공포번호 12226
공포일 2014-01-14
기획재정부
Ministry of Economy and Finance
전체선택
제1조(목적)
Article 1 (Purpose)
제2조(국세)
Article 2 (National Taxes)
제3조(지방세)
Article 3 (Local Taxes)
제4조(중복과세의 금지)
Article 4 (Prohibition of Double Taxation)
제5조(국세의 지방양여)
Article 5 (Concession of National Taxes to Local Governments)
부칙 <제780호,1961.12.2>
ADDENDA
부칙 <제1211호,1962.12.8>
ADDENDUM <Act No. 1211, Dec. 8, 1962>
부칙 <제2161호,1970.1.1>
ADDENDUM <Act No. 2161, Jan. 1, 1970>
부칙 <제2327호,1971.12.28>
ADDENDUM <Act No. 2327, Dec. 28, 1971>
부칙 <제2614호,1973.3.14>
ADDENDUM <Act No. 2614, Mar. 14, 1973>
부칙 <제2921호,1976.12.22>
ADDENDUM <Act No. 2921, Dec. 22, 1976>
부칙 <제2932호,1976.12.22>
ADDENDA <Act No. 2932, Dec. 22, 1976>
부칙 <제3459호,1981.12.5>
ADDENDA <Act No. 3459, Dec. 5, 1981>
부칙 <제3757호,1984.12.24>
ADDENDA <Act No. 3757, Dec. 24, 1984>
부칙 <제4028호,1988.12.26>
ADDENDA <Act No. 4028, Dec. 26, 1988>
부칙 <제4128호,1989.6.16>
ADDENDA <Act No. 4128, Jun. 16, 1989>
부칙 <제4177호,1989.12.30>
ADDENDA <Act No. 4177, Dec. 30, 1989>
부칙 <제4278호,1990.12.31>
ADDENDA <Act No. 4278, Dec. 31, 1990>
부칙 <제4415호,1991.12.14>
ADDENDA <Act No. 4415, Dec. 14, 1991>
부칙 <제4444호,1991.12.21>
ADDENDA <Act No. 4444, Dec. 21, 1991>
부칙 <제4671호,1993.12.31>
ADDENDA <Act No. 4671, Dec. 31, 1993>
부칙 <제4743호,1994.3.24>
ADDENDA <Act No. 4743, Mar. 24, 1994>
부칙 <제5071호,1995.12.29>
ADDENDA <Act No. 5071, Dec. 29, 1995>
부칙 <제5173호,1996.12.12>
ADDENDA <Act No. 5173, Dec. 12, 1996>
부칙 <제5586호,1998.12.28>
ADDENDA <Act No. 5586, Dec. 28, 1998>
부칙 <제6052호,1999.12.28>
ADDENDA <Act No. 6052, Dec. 28, 1999>
부칙 <제6300호,2000.12.29>
ADDENDA <Act No. 6300, Dec. 29, 2000>
부칙 <제6549호,2001.12.29>
ADDENDA <Act No. 6549, Dec. 29, 2001>
부칙 <제7061호,2004.1.16>
ADDENDA <Act No. 7061, Jan. 16, 2004>
부칙 <제7125호,2004.1.29>
ADDENDA <Act No. 7125, Jan. 29, 2004>
부칙 <제7253호,2004.12.30>
ADDENDA <Act No. 7253, Dec. 30, 2004>
부칙 <제7331호,2005.1.5>
ADDENDUM <Act No. 7331, Jan. 5, 2005>
부칙 <제8138호,2006.12.30>
ADDENDA <Act No. 8138, Dec. 30, 2006>
부칙 <제8829호,2007.12.31>
ADDENDA <Act No. 8521, Jul. 19, 2007>
부칙 <제9912호,2010.1.1>
ADDENDA <Act No. 8829, Dec. 31, 2007>
부칙 <제12226호,2014.1.14>
ADDENDUM <Act No. 9912, Jan. 1, 2010>
ADDENDA <Act No. 10219, Mar. 31, 2010>
ADDENDUM <Act No. 12226, Jan. 14, 2014>