대한민국 영문법령

공포번호 19590

공포일 2023-08-08

재정경제부 Ministry of Finance and Economy

전체선택

제1장 총칙
CHAPTER I GENERAL PROVISIONS

제1조(목적)
Article 1 (Purpose)

제1조의2(정의)
Article 1-2 (Definitions)

제2조(납세의무)
Article 2 (Tax Liability)

제2조의2(납세의무의 범위)
Article 2-2 (Scope of Tax Liability)

제2조의3(신탁재산 귀속 소득에 대한 납세의무의 범위)
Article 2-3 (Scope of Tax Liability for Income Vested in Trust Asset)

제3조(과세소득의 범위)
Article 3 (Scope of Taxable Income)

제4조(소득의 구분)
Article 4 (Classification of Income)

제5조(과세기간)
Article 5 (Taxable Period)

제6조(납세지)
Article 6 (Place for Tax Payment)

제7조(원천징수 등의 경우의 납세지)
Article 7 (Place for Tax Payment in Cases of Withholding, etc.)

제8조(상속 등의 경우의 납세지)
Article 8 (Place for Tax Payment in Cases of Inheritance, etc.)

제9조(납세지의 지정)
Article 9 (Designation of Place for Tax Payment)

제10조(납세지의 변경신고)
Article 10 (Report on Change of Place for Tax Payment)

제11조(과세 관할)
Article 11 (Jurisdiction over Taxation)

제2장 거주자의 종합소득 및 퇴직소득에 대한 납세의무
CHAPTER II TAX LIABILITY ON RESIDENT'S GLOBAL INCOME AND RETIREMENT INCOME

제1절 비과세
SECTION 1 Non-Taxation

제12조(비과세소득)
Article 12 (Non-Taxable Income)

제13조 삭제 <2009. 12. 31.>
Article 13 Deleted.

제2절 과세표준과 세액의 계산
SECTION 2 Calculation of Tax Base and Tax Amount

제1관 세액계산 통칙
Subsection 1 Common Provisions on Calculation of Tax Amount

제14조(과세표준의 계산)
Article 14 (Calculation of Tax Base)

제15조(세액 계산의 순서)
Article 15 (Order in Calculation of Tax Amount)

제2관 소득의 종류와 금액
Subsection 2 Categories and Amount of Income

제16조(이자소득)
Article 16 (Interest Income)

제17조(배당소득)
Article 17 (Dividend Income)

제18조 삭제 <2009. 12. 31.>
Article 18 Deleted.

제19조(사업소득)
Article 19 (Business Income)

제20조(근로소득)
Article 20 (Wage and Salary Income)

제20조의2 삭제 <2006. 12. 30.>
Article 20-2 Deleted.

제20조의3(연금소득)
Article 20-3 (Pension Income)

제21조(기타소득)
Article 21 (Other Income)

제22조(퇴직소득)
Article 22 (Retirement Income)

제23조 삭제 <2006. 12. 30.>
Article 23 Deleted.

제3절 소득금액의 계산
SECTION 3 Calculation of Amount of Income

제1관 총수입금액
Subsection 1 Total Amount of Income

제24조(총수입금액의 계산)
Article 24 (Calculation of Total Amount of Income)

제25조(총수입금액 계산의 특례)
Article 25 (Special Cases concerning Calculation of Total Amount of Income)

제26조(총수입금액 불산입)
Article 26 (Exclusion from Total Income)

제2관 필요경비
Subsection 2 Necessary Expenses

제27조(사업소득의 필요경비의 계산)
Article 27 (Calculation of Necessary Expenses of Business Income)

제28조(대손충당금의 필요경비 계산)
Article 28 (Calculation of Allowance for Bad Debts as Necessary Expenses)

제29조(퇴직급여충당금의 필요경비 계산)
Article 29 (Calculation of Reserves for Retirement Benefits as Necessary Expenses)

제30조 삭제 <1998. 4. 10.>
Article 30 Deleted.

제31조(보험차익으로 취득한 자산가액의 필요경비 계산)
Article 31 (Calculation of Necessary Expenses for Value of Assets Acquired with Gains on Insurance Settlement)

제32조(국고보조금으로 취득한 사업용 자산가액의 필요경비 계산)
Article 32 (Calculation of Value of Assets for Business Acquired with National Subsidies as Necessary Expenses)

제33조(필요경비 불산입)
Article 33 (Exclusion from Necessary Expenses)

Article 33 (Exclusion from Necessary Expenses)

제33조의2(업무용승용차 관련 비용 등의 필요경비 불산입 특례)
Article 33-2 (Special Cases concerning Exclusion of Expenses, etc. Related to Business-Use Passenger Vehicles from Necessary Expenses)

제34조(기부금의 필요경비 불산입)
Article 34 (Exclusion of Donations from Necessary Expenses)

제35조(기업업무추진비의 필요경비 불산입)
Article 35 (Exclusion of Business Promotion Expenses from Necessary Expenses)

제36조 삭제 <1998. 12. 28.>
Article 36 Deleted.

제37조(기타소득의 필요경비 계산)
Article 37 (Calculation of Necessary Expenses of Other Income)

제38조 삭제 <2006. 12. 30.>
Article 38 Deleted.

제3관 귀속연도 및 취득가액 등
Subsection 3 Attributed Tax Year and Value of Acquisition

제39조(총수입금액 및 필요경비의 귀속연도 등)
Article 39 (Year to which Total Income and Necessary Expenses are Attributed, etc.)

제40조 삭제 <2009. 12. 31.>
Article 40 Deleted.

제4관 소득금액 계산의 특례
Subsection 4 Special Cases concerning Calculation of Amount of Income

제41조(부당행위계산)
Article 41 (Calculation by Wrongful Acts)

제42조(비거주자 등과의 거래에 대한 소득금액 계산의 특례)
Article 42 (Special Cases concerning Calculation of Amount of Income on Transactions with Nonresident, etc.)

제43조(공동사업에 대한 소득금액 계산의 특례)
Article 43 (Special Cases concerning Calculation of Joint Business Income)

제44조(상속의 경우의 소득금액의 구분 계산)
Article 44 (Separate Calculation of Amount of Income in Cases of Inheritance)

제45조(결손금 및 이월결손금의 공제)
Article 45 (Deduction of Losses and Losses Carried Forward)

제46조(채권 등에 대한 소득금액의 계산 특례)
Article 46 (Special Cases concerning Calculation of Amount of Income from Bonds, etc.)

제46조의2(중도 해지로 인한 이자소득금액 계산의 특례)
Article 46-2 (Special Cases concerning Calculation of Interest Income due to Early Cancellation)

제5관 근로소득공제ㆍ연금소득공제 및 퇴직소득공제
Subsection 5 Wage and Salary Income Deduction, Pension Income Deduction, and Retirement Income Deduction

제47조(근로소득공제)
Article 47 (Wage and Salary Income Deduction)

제47조의2(연금소득공제)
Article 47-2 (Pension Income Deduction)

제48조(퇴직소득공제)
Article 48 (Retirement Income Deduction)

제49조 삭제 <2006. 12. 30.>
Article 49 Deleted.

제6관 종합소득공제
Subsection 6 Global Income Deduction

제50조(기본공제)
Article 50 (Basic Deduction)

제51조(추가공제)
Article 51 (Additional Deduction)

제51조의2 삭제 <2014. 1. 1.>
Article 51-2 Deleted.

제51조의3(연금보험료공제)
Article 51-3 (Pension Contribution Deduction)

제51조의4(주택담보노후연금 이자비용공제)
Article 51-4 (Interest Expense Deduction for Reverse Mortgage-Backed Retirement Pension System)

제52조(특별소득공제)
Article 52 (Special Income Deduction)

제53조(생계를 같이 하는 부양가족의 범위와 그 판정시기)
Article 53 (Scope of Dependents Living Together and Time for Determination thereof)

제54조(종합소득공제 등의 배제)
Article 54 (Exclusion from Global Income Deduction, etc.)

제54조의2(공동사업에 대한 소득공제 등 특례)
Article 54-2 (Special Cases concerning Income Deduction for Joint Business, etc.)

제4절 세액의 계산
SECTION 4 Calculation of Tax

제1관 세율
Subsection 1 Tax Rates

제55조(세율)
Article 55 (Tax Rates)

제2관 세액공제
Subsection 2 Tax Credit

제56조(배당세액공제)
Article 56 (Dividend Tax Credit)

제56조의2(기장세액공제)
Article 56-2 (Tax Credit for Bookkeeping)

제56조의3(전자계산서 발급 전송에 대한 세액공제)
Article 56-3 (Tax Credit for Transmission of Issued Electronic Invoices)

제57조(외국납부세액공제)
Article 57 (Foreign Tax Credit)

제57조의2(간접투자회사등으로부터 지급받은 소득에 대한 외국납부세액공제 특례)
Article 57-2 (Special Cases concerning Foreign Tax Credit on Income Received from Indirect Investment Company, etc.)

제58조(재해손실세액공제)
Article 58 (Tax Credit for Casualty Loss)

제59조(근로소득세액공제)
Article 59 (Tax Credit for Wage and Salary Income)

제59조의2(자녀세액공제)
Article 59-2 (Tax Credit for Children)

제59조의3(연금계좌세액공제)
Article 59-3 (Tax Credit for Pension Accounts)

제59조의4(특별세액공제)
Article 59-4 (Special Tax Credits)

제59조의5(세액의 감면)
Article 59-5 (Reduction or Exemption of Tax)

제60조(세액감면 및 세액공제 시 적용순위 등)
Article 60 (Order of Application, etc. of Tax Reduction or Exemption or Tax Credit)

제61조(세액감면액 및 세액공제액의 산출세액 초과 시의 적용방법 등)
Article 61 (Methods of Application, etc. where Tax Exemption or Reduction or Tax Credit Exceeds Calculated Tax Amount)

제5절 세액 계산의 특례
SECTION 5 Special Cases in Calculation of Tax

제62조(이자소득 등에 대한 종합과세 시 세액 계산의 특례)
Article 62 (Special Case concerning Calculation of Tax in Relation to Global Taxation on Interest Income, etc.)

제63조(직장공제회 초과반환금에 대한 세액 계산의 특례)
Article 63 (Special Case concerning Calculations of Tax on Excess Repayment from Workplace Mutual-Aid Association)

제64조(부동산매매업자에 대한 세액 계산의 특례)
Article 64 (Special Cases concerning Calculation of Tax Amount for Real Estate Broker)

제64조의2(주택임대소득에 대한 세액 계산의 특례)
Article 64-2 (Special Cases concerning Calculation of Tax Amount on House Rental Income)

제64조의3(분리과세기타소득에 대한 세액 계산의 특례)
Article 64-3 (Special Cases concerning Calculation of Tax on Other Income Subject to Separate Taxation)

제64조의4(연금소득에 대한 세액 계산의 특례)
Article 64-4 (Special Cases concerning Calculation of Tax on Pension Income)

제6절 중간예납ㆍ예정신고 및 세액 납부
SECTION 6 Interim Prepayment, Preliminary Return and Payment of Tax

제1관 중간예납
Subsection 1 Interim Prepayment

제65조(중간예납)
Article 65 (Interim Prepayment)

제66조 삭제 <2000. 12. 29.>
Articles 66 and 67 Deleted.

제67조 삭제 <2000. 12. 29.>

제68조(납세조합원의 중간예납 특례)
Article 68 (Special Cases concerning Interim Prepayment by Member of Taxpayers Association)

제2관 토지 등 매매차익 예정신고와 납부
Subsection 2 Preliminary Return on Profit Margin from Sale of Land, etc. and Payment

제69조(부동산매매업자의 토지등 매매차익예정신고와 납부)
Article 69 (Preliminary Return on Profit Margin from Sale and Purchase of Land, etc. and Voluntary Payment by Real Estate Broker)

제7절 과세표준의 확정신고와 납부
SECTION 7 Final Return on Tax Base and Voluntary Payment

제70조(종합소득과세표준 확정신고)
Article 70 (Final Return on Tax Base of Global Income)

제70조의2(성실신고확인서 제출)
Article 70-2 (Submission of Certificate of Confirmation of Compliant Filing)

제71조(퇴직소득과세표준 확정신고)
Article 71 (Final Return on Tax Base of Retirement Income)

제72조 삭제 <2006. 12. 30.>
Article 72 Deleted.

제73조(과세표준확정신고의 예외)
Article 73 (Exception to Final Return on Tax Base)

제74조(과세표준확정신고의 특례)
Article 74 (Special Cases concerning Final Return on Tax Base)

제75조(세액감면 신청)
Article 75 (Application for Reduction or Exemption of Tax)

제76조(확정신고납부)
Article 76 (Final Tax Return and Payment)

제77조(분할납부)
Article 77 (Payment in Installment)

제8절 사업장 현황신고와 확인
SECTION 8 Report and Confirmation on Present Status of Place of Business

제78조(사업장 현황신고)
Article 78 (Report on Present Status of Place of Business)

제79조(사업장 현황의 조사ㆍ확인)
Article 79 (Investigation and Confirmation on Present Status of Place of Business)

제9절 결정ㆍ경정과 징수 및 환급
SECTION 9 Determination, Correction, Collection and Refund

제1관 과세표준의 결정 및 경정
Subsection 1 Determination and Correction of Tax Base

제80조(결정과 경정)
Article 80 (Determination and Correction)

제81조(영수증 수취명세서 제출ㆍ작성 불성실 가산세)
Article 81 (Penalty Tax for Non-Submission or Faulty Preparation of Detailed Statement of Reception of Receipts)

제81조의2(성실신고확인서 제출 불성실 가산세)
Article 81-2 (Penalty Tax for Non-Submission of Certificate of Confirmation of Compliant Filing)

제81조의3(사업장 현황신고 불성실 가산세)
Article 81-3 (Penalty Tax for Non-Submission or Faulty Preparation of Report on Present Status of Place of Business)

제81조의4(공동사업장 등록ㆍ신고 불성실 가산세)
Article 81-4 (Penalty Tax for Failure to Register or Report on Place of Joint Business)

제81조의5(장부의 기록ㆍ보관 불성실 가산세)
Article 81-5 (Penalty Tax for Failure in Record-Keeping or Incorrect Entries)

제81조의6(증명서류 수취 불성실 가산세)
Article 81-6 (Penalty Tax for Non-Receipt or Faulty Receipt of Evidentiary Documents)

제81조의7(기부금영수증 발급ㆍ작성ㆍ보관 불성실 가산세)
Article 81-7 (Penalty Tax for Faulty Inssuance, Preparation, or Retention of Donation Receipt)

제81조의8(사업용계좌 신고ㆍ사용 불성실 가산세)
Article 81-8 (Penalty Tax for Faulty?Report and Use of Business Account)

제81조의9(신용카드 및 현금영수증 발급 불성실 가산세)
Article 81-9 (Penalty Tax for Faulty Issuance of Credit Card and Cash Receipt)

제81조의10(계산서 등 제출 불성실 가산세)
Article 81-10 (Penalty Tax for Faulty Submission of Invoice)

제81조의11(지급명세서 등 제출 불성실 가산세)
Article 81-11 (Penalty Tax for Non-Submission or Faulty Submission of Payment Statement, etc.)

제81조의12(주택임대사업자 미등록 가산세)
Article 81-12 (Penalty Tax for Non-Registration of House Rental Business Entity)

제81조의13(특정외국법인의 유보소득 계산 명세서 제출 불성실 가산세)
Article 81-13 (Penalty Tax for Faulty Submission of Calculation Statement of Reserved Income of Specific Foreign Corporation)

제81조의14(업무용승용차 관련 비용 명세서 제출 불성실 가산세)
Article 81-14 (Penalty Tax for Faulty Submission of Statement of Expenses Related to Business-Use Passenger Vehicle)

제82조(수시부과 결정)
Article 82 (Determination of Occasional Imposition)

제83조(과세표준과 세액의 통지)
Article 83 (Notification of Tax Base and Amount of Tax)

제84조(기타소득의 과세최저한)
Article 84 (Threshold of Taxation on Other Income)

제2관 세액의 징수와 환급
Subsection 2 Collection and Refund of Tax

제85조(징수와 환급)
Article 85 (Collection and Refunds)

제85조의2(중소기업의 결손금소급공제에 따른 환급)
Article 85-2 (Refund from Loss Carryback of Small or Medium Enterprise)

제86조(소액 부징수)
Article 86 (Non-Collection of Small Sum)

제10절 공동사업장에 대한 특례
SECTION 10 Special Cases concerning Places of Joint Business

제87조(공동사업장에 대한 특례)
Article 87 (Special Cases concerning Places of Joint Business)

제2장의2 거주자의 금융투자소득에 대한 납세의무
CHAPTER II-2 RESIDENT'S TAX LIABILITIES FOR FINANCIAL INVESTMENT INCOME

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제1절 정의
SECTION 1 Definition

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제87조의2(정의)
Article 87-2 (Definitions)

제2절 금융투자소득에 대한 비과세
SECTION 2 Non-Taxation of Financial Investment Income

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제87조의3(비과세 금융투자소득)
Article 87-3 (Non-Taxable Financial Investment Income)

제3절 금융투자소득과세표준과 세액의 계산
SECTION 3 Calculating Tax Base and Tax Amount of Financial Investment Income

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제87조의4(금융투자소득과세표준의 계산)
Article 87-4 (Calculating Tax Base of Financial Investment Income)

제87조의5(금융투자소득세액 계산의 순서)
Article 87-5 (Calculation Order for Financial Investment Income Tax Amount)

제87조의6(금융투자소득의 범위)
Article 87-6 (Scope of Financial Investment Income)

제87조의7(금융투자소득금액)
Article 87-7 (Amount of Financial Investment Income)

제87조의8(주식등소득금액)
Article 87-8 (Amount of Income from Stocks, etc.)

제87조의9(채권등소득금액)
Article 87-9 (Amount of Income from Bonds, etc.)

제87조의10(투자계약증권소득금액)
Article 87-10 (Amount of Income from Investment Contract Securities)

제87조의11(주식등ㆍ채권등ㆍ투자계약증권양도가액)
Article 87-11 (Transfer Amount of Stocks, etc., Bonds, etc., or Investment Contract Securities)

제87조의12(주식등ㆍ채권등ㆍ투자계약증권소득금액 필요경비 계산)
Article 87-12 (Calculating Amount of Income from Stocks, etc., Bonds, etc., or Investment Contract Securities as Necessary Expenses)

제87조의13(주식등ㆍ채권등ㆍ투자계약증권소득금액 필요경비 계산 특례)
Article 87-13 (Special Cases concerning Calculation of Amount of Income from Stocks, etc., Bonds, etc., or Investment Contract Securities as Necessary Expenses)

제87조의14(집합투자기구소득금액)
Article 87-14 (Amount of Income from Collective Investment Schemes)

제87조의15(파생결합증권소득금액)
Article 87-15 (Amount of Income from Derivatives-linked Securities)

제87조의16(파생상품소득금액)
Article 87-16 (Amount of Income from Derivatives)

제87조의17(기준시가의 산정)
Article 87-17 (Calculating Assessed Value)

제87조의18(금융투자소득 기본공제)
Article 87-18 (Basic Deduction for Financial Investment Income)

제87조의19(금융투자소득세의 세율)
Article 87-19 (Tax Rate for Financial Investment Income)

제87조의20(금융투자소득세액의 감면)
Article 87-20 (Reduction or Exemption of Financial Investment Income Tax)

제87조의21(금융투자소득 예정신고)
Article 87-21 (Preliminary Return on Financial Investment Income)

제87조의22(예정신고납부)
Article 87-22 (Payment by Preliminary Return)

제87조의23(금융투자소득과세표준 확정신고)
Article 87-23 (Final Return on Tax Base of Financial Investment Income)

제87조의24(확정신고납부)
Article 87-24 (Payment by Final Return)

제87조의25(금융투자소득과세표준과 세액의 결정ㆍ경정)
Article 87-25 (Determination and Correction of Tax Base and Tax Amount on Financial Investment Income)

제87조의26(금융투자소득세액의 징수ㆍ환급)
Article 87-26 (Collection and Refund of Financial Investment Income Tax)

제87조의27(준용규정)
Article 87-27 (Provisions Applicable Mutandis Mutandis)

제3장 거주자의 양도소득에 대한 납세의무
CHAPTER III RESIDENT'S TAX LIABILITIES FOR CAPITAL GAINS

제1절 양도의 정의
SECTION 1 Definition of Transfer

제88조(정의)
Article 88 (Definitions)

제2절 양도소득에 대한 비과세 및 감면
SECTION 2 Non-Taxation and Reduction and Exemption of Capital Gains

제89조(비과세 양도소득)
Article 89 (Non-Taxable Capital Gains)

제90조(양도소득세액의 감면)
Article 90 (Reduction and Exemption of Capital Gains Tax)

제91조(양도소득세 비과세 또는 감면의 배제 등)
Article 91 (Exclusion of Non-Taxation, Reduction or Exemption of Capital Gains Tax)

제3절 양도소득과세표준과 세액의 계산
SECTION 3 Computation of Tax Base and Tax of Capital Gains

제92조(양도소득과세표준의 계산)
Article 92 (Calculation of Tax Base of Capital Gains)

제93조(양도소득세액 계산의 순서)
Article 93 (Order in Calculation of Amount of Capital Gains Tax)

제4절 양도소득금액의 계산
SECTION 4 Computation of Amount of Capital Gains

제94조(양도소득의 범위)
Article 94 (Scope of Capital Gains)

제95조(양도소득금액)
Article 95 (Amount of Capital Gains)

제96조(양도가액)
Article 96 (Transfer Value)

제97조(양도소득의 필요경비 계산)
Article 97 (Calculation of Necessary Expenses for Capital Gains)

제97조의2(양도소득의 필요경비 계산 특례)
Article 97-2 (Special Cases concerning Necessary Expenses for Capital Gains)

제98조(양도 또는 취득의 시기)
Article 98 (Time of Transfer or Acquisition)

제99조(기준시가의 산정)
Article 99 (Computation of Assessed Value)

제99조의2(기준시가의 재산정 및 고시 신청)
Article 99-2 (Application for Reassessment and Public Notification of Assessed Value)

제100조(양도차익의 산정)
Article 100 (Computation of Gains on Transfer)

제101조(양도소득의 부당행위계산)
Article 101 (Calculation of Capital Gains by Wrongful Acts)

제102조(양도소득금액의 구분 계산 등)
Article 102 (Separate Calculation of Amount of Capital Gains)

제5절 양도소득 기본공제
SECTION 5 Basic Deduction for Capital Gains

제103조(양도소득 기본공제)
Article 103 (Basic Deduction for Capital Gains)

제6절 양도소득에 대한 세액의 계산
SECTION 6 Calculation of Tax Amount of Capital Gains

제104조(양도소득세의 세율)
Article 104 (Tax Rates of Capital Gains)

제104조의2(지정지역의 운영)
Article 104-2 (Operation of Designated Area)

제104조의3(비사업용 토지의 범위)
Article 104-3 (Scope of Land for Non-Business Use)

제7절 양도소득과세표준의 예정신고와 납부
SECTION 7 Preliminary Return on Tax Base of Capital Gains and Payment

제105조(양도소득과세표준 예정신고)
Article 105 (Preliminary Return on Tax Base of Capital Gains)

제106조(예정신고납부)
Article 106 (Payment by Preliminary Return)

제107조(예정신고 산출세액의 계산)
Article 107 (Calculation of Tax for Preliminary Return)

제108조(재외국민과 외국인의 부동산등양도신고확인서의 제출)
Article 108 (Submission of Real Estate Transfer Notification Certificate by Korean National Residing Abroad and Foreigner)

제109조 삭제 <1999. 12. 28.>
Article 109 Deleted.

제8절 양도소득과세표준의 확정신고와 납부
SECTION 8 Final Return on Tax Base of Capital Gains and Payment

제110조(양도소득과세표준 확정신고)
Article 110 (Final Return on Tax Base of Capital Gains)

제111조(확정신고납부)
Article 111 (Final Return and Payment)

제112조(양도소득세의 분할납부)
Article 112 (Payment of Capital Gains Tax in Installment)

제112조의2 삭제 <2015. 12. 15.>
Article 112-2 Deleted.

제113조 삭제 <1999. 12. 28.>
Article 113 Deleted.

제9절 양도소득에 대한 결정ㆍ경정과 징수 및 환급
SECTION 9 Determination, Correction, Collection and Refund of Capital Gains

제114조(양도소득과세표준과 세액의 결정ㆍ경정 및 통지)
Article 114 (Determination, Correction, and Notification of Tax Base and Tax Amount on Capital Gains)

제114조의2(감정가액 또는 환산취득가액 적용에 따른 가산세)
Article 114-2 (Penalty Tax on Application of Appraised Value or Converted Acquisition Value)

제115조 삭제 <2020. 12. 29.>
Article 115 Deleted.

제115조의2(신탁 수익자명부 변동상황명세서의 제출)
Article 115-2 (Submission of Statement of Changes in the List of Beneficiaries)

제116조(양도소득세의 징수)
Article 116 (Collection of Capital Gains Tax)

제117조(양도소득세의 환급)
Article 117 (Refund of Capital Gains Tax)

제118조(준용규정)
Article 118 (Provisions Applicable Mutatis Mutandis)

Articles 24, 27, 33, 39, 43, 44, 46, 74, 75, and 82 shall apply mutatis mutandis to capital gains tax.

제10절 국외자산 양도에 대한 양도소득세
SECTION 10 Capital Gains Tax on Transfer of Overseas Assets

제118조의2(국외자산 양도소득의 범위)
Article 118-2 (Scope of Capital Gains from Overseas Assets)

제118조의3(국외자산의 양도가액)
Article 118-3 (Value of Transfer of Overseas Assets)

제118조의4(국외자산 양도소득의 필요경비 계산)
Article 118-4 (Calculation of Necessary Expenses of Capital Gains from Overseas Assets)

제118조의5(국외자산 양도소득세의 세율)
Article 118-5 (Tax Rate of Capital Gains from Overseas Assets)

제118조의6(국외자산 양도소득에 대한 외국납부세액의 공제)
Article 118-6 (Credit for Foreign Taxes Paid on Capital Gains from Overseas Assets)

제118조의7(국외자산 양도소득 기본공제)
Article 118-7 (Basic Deduction for Capital Gains from Overseas Assets)

제118조의8(국외자산 양도에 대한 준용규정)
Article 118-8 (Provisions Applicable Mutatis Mutandis for Transfer of Overseas Assets)

제11절 거주자의 출국 시 국내 주식 등에 대한 과세 특례
SECTION 11 Special Cases concerning Taxation on Domestic Stocks, etc. upon Departure of Residents

제11절 삭제
SECTION 11 Deleted.

article Contents

제118조의9 삭제 <2020. 12. 29.>
Article 118-9 Deleted.

제118조의10 삭제 <2020. 12. 29.>
Article 118-10 Deleted.

제118조의11 삭제 <2020. 12. 29.>
Article 118-11 Deleted.

제118조의12 삭제 <2020. 12. 29.>
Article 118-12 Deleted.

제118조의13 삭제 <2020. 12. 29.>
Article 118-13 Deleted.

제118조의14 삭제 <2020. 12. 29.>
Article 118-14 Deleted.

제118조의15 삭제 <2020. 12. 29.>
Article 118-15 Deleted.

제118조의16 삭제 <2020. 12. 29.>
Article 118-16 Deleted.

제118조의17 삭제 <2020. 12. 29.>
Article 118-17 Deleted.

제118조의18 삭제 <2020. 12. 29.>
Article 118-18 Deleted.

제4장 비거주자의 납세의무
CHAPTER IV TAX LIABILITIES OF NONRESIDENTS

제1절 비거주자에 대한 세액 계산 통칙
SECTION 1 Common Provisions concerning Calculation of Tax on Nonresidents

제119조(비거주자의 국내원천소득)
Article 119 (Domestic Source Income of Nonresident)

제119조의2(국외투자기구에 대한 실질귀속자 특례)
Article 119-2 (Special Cases Concerning Substantive Owner in Foreign Investment Vehicle)

제119조의3(비거주자의 국채등 이자ㆍ양도소득에 대한 과세특례 등)
Article 119-3 (Special Cases concerning Taxation on Interest and Capital Gains of State Bonds, etc. of Nonresident)

제120조(비거주자의 국내사업장)
Article 120 (Domestic Place of Business of Nonresident)

제121조(비거주자에 대한 과세방법)
Article 121 (Method of Taxation on Nonresident)

제2절 비거주자에 대한 종합과세
SECTION 2 Global Taxation on Nonresident

제122조(비거주자 종합과세 시 과세표준과 세액의 계산)
Article 122 (Calculation of Tax Base and Tax Amount in Cases of Global Taxation on Nonresident)

제123조 삭제 <2013. 1. 1.>
Article 123 Deleted.

제124조(비거주자의 신고와 납부)
Article 124 (Return and Payment by Nonresident)

제125조(비거주자에 대한 과세표준 및 세액의 결정과 징수)
Article 125 (Determination and Collection of Tax Base and Tax for Nonresident)

제3절 비거주자에 대한 분리과세
SECTION 3 Separate Taxation on Nonresident

제126조(비거주자 분리과세 시 과세표준과 세액의 계산 등)
Article 126 (Calculation of Tax Base and Tax Amount in Cases of Separate Taxation on Nonresident)

제126조의2(비거주자의 유가증권 양도소득에 대한 신고ㆍ납부 등의 특례)
Article 126-2 (Special Cases concerning Return and Payment of Income from Transfer of Securities of Nonresident)

제126조의3(거주자의 출국 시 납세의무)
Article 126-3 (Tax Liability for Resident upon Departure from the Republic of Korea)

제126조의4(국외전출자 국내주식등에 대한 과세표준의 계산)
Article 126-4 (Calculation of Tax Base for Domestic Stocks, etc. Owned by Person Relocating Overseas)

제126조의5(국외전출자 국내주식등에 대한 세율과 산출세액)
Article 126-5 (Tax Rate and Calculated Tax for Domestic Stocks, etc. Owned by Person Relocating Overseas)

제126조의6(조정공제)
Article 126-6 (Adjusted Deduction)

제126조의7(국외전출자 국내주식등에 대한 외국납부세액의 공제)
Article 126-7 (Credit for Foreign Taxes Paid on Domestic Stocks, etc. Owned by Person Relocating Overseas)

제126조의8(비거주자의 국내원천소득 세액공제)
Article 126-8 (Tax Credit for Nonresident on Domestic Source Income)

제126조의9(국외전출자 국내주식등에 대한 신고ㆍ납부 및 가산세 등)
Article 126-9 (Filing Returns, Payment, and Penalty Tax for Domestic Stocks, etc. Owned by Person Relocating Overseas)

제126조의10(납부유예)
Article 126-10 (Deferment of Payment)

제126조의11(재전입 등에 따른 환급 등)
Article 126-11 (Refund upon Re-entry)

제126조의12(국외전출자 국내주식등에 대한 준용규정 등)
Article 126-12 (Provisions Applicable Mutatis Mutandis concerning Domestic Stocks, etc. Owned by Person Relocating Overseas)

제5장 원천징수
CHAPTER V WITHHOLDING OF TAXES

제1절 원천징수
SECTION 1 Withholding of Taxes

제1관 원천징수의무자와 징수ㆍ납부
Subsection 1 Withholding Agent and Collection/Payment

제127조(원천징수의무)
Article 127 (Liability for Withholding Taxes)

제128조(원천징수세액의 납부)
Article 128 (Payment of Withholding Tax)

제128조의2(원천징수 납부지연가산세 특례)
Article 128-2 (Special Cases concerning Penalty Tax for Late Payment of Withholding Tax)

제129조(원천징수세율)
Article 129 (Withholding Tax Rates)

제2관 이자소득 또는 배당소득에 대한 원천징수
Subsection 2 Tax Withholding from Interest Income or Dividend Income

제130조(이자소득 또는 배당소득에 대한 원천징수시기 및 방법)
Article 130 (Timing and Methods for Withholding Taxes from Interest Income and Dividend Income)

제131조(이자소득 또는 배당소득 원천징수시기에 대한 특례)
Article 131 (Special Cases concerning Timing for Withholding Taxes from Interest Income and Dividend Income)

제132조 삭제 <2010. 12. 27.>
Article 132 Deleted.

제133조(이자소득등에 대한 원천징수영수증의 발급)
Article 133 (Issuance of Withholding Tax Receipt on Interest Income, etc.)

제133조의2(채권 등에 대한 원천징수 특례)
Article 133-2 (Special Cases concerning Withholding Tax on Bonds, etc.)

제3관 근로소득에 대한 원천징수
Subsection 3 Withholding Tax from Wage and Salary Income

제134조(근로소득에 대한 원천징수시기 및 방법)
Article 134 (Timing and Methods for Withholding Taxes from Wage and Salary Income)

제135조(근로소득 원천징수시기에 대한 특례)
Article 135 (Special Cases concerning Date of Collection of Withholding Taxes)

제136조(상여 등에 대한 징수세액)
Article 136 (Tax Withheld from Bonus, etc.)

제137조(근로소득세액의 연말정산)
Article 137 (Year-End Tax Settlement of Amount of Wage and Salary Income Tax)

제137조의2(2인 이상으로부터 근로소득을 받는 사람에 대한 근로소득세액의 연말정산)
Article 137-2 (Year-end Tax Settlement of Wage and Salary Income Tax for Persons who Receives Wages and Salaries from Two or More Persons)

제138조(재취직자에 대한 근로소득세액의 연말정산)
Article 138 (Year-end Tax of Wage and Salary Income Tax for Reemployed Persons)

제139조(징수 부족액의 이월징수)
Article 139 (Carryforward of Shortage in Collection)

제140조(근로소득자의 소득공제 등 신고)
Article 140 (Return on Income Deduction, etc. by Wage and Salary Income Earner)

제141조 삭제 <2010. 12. 27.>
Articles 141 and 142 Deleted.

제142조 삭제 <2010. 12. 27.>

제143조(근로소득에 대한 원천징수영수증의 발급)
Article 143 (Issuance of Withholding Tax Receipt on Wage and Salary Income)

제3관의2 연금소득에 대한 원천징수
Subsection 3-2 Withholding Tax from Pension Income

제143조의2(연금소득에 대한 원천징수시기 및 방법)
Article 143-2 (Timing and Methods for Withholding Tax from Pension Income)

제143조의3 삭제 <2001. 12. 31.>
Article 143-3 Deleted.

제143조의4(공적연금소득세액의 연말정산)
Article 143-4 (Year-end Tax Settlement of Public Pension Income Tax)

제143조의5(징수 부족액의 이월징수)
Article 143-5 (Carryforward of Shortage in Collection)

제143조의6(연금소득자의 소득공제 등 신고)
Article 143-6 (Return on Income Deduction, etc. by Pension Income Earner)

제143조의7(연금소득에 대한 원천징수영수증의 발급)
Article 143-7 (Issuance of Withholding Tax Receipts for Pension Income)

제4관 사업소득에 대한 원천징수
Subsection 4 Withholding Tax from Business Income

제144조(사업소득에 대한 원천징수시기와 방법 및 원천징수영수증의 발급)
Article 144 (Timing and Methods for Withholding from Business Income and Issuance of Withholding Tax Receipt)

제144조의2(과세표준확정신고 예외 사업소득세액의 연말정산)
Article 144-2 (Year-end Tax Settlement of Business Income Tax Except for Final Return on Tax Base)

제144조의3(연말정산 사업소득자의 소득공제 등 신고)
Article 144-3 (Return on Income Deduction, etc. for Year-end Tax Settlement of Business Income Earner)

제144조의4(연말정산 사업소득에 대한 원천징수영수증의 발급)
Article 144-4 (Issuance of Withholding Tax Receipt on Business Income subject to Year-end Tax Settlement)

제144조의5(연말정산 사업소득의 원천징수시기에 대한 특례)
Article 144-5 (Special Cases concerning Timing for Withholding Tax from Business Income for Year-end Tax Settlement)

제5관 기타소득에 대한 원천징수
Subsection 5 Withholding Tax from Other Income

제145조(기타소득에 대한 원천징수시기와 방법 및 원천징수영수증의 발급)
Article 145 (Timing and Methods for Withholding Tax from Other Income and Issuance of Withholding Tax Receipt)

제145조의2(기타소득 원천징수시기에 대한 특례)
Article 145-2 (Special Cases concerning Timing for Withholding Taxes from Other Income)

제145조의3(종교인소득에 대한 연말정산 등)
Article 145-3 (Year-End Settlement, etc. of Religious Persons’ Income)

제6관 퇴직소득에 대한 원천징수
Subsection 6 Withholding Tax From Retirement Income

제146조(퇴직소득에 대한 원천징수시기와 방법 및 원천징수영수증의 발급 등)
Article 146 (Timing and Methods for Withholding Tax from Retirement Income and Issuance, etc. of Withholding Tax Receipt)

제146조의2(소득이연퇴직소득의 소득발생과 소득세의 징수이연 특례)
Article 146-2 (Special Cases concerning Accrual of Income and Deferment of Collection of Income Tax in Cases of Income-Deferred Retirement Income)

제147조(퇴직소득 원천징수시기에 대한 특례)
Article 147 (Special Cases concerning Timing for Withholding Taxes from Retirement Income)

제148조(퇴직소득에 대한 세액정산 등)
Article 148 (Settlement, etc. of Tax on Retirement Income)

제148조의2(금융투자소득에 대한 원천징수시기 및 방법)
Article 148-2 (Timing and Methods for Withholding Taxes on?Financial Investment Income)

제148조의3(금융투자소득에 대한 원천징수영수증의 발급)
Article 148-3 (Issuance of Withholding Tax Receipt on Financial Investment Income)

제2절 납세조합의 원천징수
SECTION 2 Tax Withholding by Taxpayers Association

제149조(납세조합의 조직)
Article 149 (Organization of Taxpayers Association)

제150조(납세조합의 징수의무)
Article 150 (Liability of Taxpayers Association to Collect Taxes)

제151조(납세조합 징수세액의 납부)
Article 151 (Payment of Tax Collected by Taxpayers Association)

제152조(납세조합의 징수방법)
Article 152 (Method of Collection by Taxpayers Association)

제153조(납세조합의 납세관리)
Article 153 (Management of Tax Payment by Taxpayers Association)

제3절 원천징수의 특례
SECTION 3 Special Cases concerning Tax Withholding

제154조(원천징수의 면제)
Article 154 (Exemption from Tax Withholding)

제155조(원천징수의 배제)
Article 155 (Exclusion from Tax Withholding)

제155조의2(특정금전신탁 등의 원천징수의 특례)
Article 155-2 (Special Cases concerning Withholding Taxes from Specified Money in Trust, etc.)

제155조의3(집합투자기구의 원천징수 특례)
Article 155-3 (Special Cases concerning Tax Withholding of Collective Investment Scheme)

제155조의4(상여처분의 원천징수 특례)
Article 155-4 (Special Cases concerning Withholding Taxes from Bonus)

제155조의5(서화ㆍ골동품 양도로 발생하는 소득의 원천징수 특례)
Article 155-5 (Special Cases concerning Withholding Taxes on Income Generated from Transfer of Paintings, Calligraphic Works, and Antiques)

제155조의6(종교인소득에 대한 원천징수 예외)
Article 155-6 (Exception to Withholding Taxes on Religious Persons’ Income)

제155조의7(비실명자산소득에 대한 원천징수 특례)
Article 155-7 (Special Cases concerning Withholding of Tax on Income Accruing from Non-Real Name Assets)

제156조(비거주자의 국내원천소득에 대한 원천징수의 특례)
Article 156 (Special Cases concerning Withholding Taxes from Domestic Source Income of Nonresident)

제156조의2(비거주자에 대한 조세조약상 비과세 또는 면제 적용 신청)
Article 156-2 (Application for Non-Taxation or Tax Exemption under Tax Treaty by Nonresident)

제156조의3(비거주자의 채권등에 대한 원천징수의 특례)
Article 156-3 (Special Cases concerning Withholding Tax on Bonds, etc. of Nonresident)

제156조의4(특정지역 비거주자에 대한 원천징수 절차 특례)
Article 156-4 (Special Cases concerning Procedures for Withholding Taxes from Nonresidents in Specific District)

제156조의5(비거주 연예인 등의 용역 제공과 관련된 원천징수 절차 특례)
Article 156-5 (Special Cases concerning Tax Withholding Procedures Related to Services Rendered by Nonresident Entertainers)

제156조의6(비거주자에 대한 조세조약상 제한세율 적용을 위한 원천징수 절차 특례)
Article 156-6 (Special Cases concerning Procedures for Withholding Taxes from Nonresidents for Application of Reduced Tax Rate under Tax Treaty)

제156조의7(외국법인 소속 파견근로자의 소득에 대한 원천징수 특례)
Article 156-7 (Special Cases concerning Withholding Tax on Income of Temporary Staffing Agency Workers of Foreign Corporations)

제156조의8(이자ㆍ배당 및 사용료에 대한 세율의 적용 특례)
Article 156-8 (Special Cases concerning Application of Tax Rates on Interest, Dividends, and Royalties)

제157조(원천징수의 승계)
Article 157 (Succession to Tax Withholding)

제4절 삭제
SECTION 4 (Articles 158 and 159) Deleted.

제159조 삭제 <2012. 1. 1.>

제158조 삭제 <2012. 1. 1.>

제6장 보칙
CHAPTER VI SUPPLEMENTARY PROVISIONS

제160조(장부의 비치ㆍ기록)
Article 160 (Keeping of and Entry in Books)

제160조의2(경비 등의 지출증명 수취 및 보관)
Article 160-2 (Receipt and Keeping of Documentary Evidence of Disbursement of Expenses, etc.)

제160조의3(기부금영수증 발급명세의 작성ㆍ보관의무 등)
Article 160-3 (Obligations, etc. to Prepare and Retain Details of Issuance of Receipts for Donation)

제160조의4(금융회사등의 증명서 발급명세의 작성ㆍ보관의무 등)
Article 160-4 (Obligations, etc. of Financial Companies, etc. to Prepare and Retain Details of Issuance of Certificates)

제160조의5(사업용계좌의 신고ㆍ사용의무 등)
Article 160-5 (Obligations, etc. to Report and Use Business Accounts)

제161조(구분 기장)
Article 161 (Keeping Separate Entry)

제162조(금전등록기의 설치ㆍ사용)
Article 162 (Installation and Use of Cash Registers)

제162조의2(신용카드가맹점 가입ㆍ발급의무 등)
Article 162-2 (Obligations to Become Member of Credit Card Member Stores and to Issue Credit Card Sales Slips)

제162조의3(현금영수증가맹점 가입ㆍ발급의무 등)
Article 162-3 (Obligations, etc. to Register as Cash Receipt Merchant and to Issue Cash Receipts for Cash Payment)

제163조(계산서의 작성ㆍ발급 등)
Article 163 (Preparation, Issuance, etc. of Invoices)

제163조의2(매입처별 세금계산서합계표의 제출)
Article 163-2 (Submission of Aggregate Table of Tax Invoices by Seller)

제163조의3(매입자발행계산서)
Article 163-3 (Purchaser-Issued Invoice)

제164조(지급명세서의 제출)
Article 164 (Submission of Statement of Payment)

제164조의2(비거주자의 국내원천소득 등에 대한 지급명세서 제출의무 특례)
Article 164-2 (Special Cases concerning Obligations to Submit Statement of Payment on Domestic Source Income, etc. of Nonresidents)

제164조의3(간이지급명세서의 제출)
Article 164-3 (Submission of Simplified Statement of Payment)

제164조의4(가상자산 거래내역 등의 제출)
Article 164-4 (Submission of Transaction Details of Virtual Assets)

제165조(소득공제 및 세액공제 증명서류의 제출 및 행정지도)
Article 165 (Submission of Supporting Documents for Income Deduction and Tax Credits and Administrative Guidance therefor)

제165조의2 삭제 <2020. 12. 29.>
Article 165-2 Deleted.

제165조의3 삭제 <2018. 12. 31.>
Article 165-3 Deleted.

제165조의4 삭제 <2020. 12. 29.>
Article 165-4 2 Deleted.

제166조(주민등록 전산정보자료 등의 이용)
Article 166 (Use of Data Processing Information, etc. on Resident Registration)

제167조(주민등록표 등본 등의 제출)
Article 167 (Submission of Certified Copy of Resident Registration Card)

제168조(사업자등록 및 고유번호의 부여)
Article 168 (Registration of Business Entity and Assignment of Taxpayer Code Numbers)

제169조(교부금의 지급)
Article 169 (Grant of Subsidy)

제170조(질문ㆍ조사)
Article 170 (Inquiry and Investigation)

제171조(자문)
Article 171 (Consultation)

제172조(매각ㆍ등기ㆍ등록관계 서류 등의 열람 등)
Article 172 (Perusal of Documents Related to Sale, Registration and Entry)

제173조(용역제공자에 관한 과세자료의 제출)
Article 173 (Submission of Taxation Data for Service Providers)

제174조(손해보험금 지급자료 제출)
Article 174 (Submission of Materials for Payment of Insurance Payment on Loss)

제174조의2(금융투자상품의 거래ㆍ보유 내역 제출 및 보관)
Article 174-2 (Submission and Retention of Transaction and Holding Records of Financial Investment Instruments)

제174조의3 삭제 <2020. 12. 29.>
Article 174-3 Deleted.

제175조(표본조사 등)
Article 175 (Sample Surveys)

제7장 벌칙
CHAPTER VII PENALITY PROVISIONS

제176조 삭제 <2020. 12. 29.>
Article 176 Deleted.

제177조(명령사항 위반에 대한 과태료)
Article 177 (Administrative fine for Violation of Ordered Matters)

부칙 <제4803호, 1994. 12. 22.>
ADDENDA

부칙 <제5031호, 1995. 12. 29.>
ADDENDA <Act No. 5031, Dec. 29, 1995>

부칙 <제5108호, 1995. 12. 29.>
ADDENDA <Act No. 5108, Dec. 29, 1995>

부칙 <제5155호, 1996. 8. 14.>
ADDENDA <Act No. 5155, Aug. 14, 1996>

부칙 <제5191호, 1996. 12. 30.>
ADDENDA <Act No. 5191, Dec. 30, 1996>

부칙 <제5193호, 1996. 12. 30.>
ADDENDA <Act No. 5193, Dec. 30, 1996>

부칙 <제5259호, 1997. 1. 13.>
ADDENDA <Act No. 5259, Jan. 13, 1997>

부칙 <제5291호, 1997. 1. 13.>
ADDENDA <Act No. 5291, Jan. 13, 1997>

부칙 <제5374호, 1997. 8. 28.>
ADDENDA <Act No. 5374, Aug. 28, 1997>

부칙 <제5424호, 1997. 12. 13.>
ADDENDA <Act No. 5424, Dec. 13, 1997>

부칙 <제5493호, 1997. 12. 31.>
ADDENDA <Act No. 5493, Dec. 31, 1997>

부칙 <제5503호, 1998. 1. 13.>
ADDENDA <Act No. 5503, Jan. 13, 1998>

부칙 <제5532호, 1998. 4. 10.>
ADDENDA <Act No. 5532, Apr. 10, 1998>

부칙 <제5552호, 1998. 9. 16.>
ADDENDA <Act No. 5552, Sep. 16, 1998>

부칙 <제5559호, 1998. 9. 16.>
ADDENDA <Act No. 5559, Sep. 16, 1998>

부칙 <제5580호, 1998. 12. 28.>
ADDENDA <Act No. 5580, Dec. 28, 1998>

부칙 <제5994호, 1999. 8. 31.>
ADDENDA <Act No. 5994, Aug. 31, 1999>

부칙 <제6051호, 1999. 12. 28.>
ADDENDA <Act No. 6051, Dec. 28, 1999>

부칙 <제6124호, 2000. 1. 12.>
ADDENDA <Act No. 6124, Jan. 12, 2000>

부칙 <제6276호, 2000. 10. 23.>
ADDENDA <Act No. 6276, Oct. 23, 2000>

부칙 <제6292호, 2000. 12. 29.>
ADDENDA <Act No. 6292, Dec. 29, 2000>

부칙 <제6429호, 2001. 3. 28.>
ADDENDA <Act No. 6429, Mar. 28, 2001>

부칙 <제6557호, 2001. 12. 31.>
ADDENDA <Act No. 6557, Dec. 31, 2001>

부칙 <제6781호, 2002. 12. 18.>
ADDENDA <Act No. 6781, Dec. 18, 2002>

부칙 <제6852호, 2002. 12. 30.>
ADDENDA <Act No. 6852, Dec. 30, 2002>

부칙 <제6916호, 2003. 5. 29.>
ADDENDA <Act No. 6916, May 29, 2003>

부칙 <제6958호, 2003. 7. 30.>
ADDENDA <Act No. 6958, Jul. 30, 2003>

부칙 <제7006호, 2003. 12. 30.>
ADDENDA <Act No. 7006, Dec. 30, 2003>

부칙 <제7120호, 2004. 1. 29.>
ADDENDA <Act No. 7120, Jan. 29, 2004>

부칙 <제7289호, 2004. 12. 31.>
ADDENDA <Act No. 7289, Dec. 31, 2004>

부칙 <제7319호, 2004. 12. 31.>
ADDENDA <Act No. 7319, Dec. 31, 2004>

부칙 <제7335호, 2005. 1. 14.>
ADDENDA <Act No. 7335, Jan. 14, 2005>

부칙 <제7528호, 2005. 5. 31.>
ADDENDA <Act No. 7528, May 31, 2005>

부칙 <제7579호, 2005. 7. 13.>
ADDENDA <Act No. 7579, Jul. 13, 2005>

부칙 <제7837호, 2005. 12. 31.>
ADDENDA <Act No. 7837, Dec. 31, 2005>

부칙 <제7873호, 2006. 3. 3.>
ADDENDA <Act No. 7873, Mar. 3, 2006>

부칙 <제7896호, 2006. 3. 24.>
ADDENDA <Act No. 7896, Mar. 24, 2006>

부칙 <제7908호, 2006. 3. 24.>
ADDENDA <Act No. 7908, Mar. 24, 2006>

부칙 <제8144호, 2006. 12. 30.>
ADDENDA <Act No. 8144, Dec. 30, 2006>

부칙 <제8435호, 2007. 5. 17.>
ADDENDA <Act No. 8435, May 17, 2007>

부칙 <제8524호, 2007. 7. 19.>
ADDENDA <Act No. 8524, Jul. 19, 2007>

부칙 <제8531호, 2007. 7. 19.>
ADDENDA <Act No. 8531, Jul. 19, 2007>

부칙 <제8541호, 2007. 7. 23.>
ADDENDA <Act No. 8541, Jul. 23, 2007>

부칙 <제8825호, 2007. 12. 31.>
ADDENDA <Act No. 8825, Dec. 31, 2007>

부칙 <제8852호, 2008. 2. 29.>
ADDENDA <Act No. 8852, Feb. 29, 2008>

부칙 <제8911호, 2008. 3. 21.>
ADDENDA <Act No. 8911, Mar. 21, 2008>

부칙 <제9270호, 2008. 12. 26.>
ADDENDA <Act No. 9270, Dec. 26, 2008>

부칙 <제9485호, 2009. 3. 18.>
ADDENDA <Act No. 9485, Mar. 18, 2009>

부칙 <제9672호, 2009. 5. 21.>
ADDENDA <Act No. 9672, May 21, 2009>

부칙 <제9763호, 2009. 6. 9.>
ADDENDA <Act No. 9763, Jun. 9, 2009>

부칙 <제9774호, 2009. 6. 9.>
ADDENDA <Act No. 9774, Jun. 9, 2009>

부칙 <제9785호, 2009. 7. 31.>
ADDENDA <Act No. 9785, Jul. 31, 2009>

부칙 <제9897호, 2009. 12. 31.>
ADDENDA <Act No. 9897, Dec. 31, 2009>

부칙 <제9924호, 2010. 1. 1.>
ADDENDA <Act No. 9924, Jan. 1, 2010>

부칙 <제10175호, 2010. 3. 22.>
ADDENDA <Act No. 10175, Mar. 22, 2010>

부칙 <제10221호, 2010. 3. 31.>
ADDENDA <Act No. 10221, Mar. 31, 2010>

부칙 <제10337호, 2010. 5. 31.>
ADDENDA <Act No. 10337, May 31, 2010>

부칙 <제10408호, 2010. 12. 27.>
ADDENDA <Act No. 10408, Dec. 27, 2010>

부칙 <제10580호, 2011. 4. 12.>
ADDENDA <Act No. 10580, Apr. 12, 2011>

부칙 <제10625호, 2011. 5. 2.>
ADDENDA <Act No. 10625, May 2, 2011>

부칙 <제10789호, 2011. 6. 7.>
ADDENDA <Act No. 10789, Jun. 7, 2011>

부칙 <제10854호, 2011. 7. 14.> (금융실명거래 및 비밀보장에 관한 법률)
ADDENDA <Act No. 10854, Jul. 14, 2011>

부칙 <제10898호, 2011. 7. 25.>
ADDENDA <Act No. 10898, Jul. 25, 2011>

부칙 <제10900호, 2011. 7. 25.>
ADDENDA <Act No. 10900, Jul. 25, 2011>

부칙 <제10907호, 2011. 7. 25.>
ADDENDA <Act No. 10907, Jul. 25, 2011>

부칙 <제10924호, 2011. 7. 25.>
ADDENDA <Act No. 10924, Jul. 25, 2011>

부칙 <제11042호, 2011. 9. 15.>
ADDENDA <Act No. 11042, Sep. 15, 2011>

부칙 <제11146호, 2012. 1. 1.>
ADDENDA <Act No. 11146, Jan. 1, 2012>

부칙 <제11274호, 2012. 2. 1.>
ADDENDA <Act No. 11274, Feb. 1, 2012>

부칙 <제11611호, 2013. 1. 1.>
ADDENDA <Act No. 11611, Jan. 1, 2013>

부칙 <제11652호, 2013. 3. 22.>
ADDENDA <Act No. 11652, Mar. 22, 2013>

부칙 <제11845호, 2013. 5. 28.>
ADDENDA <Act No. 11845, May 28, 2013>

부칙 <제11873호, 2013. 6. 7.>
ADDENDA <Act No. 11873, Jun. 7, 2013>

부칙 <제12030호, 2013. 8. 13.>
ADDENDA <Act No. 12030, Aug. 13, 2013>

부칙 <제12153호, 2014. 1. 1.>
ADDENDA <Act No. 12153, Jan. 1, 2014>

부칙 <제12169호, 2014. 1. 1.>
ADDENDA <Act No. 12169, Jan. 1, 2014>

부칙 <제12420호, 2014. 3. 18.>
ADDENDA <Act No. 12420, Mar. 18, 2014>

부칙 <제12738호, 2014. 6. 3.>
ADDENDA <Act No. 12738, Jun. 3, 2014>

부칙 <제12852호, 2014. 12. 23.>
ADDENDA <Act No. 12852, Dec. 23, 2014>

부칙 <제12989호, 2015. 1. 6.>
ADDENDA <Act No. 12989, Jan. 6, 2015>

부칙 <제13206호, 2015. 3. 10.>
ADDENDA <Act No. 13206, Mar. 10, 2015>

부칙 <제13282호, 2015. 5. 13.>
ADDENDA <Act No. 13282, May 13, 2015>

부칙 <제13426호, 2015. 7. 24.>
ADDENDA <Act No. 13426, Jul. 24, 2015>

부칙 <제13558호, 2015. 12. 15.>
ADDENDA <Act No. 13558, Dec. 15, 2015>

부칙 제1조 단서에 따른 시행일 전에 환급금 또는 당첨금품등을 받을 수 있는 원인이 발생한 경우에는 제84조제1호 및 제2호의 개정규정에도 불구하고 종전의 규정에 따른다.
ADDENDA <Act No. 13796, Jan. 19, 2016>

부칙 <제13796호, 2016. 1. 19.>
ADDENDA <Act No. 13797, Jan. 19, 2016>

부칙 <제13797호, 2016. 1. 19.>
ADDENDA <Act No. 14389, Dec. 20, 2016>

부칙 <제14389호, 2016. 12. 20.>
ADDENDA <Act No. 14474, Dec. 27, 2016>

부칙 <제14474호, 2016. 12. 27.>
ADDENDA <Act No. 14569, Feb. 8, 2017>

부칙 <제14569호, 2017. 2. 8.>
ADDENDA <Act No. 15225, Dec. 19, 2017>

부칙 <제15225호, 2017. 12. 19.>
ADDENDA <Act No. 15522, Mar. 20, 2018>

부칙 <제15522호, 2018. 3. 20.>
ADDENDA <Act No. 16104, Dec. 31, 2018>

부칙 <제16104호, 2018. 12. 31.>
ADDENDA <Act No. 16568, Aug. 27, 2019>

부칙 <제16568호, 2019. 8. 27.>
ADDENDA <Act No. 16761, Dec. 10, 2019>

부칙 <제16761호, 2019. 12. 10.>
ADDENDA <Act No. 16834, Dec. 31, 2019>

부칙 <제16834호, 2019. 12. 31.>
ADDENDUM <Act No. 17339, Jun. 9, 2020>

부칙 <제17339호, 2020. 6. 9.>
ADDENDA <Act No. 17477, Aug. 18, 2020>

부칙 <제17477호, 2020. 8. 18.>
ADDENDA <Act No. 17757, Dec. 29, 2020>

부칙 <제17757호, 2020. 12. 29.>
ADDENDA <Act No. 17758, Dec. 29, 2020>

부칙 <제17758호, 2020. 12. 29.>
ADDENDA <Act No. 17925, Mar. 16, 2021>

부칙 <제17925호, 2021. 3. 16.>
ADDENDA <Act No. 18370, Aug. 10, 2021>

부칙 <제18370호, 2021. 8. 10.>
ADDENDA <Act No. 18425, Aug. 17, 2021>

부칙 <제18425호, 2021. 8. 17.> (국민 평생 직업능력 개발법)
ADDENDA <Act No. 18521, Nov. 23, 2021>

부칙 <제18521호, 2021. 11. 23.>
ADDENDA <Act No. 18578, Dec. 8, 2021>

부칙 <제18578호, 2021. 12. 8.>
ADDENDA <Act No. 18975, Aug. 12, 2022>

부칙 <제18975호, 2022. 8. 12.>
ADDENDA <Act No. 19196, Dec. 31, 2022>

부칙 <제19196호, 2022. 12. 31.>
ADDENDA <Act No. 19590, Aug. 8, 2023>