into force on the date of its promulgation, …(Omitted.)…the amended provisions of subparagraph 4 of Article 4 and Article 5 of the Act on Special Rural Development Tax from among the amended provisions of Article 16 of this Addenda shall enter into force on January 1, 2001.
Articles 2 through 18 Omitted.
ADDENDA <Act No. 6051, Dec. 28, 1999>
Article 1 (Enforcement Date)
This Act shall enter into force on January 1, 2000. (Proviso Omitted.)
Articles 2 through 7 Omitted.
ADDENDA <Act No. 6273, Oct. 21, 2000>
Article 1 (Enforcement Date)
This Act shall enter into force on the date of its promulgation. (Proviso Omitted.)
Articles 2 through 14 Omitted.
ADDENDA <Act No. 6298, Dec. 29, 2000>
(1) (Enforcement Date) This Act shall enter into force on January 1, 2001: Provided, That the amendments to Article 88-6 of the Restriction of Special Taxation Act from among the amendments to subparagraph 4 of Article 4 shall enter into force on the date of its promulgation.
(2) (Application Example) This Act shall be applicable from the portion of reduction or redemption of the income tax, corporate tax, acquisition tax, and registration tax, or of receiving the interests or dividends, etc., for the first time after the enforcement of this Act.
ADDENDA <Act No. 6549, Dec. 29, 2001>
Article 1 (Enforcement Date)
This Act shall enter into force on January 1, 2002.
Articles 2 through 5 Omitted.
ADDENDA <Act No. 7026, Dec. 31, 2003>
(1) (Enforcement Date) This Act shall enter into force on the date of its promulgation.
(2) Omitted. The provisions of the Act on the Special Account for the Management of the Special Tax for Rural Development shall be amended as follows:
In paragraph (2) of the Addenda to the Act on the Special Account for the Management of the Special Tax for Rural Development (Act No. 4771), “December 31, 2004” shall be construed as "December 31, 2004".
ADDENDA <Act No. 7216, Jul. 26, 2004>
Article 1 (Enforcement Date)
This Act shall enter into force on the date of its promulgation.
Articles 2 through 13 Omitted.
ADDENDA <Act No. 7316, Dec. 31, 2004>
(1) (Enforcement Date) This Act shall enter into force on January 1, 2005.
(2) (Applicable Cases) The amended provisions of Article 5 (4) 1 (a) and (b) shall be applied to the portion of interest income or dividend income which is accrued on or after the enforcement date of this Act.
ADDENDA <Act No. 7330, Jan. 5, 2005>
(1) (Enforcement Date) This Act shall enter into force on the date of its promulgation.
(2) (Special Cases concerning Additional Tax) With respect to the special rural development tax of which the tax base is the amount of global real estate tax under the amended provisions of Article 5 (1) 8, the additional tax referred to in Article 11 shall not be imposed for three years beginning with January 1, 2005.
(3) (Transitional Measures) The amount of tax imposed or to be imposed or refunded pursuant to the previous provisions at the time of the entry into force of this Act shall be governed by the previous provisions.
ADDENDA <Act No. 8139, Dec. 30, 2006>
Article 1 (Enforcement Date)
This Act shall enter into force on January 1, 2007. (Proviso Omitted.)
Articles 2 through 16 Omitted.
ADDENDA <Act No. 8829, Dec. 31, 2007>
Article 1 (Enforcement Date)
This Act shall enter into force on January 1, 2008.
Articles 2 through 12 Omitted.
ADDENDA <Act No. 9484, Mar. 18, 2009>
(1) (Enforcement Date) This Act shall enter into force on the date of its promulgation.
(2) (Applicability) The amended provisions of this Act shall apply starting with the portion of registration of security made for the first time after this Act enters into force.
ADDENDA <Act No. 9620, Apr. 1, 2009>
Article 1 (Enforcement Date)
This Act shall enter into force six months after the date of its promulgation.
Articles 2 through 6 Omitted.
ADDENDA <Act No. 9909, Jan. 1, 2010>
Article 1 (Enforcement Date)
This Act shall enter into force on January 1, 2010. (Proviso Omitted.)
This Act shall enter into force on January 1, 2018: Provided, That the following amended provisions shall enter into force on the dates specified as follows:
ADDENDA <Act No. 10220, Mar. 31, 2010>
Article 1 (Enforcement Date)
This Act shall enter into force on January 1, 2011.
Articles 2 through 5 Omitted.
ADDENDA <Act No. 10221, Mar. 31, 2010>
Article 1 (Enforcement Date)
This Act shall enter into force on January 1, 2011.
Articles 2 through 8 Omitted.
ADDENDUM <Act No. 10422, Dec. 30, 2010>
This Act shall enter into force on January 1, 2011.
ADDENDA <Act No. 11127, Dec. 31, 2011>
Article 1 (Enforcement Date)
This Act shall enter into force on the date of its promulgation.
Article 2 (Applicability to Non-Taxation)
The amended provisions of subparagraph 2 of Article 4 shall apply, beginning with the first tax reduction granted on or after this Act enters into force.
Article 3 (Applicability concerning Reports and Payments)
The amended provisions of Article 7 (2) shall apply, beginning with applicability concerning reports and payments in a business year (referring to a consolidated business year under subparagraph 10 of Article 1 of the Corporate Tax Act) in which the date when this Act enters into force falls.
ADDENDA <Act No. 11845, May 28, 2013>
Article 1 (Enforcement Date)
This Act shall enter into force three months after the date of its promulgation. (Proviso Omitted.)
Articles 2 through 17 Omitted.
ADDENDA <Act No. 12165, Jan. 1, 2014>
Article 1 (Enforcement Date)
This Act shall enter into force on January 1, 2014.
Article 2 (Transitional Measures concerning Non-Taxation of Special Rural Development Tax)
Notwithstanding the amended provision of subparagraph 4 of Article 4, the previous provision of subparagraph 4 of Article 4 shall apply to non-taxation of special rural development tax against reduction or exemption of income tax of personal annuity savings to which Article 86 of the previous Restriction of Special Taxation Act applies and annuity savings to which Article 86-2 of the previous same Act applies pursuant to Articles 40 and 41 of the addenda of partially amended Restriction of Special Taxation Act No. 11614.
ADDENDA <Act No. 12569, May 14, 2014>
Article 1 (Enforcement Date)
This Act shall enter into force on the date of its promulgation.
Article 2 (Applicability to Non-Taxation)
The amended provisions of subparagraph 11-4 of Article 4 shall apply beginning with the first reduced or exempted part after May 1, 2014.
ADDENDA <Act No. 12955, Dec. 31, 2014>
Article 1 (Enforcement Date)
This Act shall enter into force on January 1, 2015. (Proviso Omitted.)
Article 2 (Applicability to Penalty Tax for Non-Submission or Faulty Submission of Payment Statement, etc.)
ADDENDA <Act No. 13383, Jun. 22, 2015>
Article 1 (Enforcement Date)
This Act shall enter into force six months after the date of its promulgation. (Proviso Omitted.)
Articles 2 through 4 Omitted.
ADDENDA <Act No. 13554, Dec. 15, 2015>
Article 1 (Enforcement Date)
This Act shall enter into force on January 1, 2016.
Article 2 (Applicability to Non-Taxation)
(1) The amended provisions of subparagraph 4 of Article 4 (limiting to reduction in and exemption from saving or dividends pursuant to Article 91-14, 91-17, and 91-18 of the Restriction of Special Taxation Act) shall apply beginning with the first reduced or exempted part after this Act enters into force.
(2) The amended provisions of subparagraph 4 of Article 4 (limiting to reduction in and exemption from saving pursuant to Article 91-16 of the Restriction of Special Taxation Act) shall apply beginning with the first reported part under Article 7 (1) of this Act after this Act enters into force.
ADDENDA <Act No. 14385, Dec. 20, 2016>
Article 1 (Enforcement Date)
This Act shall enter into force on January 1, 2017.
Article 2 (Applicability to Non-Taxation)
The amended provisions of subparagraphs 3-3 and 4 of Article 4 shall apply beginning with the first exempted part after this Act enters into force.
ADDENDA <Act No. 16008, Dec. 24, 2018>
Article 1 (Enforcement Date)
This Act shall enter into force on January 1, 2019. (Proviso Omitted.)
Articles 2 through 15 Omitted.
ADDENDA <Act No. 16100, Dec. 31, 2018>
Article 1 (Enforcement Date)
This Act shall enter into force on January 1, 2019.
Article 2 (Applicability to Non-Taxation)
The amended provisions of subparagraph 4 of Article 4 shall begin to apply to tax exemptions and reductions after this Act enters into force.
ADDENDA <Act No. 16844, Dec. 31, 2019>
Article 1 (Enforcement Date)
This Act shall enter into force on January 1, 2020.
Article 2 (Applicability to Non-Taxation)
The amended provisions of subparagraph 4 of Article 4 shall begin to apply to tax exemptions and reductions after this Act enters into force.
ADDENDA <Act No. 18589, Dec. 21, 2021>
Article 1 (Enforcement Date)
This Act shall enter into force on January 1, 2023: Provided, That the amended provisions of subparagraph 3 of Article 3 and subparagraph 4 of Article 4 (limited to the amended parts of Articles 91-20 and 91-21 of the Act on Restriction on Special Cases concerning Taxation) shall enter into force on January 1, 2022, and the amended provisions of Article 2 (1) 2, subparagraphs 3-2 and 4 of Article 4 (excluding the amended parts of Articles 91-20 and 91-21 of the Act on Restriction on Special Cases concerning Taxation), Article 5 (1) 2, and Article 5 (4) shall enter into force on January 1, 2025. <Amended on Dec. 31, 2022>
Article 2 (Applicability to Non-Taxation)
The amended provisions of subparagraphs 7 and 7-2 of Article 4 shall begin to apply where the zero tax rate is applied to the transfer value of securities transferred in the securities market pursuant to Article 8 (2) of the Securities Transaction Tax Act after January 1, 2023.
ADDENDUM <Act No. 19192, Dec. 31, 2022>
This Act shall enter into force on January 1, 2023: Provided, That the amended provisions specified in the following subparagraphs shall enter into force on their respective dates:
ADDENDA <Act No. 19196, Dec. 31, 2022>
Article 1 (Enforcement Date)
This Act shall enter into force on January 1, 2023. (Proviso Omitted.)
Articles 2 through 23 Omitted.
ADDENDA <Act No. 19929, Dec. 31, 2023>
Article 1 (Enforcement Date)
This Act shall enter into force on January 1, 2024.
Article 2 (Applicability to Non-Taxation)
The amended provisions of subparagraph 4-2 of Article 4 shall begin to apply to cases where the tax base and tax amount is reported on, determined, or rectified after this Act enters into force.