공포번호 6301
공포일 2000-12-29
재정경제부
Ministry of Finance and Economy
전체선택
제1장 총칙
CHAPTER Ⅰ GENERAL PROVISIONS
제1조 (상속세 과세대상)
Article 1 (Inheritance Tax Taxables)
제2조 (증여세 과세대상)
Article 2 (Gift Tax Taxables)
제3조 (상속세 납부의무)
Article 3 (Liability for Inheritance Tax Payment)
제4조 (증여세 납세의무)
Article 4 (Gift Tax Liability)
제5조 (상속재산등의 소재지)
Article 5 (Location of Inherited Property, etc.)
제6조 (과세관할)
Article 6 (Taxation Jurisdiction)
제2장 상속세의 과세표준과 세액의 계산
CHAPTER Ⅱ ASSESSMENT STANDARD AND CALCULATION OF TAX AMOUNT OF INHERITANCE TAX
제1절 상속재산
Section 1 Inherited Property
제7조 (상속재산의 범위)
Article 7 (Scope of Inherited Property)
제8조 (상속재산으로 보는 보험금)
Article 8 (Insurance Money Regarded as Inherited Property)
제9조 (상속재산으로 보는 신탁재산)
Article 9 (Trust Property Regarded as Inherited Property)
제10조 (상속재산으로 보는 퇴직금등)
Article 10 (Retirement Allowance, etc. Regarded as Inherited Property)
제2절 비과세
Section 2 Non-Taxation
제11조 (전사자등에 대한 상속세 비과세)
Article 11 (Non-Taxation of Inheritance Tax Pertaining to Deceased Soldier, etc.)
제12조 (비과세되는 상속재산)
Article 12 (Non-Taxable Inherited Property)
제3절 상속세과세가액
Section 3 Taxable Value of Inheritance Tax
제13조 (상속세과세가액)
Article 13 (Taxable Value of Inheritance Tax)
제14조 (상속재산의 가액에서 차감하는 공과금등)
Article 14 (Public Imposts, etc. Deducted from Value of Inherited Property)
제15조 (상속개시일전 처분재산등의 상속추정등)
Article 15 (Presumption, etc. of Inheritance to Property Disposed, etc. Prior to Commencement Date of Inheritance)
제4절 공익목적 출연재산의 과세가액 불산입
Section 4 Non-Inclusion in Taxable Value of Property Contributed for the Purpose of Public Good
제16조 (공익법인등의 출연재산에 대한 상속세과세가액 불산입)
Article 16 (Non-Inclusion in Taxable Value of Inheritance Taxes of Property Contributed to Public Service Corporation, etc.)
제17조 (공익신탁재산에 대한 상속세과세가액 불산입)
Article 17 (Non-Inclusion in Taxable Value of Inheritance Taxes of Property Entrusted with Public Trust)
제5절 상속공제
Section 5 Inheritance Deductions
제18조 (기초공제)
Article 18 (Basic Deductions)
제19조 (배우자 상속공제)
Article 19 (Spouse Inheritance Deductions)
제20조 (기타 인적공제)
Article 20 (Other Personal Reliefs)
제21조 (일괄공제)
Article 21 (Blanket Deduction)
제22조 (금융재산 상속공제)
Article 22 (Inheritance Deductions of Financial Property)
제23조 (재해손실공제)
Article 23 (Disaster Loss Deductions)
제24조 (공제적용의 한도)
Article 24 (Limit of Applications of Deductions)
제6절 과세표준과 세율
Section 6 Tax Base and Tax Rates
제25조 (상속세의 과세표준 및 과세최저한)
Article 25 (Tax Base of Inheritance Tax and Minimum Taxables)
제26조 (상속세 세율)
Article 26 (Inheritance Tax Rates)
제27조 (세대를 건너뛴 상속에 대한 할증과세)
Article 27 (Premium Taxation Pertaining to Inheritance Across Generations)
제7절 세액공제
Section 7 Tax Credit
제28조 (증여세액공제)
Article 28 (Gift Tax Credit)
제29조 (외국납부세액공제)
Article 29 (Foreign Tax Payment Credit)
제30조 (단기재상속에 대한 세액공제)
Article 30 (Tax Credit Pertaining to Short-Term Re-Succession)
제3장 증여세의 과세표준과 세액의 계산
CHAPTER Ⅲ TAX BASE OF GIFT TAX AND CALCULATION OF TAX AMOUNT
제1절 증여재산
Section 1 Donated Property
제31조 (증여재산의 범위)
Article 31 (Scope of Donated Property)
제2절 증여의제등
Section 2 Legal Fiction of Donation, etc.
제32조 (증여의제 과세대상)
Article 32 (Taxables Subject to Legal Fiction of Donation)
제33조 (신탁의 이익을 받을 권리의 증여의제)
Article 33 (Legal Fiction of Donation of Right to Receive Benefits of Trust)
제34조 (보험금의 증여의제)
Article 34 (Legal Fiction of Donation of Insurance Money)
제35조 (저가·고가양도시의 증여의제)
Article 35 (Legal Fiction of Donation of Low Price or High Price at Time of Transfer)
제36조 (채무면제등의 증여의제)
Article 36 (Legal Fiction of Donation of Discharge, etc. of Obligation)
제37조 (토지무상사용권리의 증여의제)
Article 37 (Legal Fiction of Donation of Right of Gratuitous Use of Land)
제38조 (합병시의 증여의제)
Article 38 (Legal Fiction of Donation at Time of Merger)
제39조 (증자에 따른 증여의제)
Article 39 (Legal Fiction of Donation at Time of Increase of Capital)
제39조의2 (감자에 따른 증여의제)
Article 39-2 (Legal Fiction of Donation at Time of Decrease of Capital)
제40조 (전환사채등에 대한 증여의제)
Article 40 (Legal Fiction of Donation Pertaining to Convertible Bonds, etc.)
제41조 (특정법인과의 거래를 통한 이익에 대한 증여의제)
Article 41 (Legal Fiction of Gains from Transactions with Specific Corporation as Donation)
제41조의2 (명의신탁재산의 증여의제)
Article 41-2 (Legal Fiction of Donation pertaining to Property Nominally Transferred)
제41조의3 (주식 또는 출자지분의 상장등에 따른 이익의 증여의제)
Article 41-3 (Legal Fiction of Operating Income from Listing, etc. of Stocks or Equity Shares as Donations)
제41조의4 (금전대부에 따른 증여의제)
Article 41-4 (Legal Fiction of Loans as Donations)
제42조 (기타의 증여의제)
Article 42 (Legal Fiction of Other Donation)
제43조 삭제<1998.12.28>
Article 43 Deleted.
제44조 (배우자등에 대한 양도시의 증여추정)
Article 44 (Presumption of Donation at Time of Transfer with Respect to Spouse, etc.)
제45조 (재산취득자금등의 증여추정)
제3절 증여세과세가액
Section 3 Taxable Amount of Gift Tax
제46조 (비과세되는 증여재산)
Article 46 (Donated Property Not Subject to Taxation)
제47조 (증여세과세가액)
Article 47 (Taxable Amount of Gift Tax)
제4절 공익목적 출연재산등의 과세가액 불산입
Section 4 Non-Inclusion in Taxable Amount of Property Contributed, etc. for Purposes of Public Good
제48조 (공익법인등이 출연받은 재산에 대한 과세가액 불산입등)
Article 48 (Non-Inclusion in Taxable Amount of Property Received, as Contribution, by Public Service Corporation, etc.)
제49조 (공익법인등의 주식등의 보유기준)
Article 49 (Possession Standard of Stocks, etc. of Public Service Corporation, etc.)
제50조 (공익법인등에 대한 외부전문가의 세무확인)
Article 50 (Tax Verification with Respect to Public Service Corporation, etc. by outside Experts)
제51조 (장부의 작성·비치의무)
Article 51 (Duty of Drawing-up and Keeping Books and Records)
제52조 (준용규정)
Article 52 (Application Mutatis Mutandis)
제52조의2 (장애인이 증여받은 재산의 과세가액불산입)
Article 52-2 (Non-Inclusion in Taxable Amount of Property Donated to Disabled Person)
제5절 증여공제
Section 5 Donation Deductions
제53조 (증여재산공제)
Article 53 (Donated Property Deductions)
제54조 (준용규정)
Article 54 (Application Mutatis Mutandis)
제6절 과세표준과 세율
Section 6 Tax Base and Tax Rate
제55조 (증여세의 과세표준 및 과세최저한)
Article 55 (Tax Base and Taxable Minimum of Gift Tax)
제56조 (증여세 세율)
Article 56 (Tax Rate of Gift Tax)
제57조 (직계비속에 대한 증여의 할증과세)
Article 57 (Premium Gift Tax with Respect to Lineal Descendant)
제7절 세액공제
Section 7 Tax Credit
제58조 (기납부세액공제)
Article 58 (Deduction of Tax Amount Already Paid)
제59조 (준용규정)
Article 59 (Application Mutatis Mutandis)
제4장 재산의 평가
CHAPTER Ⅳ APPRAISAL OF PROPERTY
제60조 (평가의 원칙등)
Article 60 (General Rules, etc. of Appraisal)
제61조 (부동산등의 평가)
Article 61 (Appraisal of Real Estate, etc.)
제62조 (선박등 기타 유형재산의 평가)
Article 62 (Appraisal of Vessels and Other Tangible Assets)
제63조 (유가증권등의 평가)
Article 63 (Appraisal of Securities, etc.)
제64조 (무체재산권등의 평가)
Article 64 (Appraisal of Intangible Property Rights, etc.)
제65조 (기타 조건부권리등의 평가)
Article 65 (Appraisal of Conditional Rights, etc.)
제66조 (저당권등이 설정된 재산의 평가의 특례)
Article 66 (Special Cases of Appraisals of Properties whose Mortgages, etc. are Settled)
제5장 신고와 납부
CHAPTER Ⅴ REPORT AND PAYMENT
제1절 신고
Section 1 Report
제67조 (상속세과세표준신고)
Article 67 (Reporting of Inheritance Tax Assessment Standard)
제68조 (증여세과세표준신고)
Article 68 (Reporting of Tax Base of Gift Tax)
제69조 (신고세액공제)
Article 69 (Tax Credit on Reporting)
제2절 납부
Section 2 Payment
제70조 (자진납부)
Article 70 (Voluntary Payment)
제71조 (연부연납)
Article 71 (Payment by Annual Installments)
제72조 (연부연납가산금)
Article 72 (Additional Dues on Payment by Annual Installments)
제73조 (물납)
Article 73 (Payment in Kind)
제74조 (문화재자료등의 징수유예)
Article 74 (Deferment of Collection of Cultural Heritage Material, etc.)
제75조 (준용규정)
Article 75 (Applicable Provisions)
제6장 결정과 경정
CHAPTER Ⅵ DETERMINATION AND REVISION
제76조 (결정·경정)
Article 76 (Determination and Revision)
제77조 (과세표준과 세액의 결정통지)
Article 77 (Notification of Determination of Tax Base and Tax Amount)
제78조 (가산세등)
Article 78 (Additional Tax, etc.)
제79조 (경정등의 청구특례)
Article 79 (Special Case of Request for Revision, etc.)
제7장 보칙
CHAPTER Ⅶ SUPPLEMENTARY PROVISIONS
제80조 (상속개시등의 통지)
Article 80 (Notification of Commencement, etc. of Succession)
제81조 (납세관리인등)
Article 81 (Tax Manager, etc.)
제82조 (지급조서등의 제출)
Article 82 (Submission of Payment Records, etc.)
제83조 (금융재산 일괄조회)
Article 83 (General Inquiry into Financial Property)
제84조 (질문·조사)
Article 84 (Questioning and Investigation)
제85조 (인별 재산과세자료의 수집·관리)
Article 85 (Gathering and Management of Individually Classified Data for Assessment of Property)
제86조 (부가세 부과금지)
Article 86 (Prohibition on Levy of Value-Added Tax)
부칙<제5193호,1996.12.30>
ADDENDA
부칙(금융실명거래및비밀보장에관한법률)<제5493호,1997.12.31>
ADDENDA<Act No. 5493, Dec. 31, 1997>
부칙(증권거래법)<제5498호,1998.1.8>
ADDENDA<Act No. 5498, Jan. 8, 1998>
부칙<제5582호,1998.12.28>
ADDENDA<Act No. 5582, Dec. 28, 1998>
부칙<제6048호,1999.12.28>
ADDENDA<Act No. 6048, Dec. 28, 1999>
부칙(사립학교교직원연금법)<제6124호,2000.1.12>
ADDENDA<Act No. 6124, Jan. 12, 2000>
부칙<제6301호,2000.12.29>
ADDENDA<Act No. 6301, Dec. 29, 2000>