대한민국 영문법령

공포번호 19930

공포일 2023-12-31

기획재정부 Ministry of Economy and Finance

전체선택

제1장 총칙
CHAPTER I GENERAL PROVISIONS

제1조(목적)
Article 1 (Purpose)

제2조(정의)
Article 2 (Definitions)

제3조(납세의무자)
Article 3 (Taxpayer)

제4조(과세소득의 범위)
Article 4 (Scope of Taxable Income)

제5조(신탁소득)
Article 5 (Trust Income)

제6조(사업연도)
Article 6 (Business Year)

제7조(사업연도의 변경)
Article 7 (Change of Business Year)

제8조(사업연도의 의제)
Article 8 (Constructive Business Years)

제9조(납세지)
Article 9 (Place of Tax Payment)

제10조(납세지의 지정)
Article 10 (Designation of Place for Tax Payment)

제11조(납세지의 변경)
Article 11 (Alteration of Place of Tax Payment)

제12조(과세 관할)
Article 12 (Jurisdiction of Taxation)

제2장 내국법인의 각 사업연도의 소득에 대한 법인세
CHAPTER II CORPORATE TAX ON INCOME OF DOMESTIC CORPORATION FOR EACH BUSINESS YEAR

제1절 과세표준과 그 계산
Section 1 Tax Base and Calculation Thereof

제1관 통칙
Subsection 1 Common Provisions

제13조(과세표준)
Article 13 (Tax Base)

제14조(각 사업연도의 소득)
Article 14 (Income for Each Business Year)

제2관 익금의 계산
Subsection 2 Calculation of Gross Income

제15조(익금의 범위)
Article 15 (Scope of Gross Income)

제16조(배당금 또는 분배금의 의제)
Article 16 (Constructive Dividends or Distributions)

제17조(자본거래로 인한 수익의 익금불산입)
Article 17 (Non-Inclusion of Gains from Capital Transactions in Gross Income)

제18조(평가이익 등의 익금불산입)
Article 18 (Non-Inclusion of Evaluation Profits in Gross Income)

제18조의2(내국법인 수입배당금액의 익금불산입)
Article 18-2 (Non-Inclusion of Domestic Corporations' Dividend Income in Gross Income)

제18조의3 삭제 <2022. 12. 31.>
Article 18-3 Deleted.

제18조의4(외국자회사 수입배당금액의 익금불산입)
Article 18-4 (Non-Inclusion of Dividend Income of Foreign Subsidiaries in Gross Income)

제3관 손금의 계산
Subsection 3 Calculation of Deductible Expenses

제19조(손금의 범위)
Article 19 (Scope of Deductible Expenses)

제19조의2(대손금의 손금불산입)
Article 19-2 (Non-Inclusion of Bad Debts in Deductible Expenses)

제20조(자본거래 등으로 인한 손비의 손금불산입)
Article 20 (Non-Inclusion of Losses from Capital Transactions in Deductible Expenses)

제21조(세금과 공과금의 손금불산입)
Article 21 (Non-Inclusion of Taxes and Public Charges in Deductible Expenses)

제21조의2(징벌적 목적의 손해배상금 등에 대한 손금불산입)
Article 21-2 (Non-Inclusion of Punitive Damages, etc. in Deductible Expenses)

제22조(자산의 평가손실의 손금불산입)
Article 22 (Non-Inclusion of Losses from Evaluation of Assets in Deductible Expenses)

제23조(감가상각비의 손금불산입)
Article 23 (Non-Inclusion of Depreciation Costs in Deductible Expenses)

제24조(기부금의 손금불산입)
Article 24 (Non-Inclusion of Donations in Deductible Expenses)

제25조(기업업무추진비의 손금불산입)
Article 25 (Non-Inclusion of Business Promotion Expenses in Deductible Expenses)

제26조(과다경비 등의 손금불산입)
Article 26 (Non-Inclusion of Excessive Expenses in Deductible Expenses)

제27조(업무와 관련 없는 비용의 손금불산입)
Article 27 (Non-Inclusion of Non-Business Expenses in Deductible Expenses)

제27조의2(업무용승용차 관련비용의 손금불산입 등 특례)
Article 27-2 (Special Cases, Including Exclusion of Expenses Incurred in Relation to Passenger Vehicles for Business Use from Deductible Expenses)

제28조(지급이자의 손금불산입)
Article 28 (Non-Inclusion of Interest Expenses in Deductible Expenses)

제4관 준비금 및 충당금의 손금산입
Subsection 4 Inclusion of Reserve Funds and Appropriation Funds in Deductible Expenses

제29조(비영리내국법인의 고유목적사업준비금의 손금산입)
Article 29 (Inclusion of Reserve Funds for Proper Purpose Business in Deductible Expenses for Non-Profit Domestic Corporation)

제30조(책임준비금의 손금산입)
Article 30 (Inclusion of Liability Reserve Funds in Deductible Expenses)

제31조(비상위험준비금의 손금산입)
Article 31 (Inclusion of Contingency Reserve Funds in Deductible Expenses)

제32조(해약환급금준비금의 손금산입)
Article 32 (Inclusion of Surrender Value Reserve Fund in Deductible Expenses)

제33조(퇴직급여충당금의 손금산입)
Article 33 (Inclusion of Retirement Benefit Appropriation Funds in Deductible Expenses)

제34조(대손충당금의 손금산입)
Article 34 (Inclusion of Allowances for Bad Debts in Deductible Expenses)

제35조(구상채권상각충당금의 손금산입)
Article 35 (Inclusion of Allowances to Redeem Claims for Indemnity in Deductible Expenses)

제36조(국고보조금등으로 취득한 사업용자산가액의 손금산입)
Article 36 (Inclusion of Value of Business Assets Acquired with National Subsidies in Deductible Expenses)

제37조(공사부담금으로 취득한 사업용자산가액의 손금산입)
Article 37 (Inclusion of Value of Business Assets Acquired with Construction Charges in Deductible Expenses)

제38조(보험차익으로 취득한 자산가액의 손금산입)
Article 38 (Inclusion of Value of Assets Acquired with Insurance Marginal Profits in Deductible Expenses)

제39조 삭제 <2001. 12. 31.>
Article 39 Deleted.

제5관 손익의 귀속시기 등
Subsection 5 Periods during Which Gross Income and Deductible Expenses Accrue

제40조(손익의 귀속사업연도)
Article 40 (Business Year in which Gross Income and Deductible Expenses Accrue)

제41조(자산의 취득가액)
Article 41 (Acquisition Value of Assets)

제42조(자산ㆍ부채의 평가)
Article 42 (Evaluation of Assets and Liabilities)

제42조의2(한국채택국제회계기준 적용 내국법인에 대한 재고자산평가차익 익금불산입)
Article 42-2 (Non-Inclusion in Gross Income of Evaluation Marginal Profits of Inventory Assets of Domestic Corporation that Applies K-IFRS)

제42조의3(한국채택국제회계기준 적용 보험회사에 대한 소득금액 계산의 특례)
Article 42-3 (Special Cases concerning Calculation of Income for Insurance Company applying Korean International Financial Reporting Standards)

제43조(기업회계기준과 관행의 적용)
Article 43 (Application of Corporate Accounting Standards and Practices)

제6관 합병 및 분할 등에 관한 특례
Subsection 6 Special Cases concerning Mergers and Divisions

제44조(합병 시 피합병법인에 대한 과세)
Article 44 (Taxation on Merged Corporation upon Merger)

제44조의2(합병 시 합병법인에 대한 과세)
Article 44-2 (Taxation on Surviving Corporation upon Merger)

제44조의3(적격합병 시 합병법인에 대한 과세특례)
Article 44-3 (Special Provisions concerning Taxation on Surviving Corporation upon Qualified Merger)

제45조(합병 시 이월결손금 등 공제 제한)
Article 45 (Restriction on Deduction of Losses Carried Forward upon Merger)

제46조(분할 시 분할법인등에 대한 과세)
Article 46 (Taxation on Divided Corporations upon Division)

제46조의2(분할 시 분할신설법인등에 대한 과세)
Article 46-2 (Taxation on Corporations Established through Division upon Unqualified Division)

제46조의3(적격분할 시 분할신설법인등에 대한 과세특례)
Article 46-3 (Special Provisions concerning Taxation on Corporation Established through Division upon Qualified Division)

제46조의4(분할 시 이월결손금 등 공제 제한)
Article 46-4 (Restriction on Deduction of Losses Carried Forward upon Division)

제46조의5(분할 후 분할법인이 존속하는 경우의 과세특례)
Article 46-5 (Special Provisions concerning Taxation on Divided Corporations Surviving Division)

제47조(물적분할 시 분할법인에 대한 과세특례)
Article 47 (Special Provisions concerning Taxation on Divided Corporation upon Spin-off)

제47조의2(현물출자 시 과세특례)
Article 47-2 (Special Provisions concerning Taxation upon Investment in Kind)

제48조 삭제 <2009. 12. 31.>
Article 48 Deleted.

제48조의2 삭제 <2009. 12. 31.>
Article 48-2 Deleted.

제49조 삭제 <2009. 12. 31.>
Article 49 Deleted.

제50조(교환으로 인한 자산양도차익 상당액의 손금산입)
Article 50 (Inclusion of Amount Equivalent to Transfer Marginal Profits of Assets due to Exchange in Deductible Expenses)

제50조의2(사업양수 시 이월결손금 공제 제한)
Article 50-2 (Restriction on Deduction of Losses Carried over in Case of Business Acquisition)

제7관 비과세 및 소득공제
Subsection 7 Tax Exemptions and Income Deductions

제51조(비과세소득)
Article 51 (Non-Taxable Income)

제51조의2(유동화전문회사 등에 대한 소득공제)
Article 51-2 (Income Deductions for Special Purpose Companies)

제8관 소득금액 계산의 특례
Subsection 8 Special Cases concerning Calculation of Amounts of Income

제52조(부당행위계산의 부인)
Article 52 (Disaffirmation of Calculation by Wrongful Acts)

제53조(외국법인 등과의 거래에 대한 소득금액 계산의 특례)
Article 53 (Special Cases concerning Calculation of Amount of Income from Transactions with Foreign Corporations, etc.)

제53조의2(기능통화 도입기업의 과세표준 계산특례)
Article 53-2 (Special Cases concerning Calculation of Tax Bases for Corporations Adopting Functional Currencies)

제53조의3(해외사업장의 과세표준 계산특례)
Article 53-3 (Special Cases concerning Calculation of Tax Bases for Overseas Place of Business)

제54조(소득금액 계산에 관한 세부 규정)
Article 54 (Detailed Regulations for Calculation of Amount of Income)

제2절 세액의 계산
Section 2 Calculation of Tax

제55조(세율)
Article 55 (Tax Rate)

제55조의2(토지등 양도소득에 대한 과세특례)
Article 55-2 (Special Provisions concerning Taxation on Capital Gains on Transfer of Land)

제56조 삭제 <2018. 12. 24.>
Article 56 Deleted.

제57조(외국 납부 세액공제 등)
Article 57 (Foreign Tax Credits)

제57조의2(간접투자회사 등으로부터 지급받은 소득에 대한 외국 납부세액공제 특례)
Article 57-2 (Special Cases concerning Refund of Foreign Tax Credits for Income Received from Indirect Investment Companies, etc.)

제58조(재해손실에 대한 세액공제)
Article 58 (Tax Credits for Losses from Disasters)

제58조의2 삭제 <2010. 1. 1.>
Article 58-2 Deleted.

제58조의3(사실과 다른 회계처리로 인한 경정에 따른 세액공제)
Article 58-3 (Tax Credits upon Correction of Wrongful Accounting)

제59조(감면 및 세액공제액의 계산)
Article 59 (Calculation of Amount of Tax Reductions/Exemptions or Tax Credits)

제3절 신고 및 납부
Section 3 Reports and Payment

제60조(과세표준 등의 신고)
Article 60 (Filing Reports on Tax Bases)

제60조의2(성실신고확인서 제출)
Article 60-2 (Submission of Certificate of Confirmation of Compliant Filing)

제61조(준비금의 손금산입 특례)
Article 61 (Special Cases concerning Inclusion of Reserve Funds in Deductible Expenses)

제62조(비영리내국법인의 이자소득에 대한 신고 특례)
Article 62 (Special Cases concerning Filing Interest Income of Non-Profit Domestic Corporations)

제62조의2(비영리내국법인의 자산양도소득에 대한 신고 특례)
Article 62-2 (Special Provisions concerning Filing Capital Gains on Transfer of Assets by Non-Profit Domestic Corporations)

제63조(중간예납 의무)
Article 63 (Obligation of Interim Prepayment)

제63조의2(중간예납세액의 계산)
Article 63-2 (Calculation of Interim Tax)

제64조(납부)
Article 64 (Payment)

제65조 삭제 <2015. 12. 15.>
Article 65 Deleted.

제4절 결정ㆍ경정 및 징수
Section 4 Determination, Correction, and Collection

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

제66조(결정 및 경정)
Article 66 (Determination and Correction)

제67조(소득처분)
Article 67 (Disposal of Income)

제68조(추계에 의한 과세표준 및 세액계산의 특례)
Article 68 (Special Cases concerning Calculation of Tax Bases and Amount by Estimation)

제69조(수시부과 결정)
Article 69 (Determination of Occasional Imposition)

제70조(과세표준과 세액의 통지)
Article 70 (Notification of Tax Base and Tax Amount)

제2관 세액의 징수 및 환급 등
Subsection 2 Collection, Refund, etc. of Tax

제71조(징수 및 환급)
Article 71 (Collection and Refund)

제72조(중소기업의 결손금 소급공제에 따른 환급)
Article 72 (Refund by Retroactive Deduction of Losses for Small and Medium Enterprises)

제72조의2 삭제 <2016. 12. 20.>
Article 72-2 Deleted.

제73조(내국법인의 이자소득 등에 대한 원천징수)
Article 73 (Withholding on the Amount of Interest Income of Domestic Corporations)

제73조의2(내국법인의 채권등의 보유기간 이자상당액에 대한 원천징수)
Article 73-2 (Withholding on the Amount of Interest on Interest Accruing during the Holding Period of the Bonds)

제74조(원천징수영수증의 발급)
Article 74 (Issuance of Withholding Receipts)

제74조의2(업무용승용차 관련비용 명세서 제출 불성실 가산세)
Article 74-2 (Penalty Tax on Negligence in Submitting Detailed Statement of Expenses Related to Passenger Vehicles for Business Use)

제75조(성실신고확인서 제출 불성실 가산세)
Article 75 (Penalty Tax on Negligence in Submitting Certificate of Confirmation on Compliant Filing)

제75조의2(주주등의 명세서 등 제출 불성실 가산세)
Article 75-2 (Penalty Tax on Negligence in Submitting Detailed Statement of Shareholders)

제75조의3(장부의 기록ㆍ보관 불성실 가산세)
Article 75-3 (Penalty Tax on Negligence in Recording and Keeping Account Books)

제75조의4(기부금영수증 발급ㆍ작성ㆍ보관 불성실 가산세)
Article 75-4 (Penalty Tax on Negligence in Issuing, Preparing and Keeping Donation Receipts)

제75조의5(증명서류 수취 불성실 가산세)
Article 75-5 (Penalty Tax on Negligence in Receiving Evidentiary Documents)

제75조의6(신용카드 및 현금영수증 발급 불성실 가산세)
Article 75-6 (Penalty Tax on Negligence in Issuing Credit Cards and Cash Receipts)

제75조의7(지급명세서 등 제출 불성실 가산세)
Article 75-7 (Penalty Tax on Negligence in Submitting Payment Statements, etc.)

제75조의8(계산서 등 제출 불성실 가산세)
Article 75-8 (Penalty Tax on Negligence in Submitting Invoice)

제75조의9(특정외국법인의 유보소득 계산 명세서 제출 불성실 가산세)
Article 75-9 (Penalty Tax on Negligence in Submitting Statement of Retained Earnings of Specific Foreign Corporation)

제2장의2 법인과세 신탁재산의 각 사업연도의 소득에 대한 법인세 과세특례
CHAPTER II-2 SPECIAL CASES CONCERNING CORPORATE TAXATION ON INCOME FOR EACH BUSINESS YEAR OF CORPORATE TAXABLE TRUST PROPERTY

제1절 통칙
Section 1 Common Provisions

제75조의10(적용 관계)
Article 75-10 (Application Relationship)

제75조의11(신탁재산에 대한 법인세 과세방식의 적용)
Article 75-11 (Application of Corporate Taxation Method to Trust Property)

제75조의12(법인과세 신탁재산의 설립 및 해산 등)
Article 75-12 (Establishment, Dissolution, etc. of Corporate Taxable Trust Property)

제75조의13(공동수탁자가 있는 법인과세 신탁재산에 대한 적용)
Article 75-13 (Application to Corporate Taxable Trust Property with Co-trustees)

제2절 과세표준과 그 계산
Section 2 Tax Base and Computation Thereof

제75조의14(법인과세 신탁재산에 대한 소득공제)
Article 75-14 (Income Deduction for Corporate Taxable Trust Property)

제75조의15(신탁의 합병 및 분할)
Article 75-15 (Merger and Division of Trusts)

제75조의16(법인과세 신탁재산의 소득금액 계산)
Article 75-16 (Calculation of Income of Corporate Taxable Trust Property)

제3절 신고ㆍ납부 및 징수
Section 3 Report, Payment and Collection

제75조의17(법인과세 신탁재산의 신고 및 납부)
Article 75-17 (Reporting and Payment of Corporate Taxable Trust Property)

제75조의18(법인과세 신탁재산의 원천징수)
Article 75-18 (Withholding Taxes on Corporate Taxable Trust Property)

제76조 삭제 <2018. 12. 24.>
Article 76 Deleted.

제76조의2 삭제 <2010. 12. 30.>
Article 76-2 Deleted.

제76조의3 삭제 <2010. 12. 30.>
Article 76-3 Deleted.

제76조의4 삭제 <2010. 12. 30.>
Article 76-4 Deleted.

제76조의5 삭제 <2010. 12. 30.>
Article 76-5 Deleted.

제76조의6 삭제 <2010. 12. 30.>
Article 76-6 Deleted.

제76조의7 삭제 <2010. 12. 30.>
Article 76-7 Deleted.

제2장의3 각 연결사업연도의 소득에 대한 법인세
CHAPTER II-3 CORPORATE TAX ON INCOME OF EACH CONSOLIDATED BUSINESS YEAR

제1절 통칙
Section 1 Common Provisions

제76조의8(연결납세방식의 적용 등)
Article 76-8 (Application of Consolidated Tax Return System)

제76조의9(연결납세방식의 취소)
Article 76-9 (Revocation of Approval for Applying Consolidated Tax Return System)

제76조의10(연결납세방식의 포기)
Article 76-10 (Abandonment of Consolidated Tax Return System)

제76조의11(연결자법인의 추가)
Article 76-11 (Addition of Consolidated Subsidiary Corporations)

제76조의12(연결자법인의 배제)
Article 76-12 (Exclusion of Consolidated Subsidiary Corporations)

제2절 과세표준과 그 계산
Section 2 Tax Base and Computation Thereof

제76조의13(연결과세표준)
Article 76-13 (Consolidated Tax Base)

제76조의14(각 연결사업연도의 소득)
Article 76-14 (Income for Each Consolidated Business Year)

제3절 세액의 계산
Section 3 Computation of Amount of Tax

제76조의15(연결산출세액)
Article 76-15 (Calculated Consolidation Tax Amount)

제76조의16(연결법인의 세액감면 및 세액공제 등)
Article 76-16 (Tax Reductions or Exemptions and Tax Credits of Consolidated Corporations)

제4절 신고 및 납부
Section 4 Tax Return and Payment

제76조의17(연결과세표준 등의 신고)
Article 76-17 (Filing Reports on Consolidated Tax Base)

제76조의18(연결중간예납)
Article 76-18 (Consolidated Interim Prepayment)

제76조의19(연결법인세액의 납부 및 정산)
Article 76-19 (Payment and Settlement of Consolidated Corporate Tax)

제5절 결정ㆍ경정 및 징수 등
Section 5 Determination, Correction, and Collection

제76조의20(연결법인세액의 결정ㆍ경정 및 징수 등)
Article 76-20 (Determination, Correction, and Collection of Consolidated Corporate Tax)

제76조의21(연결법인의 가산세)
Article 76-21 (Additional Tax of Consolidated Corporations)

제76조의22(연결법인에 대한 중소기업 관련 규정의 적용)
Article 76-22 (Application of Provisions Governing Small and Medium Enterprises to Consolidation Corporations)

제3장 내국법인의 청산소득에 대한 법인세
CHAPTER III CORPORATE TAX ON LIQUIDATION INCOME OF DOMESTIC CORPORATIONS

제1절 과세표준과 그 계산
Section 1 Tax Base and Calculation Thereof

제77조(과세표준)
Article 77 (Tax Base)

제78조(법인의 조직변경으로 인한 청산소득에 대한 과세특례)
Article 78 (Special Provisions on Taxation on Liquidation Income Accruing from Restructuring of Corporation)

제79조(해산에 의한 청산소득 금액의 계산)
Article 79 (Calculation of Liquidation Income Accruing from Dissolution)

제80조 삭제 <2009. 12. 31.>
Article 80 Deleted.

제81조 삭제 <2009. 12. 31.>
Article 81 Deleted.

제82조(청산소득 금액의 계산에 관한 세부 규정)
Article 82 (Detailed Rules for Calculation of Amount of Liquidation Income)

제2절 세액의 계산
Section 2 Calculation of Tax

제83조(세율)
Article 83 (Tax Rate)

제3절 신고 및 납부
Section 3 Reports and Payment

제84조(확정신고)
Article 84 (Final Reports)

제85조(중간신고)
Article 85 (Interim Reports)

제86조(납부)
Article 86 (Payment)

제4절 결정ㆍ경정 및 징수
Section 4 Determination, Correction, and Collection

제87조(결정 및 경정)
Article 87 (Determination and Correction)

제88조(과세표준과 세액의 통지)
Article 88 (Notification of Tax Base and Tax Amount)

제89조(징수)
Article 89 (Collection)

제90조(청산소득에 대한 납부지연가산세의 적용 제외)
Article 90 (Exclusion from Application of Additional Taxes for Delayed Payment?to Liquidation Income)

제4장 외국법인의 각 사업연도의 소득에 대한 법인세
CHAPTER IV CORPORATE TAX ON INCOME OF FOREIGN CORPORATIONS FOR EACH BUSINESS YEAR

제1절 외국법인의 과세에 관한 통칙
Section 1 Common Provisions on Taxation of Foreign Corporations

제91조(과세표준)
Article 91 (Tax Base)

제92조(국내원천소득 금액의 계산)
Article 92 (Calculation of Amount of Domestic Source Income)

제93조(외국법인의 국내원천소득)
Article 93 (Domestic Source Income of Foreign Corporations)

제93조의2(국외투자기구에 대한 실질귀속자 특례)
Article 93-2 (Special Case concerning Real Beneficiary for Foreign Investment Scheme)

제93조의3(외국법인의 국채등 이자ㆍ양도소득에 대한 과세특례 등)
Article 93-3 (Special Cases concerning Taxation on Interest and Capital Gains on State Bonds, etc. of Foreign Corporations)

제94조(외국법인의 국내사업장)
Article 94 (Domestic Place of Business of Foreign Corporation)

제94조의2(외국법인연락사무소 자료 제출)
Article 94-2 (Submission of Data on Liaison Offices of Foreign Corporations)

제2절 세액의 계산
Section 2 Calculation of Tax

제95조(세율)
Article 95 (Tax Rate)

제95조의2(외국법인의 토지등 양도소득에 대한 과세특례)
Article 95-2 (Special Cases concerning Taxation on Capital Gains on Transfer of Land, etc. by Foreign Corporation)

제96조(외국법인의 국내사업장에 대한 과세특례)
Article 96 (Special Provisions on Taxation on Domestic Place of Business of Foreign Corporation)

제3절 신고ㆍ납부ㆍ결정ㆍ경정 및 징수
Section 3 Reports, Payments, Settlements, Corrections, and Collection

제97조(신고ㆍ납부ㆍ결정ㆍ경정 및 징수)
Article 97 (Report, Payment, Determination, Correction, and Collection)

제98조(외국법인에 대한 원천징수 또는 징수의 특례)
Article 98 (Special Cases concerning Withholding or Collection from Foreign Corporations)

제98조의2(외국법인의 유가증권 양도소득 등에 대한 신고ㆍ납부 등의 특례)
Article 98-2 (Special Cases concerning Reports on, Payment of Capital Gains on Transfer of Securities by Foreign Corporation)

제98조의3(외국법인의 원천징수대상채권등에 대한 원천징수의 특례)
Article 98-3 (Special Cases concerning Withholding from Bonds, etc. subject to Withholding Tax of Foreign Corporations)

제98조의4(외국법인에 대한 조세조약상 비과세 또는 면제 적용 신청)
Article 98-4 (Applying for Non-Taxation or Tax Exemption for Foreign Corporations under Tax Treaties)

제98조의5(특정지역 외국법인에 대한 원천징수절차 특례)
Article 98-5 (Special Case concerning Withholding Procedures for Foreign Corporations in Specific Places)

제98조의6(외국법인에 대한 조세조약상 제한세율 적용을 위한 원천징수 절차 특례)
Article 98-6 (Special Cases concerning Withholding Procedures to Apply Restrictive Tax Rates under Tax Treaties to Foreign Corporations)

제98조의7(이자ㆍ배당 및 사용료에 대한 세율의 적용 특례)
Article 98-7 (Special Cases concerning Application of Tax Rates to Interest, Dividends and Royalties)

제98조의8(외국인 통합계좌를 통하여 지급받는 국내원천소득에 대한 원천징수 특례)
Article 98-8 (Special Cases concerning Withholding Tax on Domestic Source Income Received through Foreigner Consolidated Account)

Article 98-8 (Special Cases concerning Withholding Tax on Domestic Source Income Received through Foreigner Consolidated Account)

Article 8 (Applicability to Special Cases concerning Withholding Tax on Foreigner Consolidated Accounts)

제99조(외국법인의 국내원천 인적용역소득에 대한 신고ㆍ납부 특례)
Article 99 (Special Cases concerning Reports on and Payment of Corporate Tax on Domestic Source Income of Foreign Corporation from Personal Services)

제5장 삭제
CHAPTER V (Articles 140 through 151) Deleted.

제1절 삭제
Section 1 Deleted.

제100조 삭제 <2001. 12. 31.>
Article 100 Deleted.

제2절 삭제
Section 2 Deleted.

제101조 삭제 <2001. 12. 31.>
Article 101 Deleted.

제3절 삭제
Section 3 Deleted.

제102조 삭제 <2001. 12. 31.>
Article 102 Deleted.

제103조 삭제 <2001. 12. 31.>
Article 103 Deleted.

제104조 삭제 <2001. 12. 31.>
Article 104 Deleted.

제4절 삭제
Section 4 Deleted

제105조 삭제 <2001. 12. 31.>
Article 105 Deleted.

제106조 삭제 <2001. 12. 31.>
Article 106 Deleted.

제107조 삭제 <2001. 12. 31.>
Article 107 Deleted.

제108조 삭제 <2001. 12. 31.>
Article 108 Deleted.

제6장 보칙
CHAPTER VI SUPPLEMENTARY PROVISIONS

제109조(법인의 설립 또는 설치신고)
Article 109 (Reports on Incorporation or Establishment of Corporation)

제109조의2(법인과세 신탁재산의 수탁자 변경신고)
Article 109-2 (Report on Change of Trustee of Corporate Taxable Trust Property)

제110조(비영리법인의 수익사업 개시신고)
Article 110 (Reports on Start of Profit-Making Business by Non-Profit Corporation)

제111조(사업자등록)
Article 111 (Business Registrations)

제112조(장부의 비치ㆍ기장)
Article 112 (Keeping Account Books and Making an Entry in Books)

제112조의2(기부금영수증 발급명세의 작성ㆍ보관 의무 등)
Article 112-2 (Obligation, etc. to Prepare and Keep Detailed Statements of Donation Receipts Issued)

제113조(구분경리)
Article 113 (Separate Accounting)

제114조 삭제 <2001. 12. 31.>
Article 114 Deleted.

제115조 삭제 <2008. 12. 26.>
Article 115 Deleted.

제116조(지출증명서류의 수취 및 보관)
Article 116 (Receipt and Keeping of Evidentiary Documents of Expenditures)

제117조(신용카드가맹점 가입ㆍ발급 의무 등)
Article 117 (Obligation to Become Credit Card Merchants and to Issue Credit Card Sales Slips)

제117조의2(현금영수증가맹점 가입ㆍ발급 의무 등)
Article 117-2 (Obligation to Become Cash Receipt Merchants and to Issue Cash Receipts)

제118조(주주명부 등의 작성ㆍ비치)
Article 118 (Preparation and Keeping of Stockholder Register)

제119조(주식등변동상황명세서의 제출)
Article 119 (Submission of Detailed Statement of Changes in Stocks)

제120조(지급명세서의 제출의무)
Article 120 (Obligation to File Payment Statements)

제120조의2(외국법인의 국내원천소득 등에 대한 지급명세서 제출의무의 특례)
Article 120-2 (Special Cases concerning Obligation to File Payment Statements on Domestic Source Income, etc. of Foreign Corporations)

제120조의3(매입처별 세금계산서합계표의 제출)
Article 120-3 (Submission of Aggregate Tax Invoices for Individual Suppliers)

제120조의4(가상자산 거래내역 등의 제출)
Article 120-4 (Submission of Virtual Asset Transaction Details)

제121조(계산서의 작성ㆍ발급 등)
Article 121 (Preparation, Issuance, etc. of Invoices)

제121조의2(매입자발행계산서)
Article 121-2 (Purchaser-Issued Invoice)

제121조의3 삭제 <2018. 12. 24.>
Article 121-3 Deleted.

제121조의4 삭제 <2020. 12. 22.>
Article 121-4 Deleted.

제122조(질문ㆍ조사)
Article 122 (Inquiry and Inspection)

제122조의2(등록전산정보자료의 요청)
Article 122-2 (Request for Computerized Registration Data)

제7장 벌칙
CHAPTER VII PENTALTY PROVISIONS

제123조 삭제 <2020. 12. 22.>
Article 123 Deleted.

제124조(명령사항위반에 대한 과태료)
Article 124 (Administrative Fines for Non-Compliance with Order)

부칙 <제5581호, 1998. 12. 28.>
ADDENDA <Act No. 5581, Dec. 28, 1998>

부칙 <제6047호, 1999. 12. 28.>
ADDENDA <Act No. 6047, Dec. 28, 1999>

부칙 <제6259호, 2000. 2. 3.>
ADDENDA <Act No. 6259, Feb. 3, 2000>

부칙 <제6293호, 2000. 12. 29.>
ADDENDA <Act No. 6293, Dec. 29, 2000>

부칙 <제6558호, 2001. 12. 31.>
ADDENDA <Act No. 6558, Dec. 31, 2001>

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

부칙 <제7005호, 2003. 12. 30.>
ADDENDA <Act No. 7005, Dec. 30, 2003>

부칙 <제7117호, 2004. 1. 29.>
ADDENDA <Act No. 7117, Jan. 29, 2004>

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

부칙 <제7317호, 2004. 12. 31.>
ADDENDA <Act No. 7317, Dec. 31, 2004>

부칙 <제7838호, 2005. 12. 31.>
ADDENDA <Act No. 7838, Dec. 31, 2005>

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

부칙 <제8141호, 2006. 12. 30.>
ADDENDA <Act No. 8141, Dec. 30, 2006>

부칙 <제8519호, 2007. 7. 19.>
ADDENDA <Act No. 8519, Jul. 19, 2007>

부칙 <제8631호, 2007. 8. 3.>
ADDENDA <Act No. 8631, Aug. 3, 2007>

부칙 <제8831호, 2007. 12. 31.>
ADDENDA <Act No. 8831, Dec. 31, 2007>

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

부칙 <제9267호, 2008. 12. 26.>
ADDENDA <Act No. 9267, Dec. 26, 2008>

부칙 <제9346호, 2009. 1. 30.>
ADDENDA <Act No. 9346, Jan. 30, 2009>

부칙 <제9401호, 2009. 1. 30.>
ADDENDA <Act No. 9401, Jan. 30, 2009>

부칙 <제9673호, 2009. 5. 21.>
ADDENDA <Act No. 9673, May 21, 2009>

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

부칙 <제9898호, 2009. 12. 31.>
ADDENDA <Act No. 9898, Dec. 31, 2009>

부칙 <제9924호, 2010. 1. 1.>
ADDENDA <Act No. 9924, Jan. 1, 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 <제10361호, 2010. 6. 8.>
ADDENDA <Act No. 10361, Jun. 8, 2010>

부칙 <제10423호, 2010. 12. 30.>
ADDENDA <Act No. 10423, Dec. 30, 2010>

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

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

부칙 <제11128호, 2011. 12. 31.>
ADDENDA <Act No. 11128, Dec. 31, 2011>

부칙 <제11603호, 2013. 1. 1.>
ADDENDA <Act No. 11603, Jan. 1, 2013>

부칙 제1조 단서 중 "2013년 1월 1일"을 "2016년 1월 1일"로 한다.
ADDENDA <Act No. 11607, Jan. 1, 2013>

부칙 <제11607호, 2013. 1. 1.>
ADDENDA <Act No. 11873, Jun. 7, 2013>

부칙 <제11873호, 2013. 6. 7.>
ADDENDA <Act No. 12153, Jan. 1, 2014>

부칙 <제12153호, 2014. 1. 1.>
ADDENDA <Act No. 12166, Jan. 1, 2014>

부칙 <제12166호, 2014. 1. 1.>
ADDENDA <Act No. 12420, Mar. 18, 2014>

부칙 <제12420호, 2014. 3. 18.>
ADDENDA <Act No. 12850, Dec. 23, 2014>

부칙 <제12850호, 2014. 12. 23.>
ADDENDA <Act No. 13230, Mar. 27, 2015>

부칙 <제13230호, 2015. 3. 27.>
ADDENDA <Act No. 13426, Jul. 24, 2015>

부칙 <제13426호, 2015. 7. 24.>
ADDENDA <Act No. 13448, Jul. 24, 2015>

부칙 <제13448호, 2015. 7. 24.>
ADDENDA <Act No. 13499, Aug. 28, 2015>

부칙 <제13499호, 2015. 8. 28.>
ADDENDA <Act No. 13550, Dec. 15, 2015>

부칙 <제13550호, 2015. 12. 15.>
ADDENDA <Act No. 13555, Dec. 15, 2015>

부칙 제1조 단서 중 "2016년 1월 1일"을 "2019년 1월 1일"로 한다.
ADDENDA <Act No. 14386, Dec. 20, 2016>

부칙 <제13555호, 2015. 12. 15.>
ADDENDA <Act No. 15022, Oct. 31, 2017>

부칙 <제14386호, 2016. 12. 20.>
ADDENDA <Act No. 15222, Dec. 19, 2017>

부칙 <제15022호, 2017. 10. 31.>
ADDENDA <Act No. 16008, Dec. 24, 2018>

부칙 <제15222호, 2017. 12. 19.>
ADDENDA <Act No. 16096, Dec. 31, 2018>

부칙 <제16008호, 2018. 12. 24.>
ADDENDA <Act No. 16833, Dec. 31, 2019>

부칙 <제16096호, 2018. 12. 31.>
ADDENDA <Act No. 17476, Aug. 18, 2020>

부칙 제1조 단서 중 "2019년 1월 1일"을 "2022년 1월 1일"로 한다.
ADDENDA <Act No. 17652, Dec. 22, 2020>

부칙 <제16833호, 2019. 12. 31.>
ADDENDA <Act No. 17758, Dec. 29, 2020>

부칙 <제17476호, 2020. 8. 18.>
ADDENDA <Act No. 17799, Dec. 29, 2020>

부칙 <제17652호, 2020. 12. 22.>
ADDENDA <Act No. 17924, Mar. 16, 2021>

부칙 <제17758호, 2020. 12. 29.>
ADDENDA <Act No. 18425, Aug. 17, 2021>

부칙 <제17799호, 2020. 12. 29.>
ADDENDA <Act No. 18521, Nov. 23, 2021>

부칙 <제17924호, 2021. 3. 16.>
ADDENDA <Act No. 18584, Dec. 21, 2021>

부칙 <제18425호, 2021. 8. 17.>
ADDENDA <Act No. 18590, Dec. 21, 2021>

부칙 <제18521호, 2021. 11. 23.>
ADDENDA <Act No. 19193, Dec. 31, 2022>

부칙 <제18584호, 2021. 12. 21.>
ADDENDA <ACT No. 19930, Dec. 31, 2023>