공포번호 34365
공포일 2024-03-28
기획재정부
Ministry of Economy and Finance
전체선택
제1장 총칙
CHAPTER I GENERAL PROVISIONS
제1조(목적)
Article 1 (Purpose)
제1조의2(정의)
Article 1-2 (Definitions)
제2장 직접국세
CHAPTER II DIRECT NATIONAL TAXES
제1절 중소기업에 대한 조세특례
Section 1 Special Taxation for Small or Medium Enterprises
제2조(중소기업의 범위)
Article 2 (Scope of Small or Medium Enterprises)
제3조(투자세액공제 제외 대상 리스)
Article 3 (Leases Excluded from Tax Credit for Investment)
제4조 삭제 <2021. 2. 17.>
Article 4 Deleted.
제4조의2(중소기업 정보화지원사업에 대한 과세특례)
Article 4-2 (Special Taxation for Supporting Projects of Informatization for Small or Medium Enterprises)
제4조의3 삭제 <2008. 2. 22.>
Article 4-3 Deleted.
제5조(창업중소기업 등에 대한 세액감면)
Article 5 (Tax Reductions or Exemptions for Small or Medium Start-Up Enterprises)
제6조(중소기업에 대한 특별세액감면)
Article 6 (Special Tax Reductions or Exemptions for Small or Medium Enterprises)
제6조의2(기업의 어음제도 개선을 위한 세액공제)
Article 6-2 (Tax Credit for Improving Corporate Bill System)
제6조의3 삭제 <2003. 12. 30.>
Article 6-3 Deleted.
제6조의4(상생결제 지급금액에 대한 세액공제)
Article 6-4 (Tax Credits on Payments through Mutually-Beneficial Settlement System)
제7조(중소기업지원설비에 대한 손금산입특례 등)
Article 7 (Special Cases of Inclusion in Deductible Expenses for Facilities for Supporting Small or Medium Enterprises)
제7조의2(협력중소기업의 범위 등)
Article 7-2 (Scope of Small or Medium Enterprises Requiring Cooperation)
제7조의3(중소기업의 결손금 소급공제에 따른 환급 특례)
Article 7-3 (Special Cases of Tax Refund following Retroactive Deduction of Losses of Small or Medium Enterprise)
제2절 연구 및 인력개발에 대한 조세특례
Section 2 Special Taxation for Research and Human Resources Development
제8조 삭제 <2020. 2. 11.>
Article 8 Deleted.
제9조(연구 및 인력개발비에 대한 세액공제)
Article 9 (Tax Credits for Research and Human Resources Development Expenses)
제9조의2(연구개발 관련 출연금 등의 과세특례)
Article 9-2 (Special Taxation on Contributions Related to Research and Development)
제10조 삭제 <2019. 2. 12.>
Article 10 Deleted.
제11조(기술비법의 범위 등)
Article 11 (Scope of Technical Knowhow)
제11조의2(연구개발특구에 입주하는 첨단기술기업 등에 대한 법인세 등의 감면)
Article 11-2 (Reduction or Exemption of Corporate Tax for High-Tech Enterprises that Occupy Special Research and Development Zones)
제11조의3(기술혁신형 합병에 대한 세액공제)
Article 11-3 (Tax Credits for Technological Innovation-Oriented Mergers)
제11조의4(기술혁신형 주식취득에 대한 세액공제)
Article 11-4 (Tax Credits for Acquisition of Technological Innovation-Oriented Stocks)
제12조(주식양도차익 및 배당소득의 계산 등)
Article 12 (Calculation of Gains from Transfer of Stocks and Dividend Income)
제12조의2(내국법인의 벤처기업 등에의 출자에 대한 과세특례)
Article 12-2 (Special Taxation for Investment by Domestic Corporations in Venture Businesses)
제12조의3(내국법인의 소재ㆍ부품ㆍ장비전문기업 등에의 출자ㆍ인수에 대한 과세특례)
Article 12-3 (Special Taxation for Domestic Corporation’s Investment in and Acquisition of Enterprises Specialized in Materials, Components, or Equipment)
제12조의4(벤처투자회사 등의 소재ㆍ부품ㆍ장비전문기업 주식양도차익 등에 대한 법인세 비과세)
Article 12-4 (Non-Taxation of Corporate Tax on Gains on Transfer of Shares of Enterprises Specializing in Materials, Components, or Equipment by Venture Investment Companies)
제13조(창업자 등에의 출자에 대한 과세특례)
Article 13 (Special Taxation on Investment in Business Starters)
제13조의2(벤처기업 출자자의 제2차 납세의무 면제)
Article 13-2 (Exemption from Secondary Tax Liability of Investors of Venture Businesses)
제14조(벤처투자조합 등에의 출자 등에 대한 소득공제)
Article 14 (Income Deduction for Contributions to Venture Investment Funds)
제14조의2(벤처기업 주식매수선택권 행사이익 비과세 특례)
Article 14-2 (Special Treatment for Non-Taxation on Gains from Exercising Stock Options of Venture Businesses)
제14조의3(벤처기업 주식매수선택권 행사이익 납부특례)
Article 14-3 (Special Cases on Payment of Gains from Exercising Stock Options of Venture Businesses)
제14조의4(벤처기업 주식매수선택권 행사이익에 대한 과세특례)
Article 14-4 (Special Taxation for Gains from Exercising Stock Options of Venture Businesses)
제14조의5(산업재산권 현물출자 이익에 대한 과세특례)
Article 14-5 (Special Taxation for Gains from Investment of Industrial Property Rights in Kind)
제15조 삭제 <2008. 2. 22.>
Article 15 Deleted.
제16조(외국인기술자의 범위 등)
Article 16 (Scope of Foreign Engineers)
제16조의2(외국인근로자에 대한 과세특례)
Article 16-2 (Special Taxation for Foreign Workers)
제16조의3(내국인 우수 인력의 국내복귀에 대한 소득세 감면)
Article 16-3 (Reduction of Income Tax for Returning of Talented National Human Resources to Korea)
제17조(성과공유 중소기업의 경영성과급에 대한 세액공제 등)
Article 17 (Tax Credits for Management Performance Bonuses of Achievement-Sharing Small and Medium Enterprises)
제3절 국제자본거래에 대한 조세특례
Section 3 Special Taxation on International Capital Transactions
제18조(국제금융거래에 따른 이자소득 등에 대한 법인세 등의 면제)
Article 18 (Exemption of Corporate Tax on Interest Income from International Financial Transactions)
제18조의2(비거주자등의 정기외화예금에 대한 이자소득세 비과세)
Article 18-2 (Non-Taxation of Interest Income Tax on Foreign Currency Time Deposits of Non-Residents)
제19조(해외자원개발사업의 범위)
Article 19 (Scope of Overseas Resources Development Projects)
제20조 삭제 <2009. 2. 4.>
Article 20 Deleted.
제4절 투자촉진을 위한 조세특례
Section 4 Special Taxation for Investment Promotion
제21조(통합투자세액공제)
Article 21 (Integrated Investment Tax Credit)
제22조 삭제 <2021. 2. 17.>
Article 22 Deleted.
제22조의2 삭제 <2021. 2. 17.>
Article 22-2 Deleted.
제22조의3 삭제 <2021. 2. 17.>
Article 22-3 Deleted.
제22조의4 삭제 <2021. 2. 17.>
Article 22-4 Deleted.
제22조의5 삭제 <2021. 2. 17.>
Article 22-5 Deleted.
제22조의6 삭제 <2021. 2. 17.>
Article 22-6 Deleted.
제22조의7 삭제 <2021. 2. 17.>
Article 22-7 Deleted.
제22조의8 삭제 <2021. 2. 17.>
Article 22-8 Deleted.
제22조의9 삭제 <2021. 2. 17.>
Article 22-9 Deleted.
제22조의10(영상콘텐츠 제작비용에 대한 세액공제)
Article 22-10 (Tax Credit for Production Costs of Video Content)
제22조의11(내국법인의 문화산업전문회사에의 출자에 대한 세액공제)
Article 22-11 (Tax Credit for Investment of Domestic Corporation in Specialized Cultural Industry Company)
제23조(고용창출투자세액공제)
Article 23 (Tax Credits for Employment-Creating Investment)
제24조(특정사회기반시설 집합투자기구 투자자에 대한 과세특례)
Article 24 (Special Taxation on Investors in Specific Infrastructure Funds)
제24조의2(투융자집합투자기구 투자자에 대한 과세특례)
Article 24-2 (Special Taxation for Investors in Collective Investment Schemes Specializing in Investment and Financing)
제24조의3 삭제 <2000. 12. 29.>
Article 24-3 Deleted.
제25조(서비스업 감가상각비의 손금산입특례)
Article 25 (Special Taxation for Including Depreciation Cost of Service Businesses in Deductible Expenses)
제25조의2(중소ㆍ중견기업 설비투자자산의 감가상각비 손금산입 특례)
Article 25-2 (Special Taxation for Including Depreciation Cost of Assets Invested in Plant and Equipment of Small or Medium and Middle-Standing Enterprises in Deductible Expenses)
제25조의3(설비투자자산의 감가상각비 손금산입 특례)
Article 25-3 (Special Taxation for Including Depreciation Cost of Assets Invested in Plant and Equipment)
제25조의4(에너지절약시설의 감가상각비 손금산입 특례)
Article 25-4 (Special Taxation for Including Depreciation Cost of Energy Saving Facilities in Deductible Expenses)
제26조(사회기반시설채권 등의 범위)
Article 26 (Scope of Social Infrastructure Bonds)
제4절의2 고용지원을 위한 조세특례
Section 4-2 Special Taxation for Employment Support
제26조의2(산업수요맞춤형고등학교등 졸업자를 병역 이행 후 복직시킨 기업에 대한 세액공제)
Article 26-2 (Tax Credits for Enterprises Having Reinstated Graduates of High Schools Aligned to Industry Demand, after Performing their Military Service)
제26조의3(경력단절 여성 고용 기업 등에 대한 세액공제)
Article 26-3 (Tax Credits for Enterprises Employing Career-Interrupted Women)
제26조의4(근로소득을 증대시킨 기업에 대한 세액공제)
Article 26-4 (Tax Credits for Enterprises Increasing Earned Income)
제26조의5(청년고용을 증대시킨 기업에 대한 세액공제)
Article 26-5 (Tax Credits for Enterprises Increasing Jobs for Youths)
제26조의6(중소기업 청년근로자 및 핵심인력 성과보상기금 수령액에 대한 소득세 감면 등)
Article 26-6 (Income Tax Reductions or Exemptions on Payments Received from Performance Compensation Fund for Youth Employees and Core Personnel of Small and Medium Enterprises)
제26조의7(고용을 증대시킨 기업에 대한 세액공제)
Article 26-7 (Tax Credits for Enterprises Increasing Jobs)
제26조의8(통합고용세액공제)
Article 26-8 (Integrated Tax Credit for Employment)
제27조(중소기업 취업자에 대한 소득세 감면)
Article 27 (Income Tax Reduction or Exemption for Employees of Small or Medium Enterprises)
제27조의2 삭제 <2023. 2. 28.>
Article 27-2 Deleted.
제27조의3(고용유지중소기업 등에 대한 과세특례)
Article 27-3 (Special Taxation for Small or Medium Enterprises Maintaining Employment)
제27조의4(중소기업 사회보험료 세액공제 적용 시 상시근로자의 범위 등)
Article 27-4 (Scope of Full-Time Employees in Granting Tax Credits for Social Insurance Premiums for Small or Medium Enterprises)
제27조의5(창업자금에 대한 증여세 과세특례)
Article 27-5 (Special Taxation for Gift Tax on Start-Up Funds)
제27조의6(가업의 승계에 대한 증여세 과세특례)
Article 27-6 (Special Taxation for Gift Tax on Succession to Family Business)
제27조의7(가업승계에 대한 증여세의 납부유예)
Article 27-7 (Deferral of Payment of Gift Tax for Succession to Family Business)
제5절 기업구조조정을 위한 조세특례
Section 5 Special Taxation for Corporate Restructuring
제28조(중소기업 간의 통합에 대한 양도소득세의 이월과세 등)
Article 28 (Capital Gains Tax Carried Forward Following Consolidation between Small or Medium Enterprises)
제29조(법인전환에 대한 양도소득세의 이월과세)
Article 29 (Capital Gains Tax Carried Forward Following Conversion into Corporation)
제30조(사업전환 무역조정지원기업에 대한 과세특례)
Article 30 (Special Taxation for Enterprises Undergoing Trade Adjustment Assistance whose Business is Converted)
제30조의2 삭제 <2021. 2. 17.>
Article 30-2 Deleted.
제31조 삭제 <2008. 2. 22.>
Article 31 Deleted.
제32조 삭제 <2001. 12. 31.>
Article 32 Deleted.
제33조 삭제 <2001. 12. 31.>
Article 33 Deleted.
제34조(내국법인의 금융채무 상환을 위한 자산매각에 대한 과세특례)
Article 34 (Special Taxation for Assets Sold by Domestic Corporations to Pay Financial Debts)
제35조 삭제 <2018. 2. 13.>
Article 35 Deleted.
제35조의2(주식의 포괄적 교환ㆍ이전에 대한 법인의 과세특례)
Article 35-2 (Special Taxation for Corporations following All-Inclusive Share Swap or Transfer)
제35조의3(지주회사의 설립 등에 대한 법인 주주의 과세특례)
Article 35-3 (Special Taxation for Corporate Stockholders concerning Incorporation of Holding Companies)
제35조의4(지주회사의 설립 등에 대한 거주자 주주의 과세특례)
Article 35-4 (Special Taxation for Resident Stockholders concerning Incorporation of Holding Companies)
제35조의5(내국법인의 외국자회사 주식등의 현물출자에 대한 과세특례)
Article 35-5 (Special Taxation for Investment in Kind with Stocks of Foreign Subsidiary Company by Domestic Corporation)
제36조(채무의 인수ㆍ변제에 대한 과세특례)
Article 36 (Special Taxation for Assumption and Payment of Debts)
제37조(주주등의 자산양도에 관한 법인세 등 과세특례)
Article 37 (Special Taxation on Corporate Tax Following Transfer of Assets by Stockholder)
제38조 삭제 <2008. 2. 22.>
Article 38 Deleted.
제38조의2 삭제 <2008. 2. 22.>
Article 38-2 Deleted.
제39조 삭제 <2001. 12. 31.>
Article 39 Deleted.
제40조(구조조정대상부동산의 취득자에 대한 양도소득세의 감면 등)
Article 40 (Reduction or Exemption of Capital Gains Tax on Acquisitor of Real Estate Subject to Restructuring)
제40조의2 삭제 <2009. 2. 4.>
Article 40-2 Deleted.
제41조(재무구조개선계획 등에 따른 기업의 채무면제익에 대한 과세특례)
Article 41 (Special Taxation on Gains from Debt Relief of Corporations Implementing Financial Restructuring Plans)
제42조(감자에 대한 과세특례)
Article 42 (Special Taxation for Reduction of Capital)
제42조의2(공기업 민영화에 따른 분할에 대한 과세특례)
Article 42-2 (Special Taxation for Split-off following Privatization of Public Enterprises)
제43조(기업 간 주식등의 교환에 대한 과세특례)
Article 43 (Special Taxation for Exchange of Stocks between Enterprises)
제43조의2(벤처기업 주식교환 등에 대한 과세특례)
Article 43-2 (Special Taxation for Stock Exchange by Venture Business)
제43조의3(물류기업 주식교환등에 대한 과세특례)
Article 43-3 (Special Taxation for Stock Exchange between Logistics Enterprises)
제43조의4(자가물류시설의 양도차익에 대한 법인세 과세특례)
Article 43-4 (Special Taxation of Corporate Tax on Margins Accruing from Transfer of Self-Logistics Facilities)
제43조의5(물류사업 분할에 대한 과세특례)
Article 43-5 (Special Taxation on Division of Logistics Business)
제43조의6(물류법인의 합병시 이월결손금의 승계에 대한 과세특례)
Article 43-6 (Special Taxation for Succession to Deficits Carried Forward Following Merger of Logistics Corporations)
제43조의7(전략적 제휴를 위한 비상장 주식교환 등에 대한 과세특례)
Article 43-7 (Special Taxation for Swap of Unlisted Stocks for Strategic Partnership)
제43조의8(주식매각 후 벤처기업 등 재투자에 대한 과세특례)
Article 43-8 (Special Taxation for Re-Investment in Venture Businesses after Sale of Stocks)
제44조 삭제 <2009. 2. 4.>
Article 44 Deleted.
제44조의2 삭제 <2009. 2. 4.>
Article 44-2 Deleted.
제44조의3(벤처기업의 합병시 승계되는 이월결손금의 범위)
Article 44-3 (Scope of Carry-Over Deficits to Be Succeeded at Time of Merger of Venture Business)
제44조의4(합병에 따른 중복자산의 양도에 대한 과세특례)
Article 44-4 (Special Taxation for Transfer of Redundant Assets following Merger)
제6절 금융기관구조조정을 위한 조세특례
Section 6 Special Taxation for Restructuring of Financial Institutions
제45조(구조개선적립금에 대한 과세특례)
Article 45 (Special Taxation for Reserves for Structural Improvement)
제46조 삭제 <2000. 12. 29.>
Article 46 Deleted.
제47조 삭제 <2001. 12. 31.>
Article 47 Deleted.
제48조 삭제 <2001. 12. 31.>
Article 48 Deleted.
제48조의2 삭제 <2009. 2. 4.>
Article 48-2 Deleted.
제48조의3 삭제 <2009. 2. 4.>
Article 48-3 Deleted.
제49조 삭제 <2000. 1. 10.>
Article 49 Deleted.
제50조 삭제 <2009. 2. 4.>
Article 50 Deleted.
제51조 삭제 <2009. 2. 4.>
Article 51 Deleted.
제51조의2(자기관리부동산투자회사 등에 대한 과세특례)
Article 51-2 (Special Taxation for Self-Managed Real Estate Investment Companies)
제52조 삭제 <2001. 12. 31.>
Article 52 Deleted.
제53조(증권시장안정기금 등의 범위)
Article 53 (Scope of Securities Market Stabilization Fund)
제7절 지역간의 균형발전을 위한 조세특례
Section 7 Special Taxation for Balanced Regional Development
제54조(공장의 범위등)
Article 54 (Scope of Factory)
제55조 삭제 <1999. 10. 30.>
Article 55 Deleted.
제56조(공장의 대도시 밖 이전에 대한 법인세 과세특례)
Article 56 (Special Taxation for Corporate Tax on Relocating Factories to Outside of Large Cities)
제57조(법인 본사를 수도권과밀억제권역 밖으로 이전하는 데 따른 양도차익에 대한 법인세 과세특례)
Article 57 (Special Taxation for Corporate Tax on Capital Gains following Relocation of Corporation's Head Office to Outside of Over-Concentration Control Region of Seoul Metropolitan Area)
제58조(공공기관이 혁신도시 등으로 이전하는 경우 법인세 등 감면)
Article 58 (Reduction or Exemption of Corporate Tax for Public Institutions Relocating to Innovation Cities)
제59조 삭제 <2003. 12. 30.>
Article 59 Deleted.
제60조(수도권 밖으로 공장을 이전하는 기업에 대한 세액감면 등)
Article 60 (Tax Reduction or Exemption for Enterprises Relocating Factories to Outside of Seoul Metropolitan Area)
제60조의2(수도권 밖으로 본사를 이전하는 법인에 대한 세액감면 등)
Article 60-2 (Tax Reduction or Exemption for Corporations Relocating Head Offices to Outside of Seoul Metropolitan Area)
제60조의3 삭제 <2009. 2. 4.>
Article 60-3 Deleted.
제61조(농공단지입주기업 등에 대한 세액감면)
Article 61 (Tax Reduction or Exemption for Enterprises that Occupy Agro-Industrial Complexes)
제62조 삭제 <2000. 12. 29.>
Article 62 Deleted.
제63조(영농조합법인 등에 대한 법인세의 면제 등)
Article 63 (Corporate Tax Exemption for Agricultural Partnerships)
제64조(영어조합법인 등에 대한 법인세의 면제 등)
Article 64 (Corporate Tax Exemption for Fishery Partnerships)
제65조(농업회사법인에 대한 세액 감면 등)
Article 65 (Tax Reductions or Exemptions for Agricultural Companies)
제66조(자경농지에 대한 양도소득세의 감면)
Article 66 (Reduction or Exemption of Capital Gains Tax for Self-Cultivating Farmland)
제66조의2(축사용지에 대한 양도소득세의 감면)
Article 66-2 (Reduction or Exemption of Capital Gains Tax on Site for Livestock Stables)
제66조의3(어업용 토지등에 대한 양도소득세의 감면)
Article 66-3 (Reduction or Exemption of Capital Gains Tax on Land. for Fishery)
제66조의4(자경산지에 대한 양도소득세의 감면)
Article 66-4 (Reduction or Exemption of Capital Gains Tax on Self-Cultivated Mountainous Districts)
제67조(농지대토에 대한 양도소득세 감면요건 등)
Article 67 (Requirements for Reducing or Exempting Capital Gains Tax for Substitute Land for Farmland)
제67조의2(경영회생 지원을 위한 농지 매매 등에 대한 양도소득세 과세특례)
Article 67-2 (Special Taxation for Capital Gains Tax on Sale of Farmland to Support Business Workout)
제68조(영농자녀등이 증여받는 농지 등에 대한 증여세의 감면)
Article 68 (Reduction or Exemption of Gift Tax for Farmland Gifted to Farming Offspring)
제8절 공익사업지원을 위한 조세특례
Section 8 Special Taxation for Support to Public Service Projects
제69조(조합법인 등에 대한 법인세 과세특례)
Article 69 (Special Taxation concerning Corporate Tax on Incorporated Associations)
제69조의2 삭제 <2010. 12. 30.>
Article 69-2 Deleted.
제70조(고유목적사업준비금의 손금산입)
Article 70 (Inclusion of Reserves Funds for Proper Purpose Business in Deductible Expenses)
제71조(기부장려금)
Article 71 (Donation Incentives)
제72조(공익사업용토지 등에 대한 양도소득세의 감면)
Article 72 (Reduction or Exemption of Capital Gains Tax for Land for Public Works Projects)
제73조(대토보상에 대한 양도소득세 과세특례)
Article 73 (Special Taxation for Capital Gains Tax on Compensation by Substitute Land)
제74조(개발제한구역 지정에 따른 매수대상 토지 등에 대한 양도소득세의 감면)
Article 74 (Reduction or Exemption of Capital Gains Tax for Land subject to Purchase following Designation of Development Restriction Zones)
제75조 삭제 <2001. 12. 31.>
Article 75 Deleted.
제76조 삭제 <2001. 12. 31.>
Article 76 Deleted.
제77조 삭제 <2001. 12. 31.>
Article 77 Deleted.
제78조(박물관 등의 이전에 대한 양도소득세의 과세특례)
Article 78 (Special Taxation for Capital Gains Tax for Relocating Museums)
제79조 삭제 <2007. 2. 28.>
Article 79 Deleted.
제79조의2 삭제 <2007. 2. 28.>
Article 79-2 Deleted.
제79조의3(행정중심복합도시ㆍ혁신도시 개발예정지구 내 공장의 지방이전에 대한 과세특례)
Article 79-3 (Special Taxation for Relocating Factories in Areas subject to Development Plans of Administrative City and Innovation Cities to Rural Areas)
제79조의4(기업도시개발사업구역등 안에 소재하는 토지의 현물출자에 대한 법인세 과세특례)
Article 79-4 (Special Taxation for Corporate Tax on Investment in Kind with Land Located in Enterprise City Development Project District)
제79조의5(경제자유구역 개발사업을 위한 토지 현물출자에 대한 법인세 과세특례)
Article 79-5 (Special Taxation for Corporate Tax on Investment in Kind with Land for Free Economic Zone Development Projects)
제79조의6(어린이집용 토지 등의 양도차익에 대한 과세특례)
Article 79-6 (Special Taxation for Capital Gains from Transferring Land for Child-Care Centers)
제79조의7(사회적기업에 대한 법인세 등의 감면)
Article 79-7 (Reduction or Exemption of Corporate Tax for Social Enterprises)
제79조의8(공익사업을 위한 수용등에 따른 공장이전에 대한 과세특례)
Article 79-8 (Special Taxation for Relocating Factories due to Expropriation for Public Works Projects)
제79조의9(중소기업의 공장이전에 대한 과세특례)
Article 79-9 (Special Taxation for Relocation of Factory of Small or Medium Enterprises)
제79조의10(공익사업을 위한 수용 등에 따른 물류시설 이전에 대한 과세특례)
Article 79-10 (Special Taxation for Relocating Logistics Facilities due to Expropriation for Public Works Projects)
제79조의11(국가에 양도하는 산지에 대한 양도소득세의 감면신청)
Article 79-11 (Application for Reduction of Capital Gains Tax for Mountainous Areas Transferred to State)
제9절 저축지원을 위한 조세특례
Section 9 Special Taxation for Support of Savings
제80조 삭제 <2013. 2. 15.>
Article 80 Deleted.
제80조의2 삭제 <2013. 2. 15.>
Article 80-2 Deleted.
제80조의3(소기업ㆍ소상공인 공제부금에 대한 소득공제 등)
Article 80-3 (Income Deductions for Mutual Aid Funds for Small Enterprises and Micro Enterprises)
제81조(장기주택마련저축의 범위 등)
Article 81 (Scope of Long-Term Savings Account for Housing Purchase)
제81조의2(농어가목돈마련저축 해지시 비과세 사유)
Article 81-2 (Reason for Non-Taxation When Cancelling Lump-Sum Savings of Farming and Fishing Households)
제81조의3(임대주택 투자비율 등)
Article 81-3 (Investment Rate in Rental Housing)
제81조의4(공모부동산집합투자기구의 집합투자재산 운용방법 등)
Article 81-4 (Management of Collective Investment Property of Publicly Offered Real Estate Funds)
제82조 삭제 <2010. 2. 18.>
Article 82 Deleted.
제82조의2(비과세종합저축의 요건 등)
Article 82-2 (Requirements for Tax-Free Comprehensive Savings)
제82조의3 삭제 <2005. 2. 19.>
Article 82-3 Deleted.
제82조의4(우리사주조합원 등에 대한 과세특례)
Article 82-4 (Special Taxation for Members of Employee Stock Ownership Associations)
제82조의5(조합등출자금의 비과세 요건 등)
Article 82-5 (Requirements, etc. for Non-Taxation on Capital Investments in Cooperatives)
제82조의6 삭제 <2010. 2. 18.>
Article 82-6 Deleted.
제83조(세금우대종합저축에 대한 원천징수의 특례)
Article 83 (Special Cases for Withholding on Tax-Favored Comprehensive Savings)
제83조의2(세금우대저축자료집중기관)
Article 83-2 (Agency Collecting Data on Tax-Favored Savings)
제83조의3(조합등예탁금의 요건 등)
Article 83-3 (Requirements for Deposits in Cooperatives)
제84조(집합투자기구에 대한 과세특례)
Article 84 (Special Taxation for Collective Investment Schemes)
제85조 삭제 <2000. 1. 10.>
Article 85 Deleted.
제86조 삭제 <2000. 1. 10.>
Article 86 Deleted.
제87조 삭제 <2000. 1. 10.>
Article 87 Deleted.
제88조 삭제 <2000. 1. 10.>
Article 88 Deleted.
제89조 삭제 <2000. 1. 10.>
Article 89 Deleted.
제90조 삭제 <2000. 1. 10.>
Article 90 Deleted.
제91조 삭제 <2000. 1. 10.>
Article 91 Deleted.
제92조 삭제 <2010. 12. 30.>
Article 92 Deleted.
제92조의2 삭제 <2010. 2. 18.>
Article 92-2 Deleted.
제92조의3 삭제 <2008. 2. 22.>
Article 92-3 Deleted.
제92조의4 삭제 <2010. 2. 18.>
Article 92-4 Deleted.
제92조의5 삭제 <2008. 2. 22.>
Article 92-5 Deleted.
제92조의6 삭제 <2015. 2. 3.>
Article 92-6 Deleted.
제92조의7 삭제 <2010. 12. 30.>
Article 92-7 Deleted.
제92조의8 삭제 <2015. 2. 3.>
제92조의9 삭제 <2015. 2. 3.>
제92조의10 삭제 <2015. 2. 3.>
제92조의11(재외동포전용 투자신탁 등에 대한 과세특례)
Article 92-11 (Special Taxation on Investment Trusts for Exclusive Use of Overseas Koreans)
제92조의12 삭제 <2014. 2. 21.>
Article 92-12 Deleted.
제92조의13(재형저축에 대한 비과세)
Article 92-13 (Non-Taxation on Asset-Building Savings)
제93조(고위험고수익채권투자신탁에 대한 과세특례)
Article 93 (Special Taxation for High-Yield, High-Risk Bond Investment Trusts)
제93조의2(장기집합투자증권저축에 대한 소득공제)
Article 93-2 (Income Deductions for Long-Term Collective Investment Securities Savings)
제93조의3(해외주식투자전용집합투자기구에 대한 과세특례)
Article 93-3 (Special Taxation for Collective Investment Schemes Only for Investment in Foreign Stocks)
제93조의4(개인종합자산관리계좌에 대한 과세특례)
Article 93-4 (Special Taxation for Individual Savings Accounts)
제93조의5(장병내일준비적금에 대한 비과세)
Article 93-5 (Non-Taxation on Installment Savings for Future-Preparation of Military Personnel)
제93조의6(청년형 장기집합투자증권저축에 대한 소득공제)
Article 93-6 (Income Deductions for Long-Term Collective Investment Securities Savings for Youth)
제93조의7(청년희망적금에 대한 비과세)
Article 93-7 (Non-Taxation on Youth Hope Installment Savings)
제93조의8(청년도약계좌에 대한 비과세)
Article 93-8 (Non-Taxation on Youth Take-Off Accounts)
제93조의9(개인투자용국채에 대한 과세특례)
Article 93-9 (Special Taxation on State Bonds for Individual Investment)
제93조의10(과세특례 대상 저축 등의 소득기준 적용에 대한 특례)
Article 93-10 (Special Cases concerning Application of Income Standards to Savings Subject to Special Taxation)
제10절 국민생활의 안정을 위한 조세특례
Section 10 Special Taxation for Stabilization of National Living
제94조 삭제 <2019. 2. 12.>
Article 94 Deleted.
제95조(월세 세액공제)
Article 95 (Tax Credits for Monthly Rents)
제96조(소형주택 임대사업자에 대한 세액감면)
Article 96 (Tax Reduction or Exemption for Small-Housing Rental Business Operators)
제96조의2(상가건물 장기 임대사업자에 대한 세액감면)
Article 96-2 (Tax Reductions or Exemptions for Long-Term Commercial Building Rental Business Operators)
제96조의3(상가임대료를 인하한 임대사업자에 대한 세액공제)
Article 96-3 (Tax Credits for Rental Business Operators Reducing Rent for Commercial Buildings)
제97조(장기임대주택에 대한 양도소득세의 감면)
Article 97 (Reduction or Exemption of Capital Gains Tax for Long-Term Rental Housing Units)
제97조의2(신축임대주택에 대한 양도소득세의 감면특례)
Article 97-2 (Special Cases for Capital Gains Tax Reduction or Exemption for Newly-Built Rental Houses)
제97조의3(장기일반민간임대주택등에 대한 양도소득세의 과세특례)
Article 97-3 (Special Taxation for Capital Gains Tax on Long-Term General Private Rental Housing)
제97조의4(장기임대주택에 대한 양도소득세의 과세특례)
Article 97-4 (Special Taxation for Capital Gains Tax on Long-Term Rental Housing Units)
제97조의5(장기일반민간임대주택등에 대한 양도소득세 세액감면)
Article 97-5 (Reduction or Exemption of Capital Gains Tax for Long-Term General Rental Housing Units)
제97조의6(임대주택 부동산투자회사의 현물출자자에 대한 과세특례 등)
Article 97-6 (Special Taxation, etc. on In-Kind Investors in Real Estate Investment Companies for Rental Housing)
제97조의7(임대사업자에게 양도하는 토지에 대한 과세특례)
Article 97-7 (Special Taxation on Land Transferred to Rental Business Operators)
제97조의8(공모부동산투자회사의 현물출자자에 대한 과세특례)
Article 97-8 (Special Taxation on In-Kind Investors in Publicly-Offering Real Estate Investment Companies)
제97조의9(공공매입임대주택 건설을 목적으로 양도한 토지에 대한 과세특례)
Article 97-9 (Special Taxation on Land Transferred for Purpose of Construction of Purchased Public Rental Housing)
제98조(미분양주택에 대한 과세특례)
Article 98 (Special Taxation for Unsold Housing Units)
제98조의2(지방 미분양주택 취득에 대한 양도소득세 과세특례)
Article 98-2 (Special Taxation on Capital Gains Tax for Acquisition of Unsold Local Housing Units)
제98조의3(미분양주택 취득자에 대한 양도소득세 과세특례)
Article 98-3 (Special Taxation for Capital Gains Tax on Purchasers of Unsold Housing Units)
제98조의4(수도권 밖의 지역에 있는 미분양주택의 취득자에 대한 양도소득세의 과세특례)
Article 98-4 (Special Taxation for Capital Gains Tax on Purchasers of Unsold Housing Units Located outside Seoul Metropolitan Area)
제98조의5(준공후미분양주택의 취득자에 대한 양도소득세의 과세특례)
Article 98-5 (Special Taxation for Capital Gains Tax on Purchasers of Completed but Unsold Housing Units)
제98조의6(미분양주택의 취득자에 대한 양도소득세의 과세특례)
Article 98-6 (Special Taxation for Capital Gains Tax on Purchasers of Unsold Housing Units)
제98조의7(준공후미분양주택의 취득자에 대한 양도소득세의 과세특례)
Article 98-7 (Special Taxation for Capital Gains Tax on Purchasers of Completed But Unsold Housing Units)
제99조(신축주택의 취득자에 대한 양도소득세의 감면)
Article 99 (Reduction or Exemption of Capital Gains Tax for Purchasers of Newly-Built Houses)
제99조의2(신축주택 등 취득자에 대한 양도소득세의 과세특례)
Article 99-2 (Special Taxation for Capital Gains Tax on Purchasers of Newly-Built Houses, etc.)
제99조의3(신축주택의 취득자에 대한 양도소득세의 과세특례)
Article 99-3 (Special Taxation for Capital Gains Tax on Purchasers of Newly-Built Houses)
제99조의4(농어촌주택등 취득자에 대한 양도소득세 과세특례)
Article 99-4 (Special Taxation for Capital Gains Tax on Purchasers of Houses in Agricultural or Fishing Villages)
제99조의5(영세개인사업자의 체납액 납부의무 소멸특례)
Article 99-5 (Special Cases concerning Extinction of Small Private Enterprises’ Liability to Pay Amounts of Delinquency)
제99조의6(재기중소기업인의 체납액 등에 대한 과세특례 등)
Article 99-6 (Special Taxation for Delinquent Taxes of Resurgent Small or Medium Entrepreneurs)
제99조의7(목돈 안드는 전세에 대한 과세특례)
Article 99-7 (Special Taxation for Lease on Deposit Basis without Large Sum of Key Money)
제99조의8(위기지역 창업기업에 대한 법인세 등의 감면)
Article 99-8 (Reduction or Exemption of Corporate Tax for Start-Up Enterprises Incorporated in Crisis Areas)
제99조의9(영세개인사업자의 체납액 징수특례)
Article 99-9 (Special Taxation concerning Collection of Delinquent Taxes from Small Private Enterprises)
제99조의10(감염병 피해에 따른 특별재난지역의 중소기업에 대한 법인세 등의 감면)
Article 99-10 (Reduction or Exemption of Corporate Tax for Small and Medium Enterprises in Special Disaster Areas Affected by Infectious Disease)
제99조의11(선결제 금액에 대한 세액공제)
Article 99-11 (Tax Credits for Prepayment)
제99조의12(감염병 예방 조치에 따른 소상공인 손실보상금에 대한 과세특례)
Article 99-12 (Special Taxation on Compensation for Losses of Small Business Owners Due to Measures to Prevent Infectious Diseases)
제100조(주택보조금의 범위 등)
Article 100 (Scope of Housing Subsidies)
제10절의2 근로장려를 위한 조세특례
Section 10-2 Special Taxation for Heightening Willingness to Work
제100조의2(부양자녀의 범위 및 근로장려금의 신청대상)
Article 100-2 (Scope of Dependent Children and Persons Eligible for Applying for Labor Encouragement Subsidies)
제100조의3(연간 총소득의 범위)
Article 100-3 (Scope of Annual Gross Income)
제100조의4(1세대의 범위 및 재산의 판정기준)
Article 100-4 (Scope of One Household and Guidelines for Determining Property)
제100조의5(부양자녀의 판단)
Article 100-5 (Determination on Dependent Children)
제100조의6(근로장려금 산정 등)
Article 100-6 (Calculation of Labor Encouragement Subsidies)
제100조의7(신청서류 등)
Article 100-7 (Documents Required for Filing Applications)
제100조의8(근로장려금의 결정)
Article 100-8 (Determination of Labor Encouragement Subsidies)
제100조의9(근로장려금의 환급 등)
Article 100-9 (Refund of Labor Encouragement Subsidies)
제100조의10(근로장려금 환급의 제한)
Article 100-10 (Restriction on Refund of Labor Encouragement Subsidy)
제100조의11(가산세)
Article 100-11 (Penalty Tax)
제100조의12(확인ㆍ조사)
Article 100-12 (Confirmation and Investigation)
제100조의13(금융거래내용의 요구방식)
Article 100-13 (Manners in which Details of Financial Transactions are Requested)
제100조의14(자료요청 대상기관의 범위와 자료의 종류)
Article 100-14 (Scope of Institutions Requested for Data and Kinds of Data)
제10절의3 동업기업에 대한 조세특례
Section 10-3 Special Taxation for Partnership Firms
제100조의15(동업기업과세특례의 적용 범위)
Article 100-15 (Scope of Application of Special Taxation for Partnership Firms)
제100조의16(동업기업과세특례의 적용 및 포기신청)
Article 100-16 (Application for Eligibility for or Waiver of Special Taxation for Partnership Firms)
제100조의17(손익배분비율)
Article 100-17 (Rate of Allocation of Profits and Losses)
제100조의18(동업기업 소득금액 및 결손금의 계산 및 배분)
Article 100-18 (Calculation and Allocation of Income and Deficits of Partnership Firms)
제100조의19(동업기업 세액의 계산 및 배분)
Article 100-19 (Calculation and Allocation of Tax Amount of Partnership Firms)
제100조의20(동업기업과 동업자 간의 거래)
Article 100-20 (Transactions between Partnership Firm and Its Partners)
제100조의21(지분가액의 조정)
Article 100-21 (Adjustment of Value of Equity Share)
제100조의22(동업기업 지분의 양도소득 계산)
Article 100-22 (Calculation of Capital Gains of Equity of Partnership Firms)
제100조의23(손실이 인정되는 자산의 분배 사유)
Article 100-23 (Reason for Allocating Asset Presumed Loss)
제100조의24(동업기업의 소득의 계산 및 배분명세 신고)
Article 100-24 (Reporting on Details of Calculation and Allocation of Income of Partnership Firms)
제100조의25 삭제 <2009. 2. 4.>
Article 100-25 Deleted.
제100조의26(가산세)
Article 100-26 (Penalty Tax)
제100조의27(준용규정)
Article 100-27 (Provisions Applicable Mutatis Mutandis)
제10절의4 자녀 장려를 위한 조세특례
Section 10-4 Special Taxation for Encouragement of Children
제100조의28(자녀장려금의 신청대상)
Article 100-28 (Persons Eligible to Apply for Child Care Subsidies)
제100조의29(자녀장려금의 산정 등)
Article 100-29 (Calculation of Child Care Subsidies)
제100조의30(자녀장려금의 신청서류 등)
Article 100-30 (Applications for Child Care Subsidies and Accompanying Documents)
제100조의31(자녀장려금 관련 사항의 준용 등)
Article 100-31 (Application Mutatis Mutandis to Matters Related to Child Care Subsidies)
제10절의5 투자ㆍ상생협력 촉진을 위한 조세특례
Section 10-5 Special Taxation for Facilitation of Mutually Beneficial Cooperation
제100조의32(투자ㆍ상생협력 촉진을 위한 과세특례)
Article 100-32 (Special Taxation for Facilitation of Investment and Mutually-Beneficial Cooperation)
제100조의33 삭제 <2010. 12. 30.>
Article 100-33 Deleted.
제100조의34 삭제 <2010. 12. 30.>
Article 100-34 Deleted.
제100조의35 삭제 <2010. 12. 30.>
Article 100-35 Deleted.
제11절 기타 직접국세 특례
Section 11 Special Taxation for Other Direct National Taxes
제101조 삭제 <2001. 12. 31.>
Article 101 Deleted.
제102조(산림개발소득에 대한 세액감면신청)
Article 102 (Application for Reduction of or Exemption from Tax on Income from Forest Development)
제103조 삭제 <2008. 2. 22.>
Article 103 Deleted.
제104조(자본확충목적회사에 대한 과세특례)
Article 104 (Special Taxation for Special Purpose Companies for Recapitalization)
제104조의2(간이지급명세서에 대한 세액공제)
Article 104-2 (Tax Credits for Simplified Statement of Payment)
제104조의3 삭제 <2012. 2. 2.>
Article104-3 Deleted.
제104조의4(정비사업조합의 수익사업의 범위)
Article 104-4 (Scope of Profit-Making Businesses of Rearrangement Project Associations)
제104조의5(전자신고 등에 대한 세액공제)
Article 104-5 (Tax Credits for Electronic Returns)
제104조의6(여수세계박람회 참가준비금의 손금산입)
Article 104-6 (Inclusion of Reserve Funds for Participation in EXPO 2012 Yeosu in Deductible Expenses)
제104조의7(해운기업에 대한 법인세 과세표준 계산특례)
Article 104-7 (Special Cases concerning Calculating Corporate Tax Base for Shipping Enterprises)
제104조의8 삭제 <2009. 2. 4.>
Article104-8 Deleted.
제104조의9 삭제 <2022. 2. 15.>
Article 104-9 Deleted.
제104조의10(신용회복목적회사에 대한 과세특례)
Article 104-10 (Special Taxation for Credit Rehabilitation Services Companies)
제104조의11(종합부동산세 과세특례대상 향교 및 종교단체의 범위)
Article 104-11 (Scope of Confucian Schools and Religious Organizations Eligible for Special Taxation of Gross Real Estate Tax)
제104조의12(향교 및 종교단체에 대한 종합부동산세 과세특례 세액 계산방법)
Article 104-12 (Method of Calculating Tax Amount of Special Provisions on Taxation of Gross Real Estate Tax on Confucian Schools and Religious Organizations)
제104조의13(향교 및 종교단체에 대한 종합부동산세 과세특례 신고)
Article 104-13 (Report on Special Cases of Taxation of Gross Real Estate Tax for Confucian Schools and Religious Organizations)
제104조의14(제3자물류비용에 대한 세액공제신청 등)
Article 104-14 (Application for Tax Credit for Third Party Logistics Expenses)
제104조의15(해외자원개발투자에 대한 과세특례)
Article 104-15 (Special Taxation for Investment in Development of Overseas Resources)
제104조의16(대학재정건전화를 위한 과세특례)
Article 104-16 (Special Taxation for Financial Soundness of Universities and Colleges)
제104조의17 삭제 <2021. 2. 17.>
Article 104-17 Deleted.
제104조의18(주택건설사업자가 취득한 토지에 대한 과세특례)
Article 104-18 (Special Provisions concerning Taxation for Land Acquired by Housing Construction Business Operator)
제104조의19(대한주택공사 및 한국토지공사의 합병에 대한 법인세 과세특례)
Article 104-19 (Special Taxation for Corporate Tax on Consolidation of Korea National Housing Corporation and Korea Land Corporation)
제104조의20(기업의 운동경기부 설치ㆍ운영에 대한 과세특례)
Article 104-20 (Special Taxation for Establishment and Operation of Corporate Sport Teams)
제104조의21(해외진출기업의 국내복귀에 대한 세액감면)
Article 104-21 (Tax Reductions or Exemptions for Overseas Korean Enterprises on their Return to Korea)
제104조의22(석유제품 전자상거래에 대한 세액공제)
Article 104-22 (Tax Credits for Electronic Commerce of Petroleum Products)
제104조의23(정비사업조합 설립인가등의 취소에 따른 채권의 손금산입)
Article 104-23 (Inclusion of Claims in Deductible Expenses Following Revocation of Authorization for Establishment of Improvement Project Associations)
제104조의24 삭제 <2018. 2. 13.>
Article 104-24 Deleted.
제104조의25(2018 평창 동계올림픽대회 및 동계패럴림픽대회에 대한 과세특례)
Article 104-25 (Special Taxation for 2018 PyeongChang Olympic and Paralympic Winter Games)
제104조의26(2019광주세계수영선수권대회에 대한 과세특례)
Article 104-26 (Special Taxation on 2019 Gwangju FINA World Aquatics Championships)
제104조의27(우수 선화주기업 인증을 받은 화주 기업에 대한 세액공제)
Article 104-27 (Tax Credits on Shipping Companies and Shippers Certified as Excellent Shipping Companies)
제104조의28(프로젝트금융투자회사에 대한 소득공제)
Article 104-28 (Income Deductions for Project Financing Investment Companies)
제104조의29(용역제공자에 관한 과세자료 제출에 대한 세액공제)
Article 104-29 (Tax Credits for Submission of Tax Data concerning Service Providers)
제104조의30(해외건설자회사에 지급한 대여금등에 대한 손금산입 특례)
Article 104-30 (Special Cases concerning Inclusion of Loans paid to Overseas Construction Subsidiaries in Deductible Expenses)
제3장 간접국세
CHAPTER III INDIRECT NATIONAL TAXES
제105조(부가가치세 영세율의 적용)
Article 105 (Application of Zero Rate of Value-Added Tax)
제106조(부가가치세 면제 등)
Article 106 (Exemption from Value-Added Tax)
제106조의2 삭제 <2001. 12. 31.>
Article 106-2 Deleted.
제106조의3(금지금거래에 대한 부가가치세 과세특례)
Article 106-3 (Special Taxation for Value-Added Tax on Gold Bullion Trade)
제106조의4(금지금거래에 대한 승인ㆍ변경 및 철회 등)
Article 106-4 (Approval, Alteration, and Withdrawal for Gold Bullion Trade)
제106조의5(금지금거래에 대한 세금계산서 교부 및 신고방법 등)
Article 106-5 (Issuance of Tax Invoices for Gold Bullion Trade, and Methods of Filing Returns)
제106조의6(납세담보대상사업자)
Article 106-6 (Business Operators Subject to Offering Security for Tax Payment)
제106조의7(납세담보 금액 및 납세담보 기간)
Article 106-7 (Amount of Security for Tax Payment and Period of Security for Tax Payment)
제106조의8(납세담보제공시기 및 절차 등)
Article 106-8 (Time and Procedures, etc. for Offering Security for Tax Payment)
제106조의9(금관련 제품에 대한 부가가치세 매입자납부 특례)
Article 106-9 (Special Taxation for Payment of Value-Added Tax by Purchasers of Gold-Related Products)
제106조의10 삭제 <2014. 2. 21.>
Article 106-10 Deleted.
제106조의11(금지금 등의 거래내역 제출)
Article 106-11 (Submission of Statements of Transactions of Gold Bullion)
제106조의12(일반택시 운송사업자의 부가가치세 납부세액 경감)
Article 106-12 (Value-Added Tax Relief for General Taxi Transportation Business Operators)
제106조의13(스크랩등에 대한 부가가치세 매입자 납부특례)
Article 106-13 (Special Taxation for Payment of Value-Added Tax by Purchasers of Scrap)
제106조의14(신용카드 등 결제금액에 대한 부가가치세 대리납부 등)
Article 106-14 (Proxy Payment of Value-Added Tax on Amounts of Settlement by Credit Cards)
제107조(외국사업자에 대한 부가가치세의 환급)
Article 107 (Refund of Value-Added Tax to Foreign Business Operators)
제108조(외교관등에 대한 부가가치세의 환급)
Article 108 (Refund of Value-Added Tax to Diplomats)
제109조(외국사업자 등에 대한 간접세 특례의 상호주의 적용)
Article 109 (Application of Reciprocity to Foreign Business Operators for Special Taxation of Indirect Taxes)
제109조의2(외국인관광객 등에 대한 부가가치세의 특례)
Article 109-2 (Special Cases concerning Value-Added Tax for Foreign Tourists)
제109조의3(외국인관광객 미용성형 의료용역에 대한 부가가치세 환급 특례)
Article 109-3 (Special Cases concerning Refunds of Value-Added Tax to Foreign Tourists Provided with Medical Services for Cosmetic Surgeries)
제110조(재활용폐자원등에 대한 부가가치세매입세액공제 특례)
Article 110 (Special Cases concerning Deduction of Input Tax Amount for Value-Added Tax on Recycled Waste Resources)
제110조의2(스크랩등사업자의 스크랩등에 대한 부가가치세 매입세액 공제특례)
Article 110-2 (Special Cases Concerning Deduction of Input Tax Amount for Value-Added Tax on Scrap, etc. of Business Operators of Scrap, etc.)
제110조의3(소규모 개인사업자에 대한 부가가치세 감면)
Article 110-3 (Reduction or Exemption of Value-Added Tax for Small-Scale Sole Proprietorship)
제110조의4(간이과세자에 대한 부가가치세 납부의무 면제세액 계산방법)
Article 110-4 (Calculation of Tax Amount by which Persons Eligible for Simplified Taxation are Exempted from Tax Liability for Value Added Tax)
제111조(노후자동차 교체에 대한 개별소비세 등 감면)
Article 111 (Reduction or Exemption of Individual Consumption Tax for Replacing Decrepit Motor Vehicles)
제111조의2(여수세계박람회 참가자의 범위 등)
Article 111-2 (Scope, etc. of Participants in EXPO 2012 Yeosu Korea)
제112조(외국인에 대한 개별소비세의 면제)
Article 112 (Exemption from Individual Consumption Tax for Foreigners)
제112조의2(자동차 연료에 대한 교통ㆍ에너지ㆍ환경세 및 개별소비세의 환급)
Article 112-2 (Refund of Traffic, Energy and Environment Tax and Individual Consumption Tax on Fuel for Motor Vehicles)
제112조의3(택시연료에 대한 개별소비세 등의 감면)
Article 112-3 (Reduction or Exemption of Individual Consumption Tax on Taxi Fuel)
제112조의4(외교관용 등 자동차 연료에 대한 개별소비세액 등의 환급 특례)
Article 112-4 (Special Cases concerning Refund of Individual Consumption Tax on Fuel of Motor Vehicles for Diplomats)
제112조의5(외교관 면세 차량 양도 등에 관한 개별소비세 징수 면제 사유)
Article 112-5 (Grounds for Exemption from Collection of Individual Consumption Tax on Transfer, etc. of Diplomats' Tax-Exempt Vehicles)
제112조의6(면세유등의 관리를 위한 자료제출 기관 및 자료의 종류 등)
Article 112-6 (Institutions Submitting Data for Management of Tax-Free Petroleum and Kinds of Data)
제112조의7(연안화물선용 경유에 대한 교통ㆍ에너지ㆍ환경세 감면)
Article 112-7 (Reduction or Exemption of Traffic, Energy and Environment Tax on Diesel for Coastal Cargo Ships)
제113조(군인 등에게 판매하는 물품에 대한 주세의 면제)
Article 113 (Exemption from Liquor Tax on Goods Sold to Military Personnel)
제113조의2(주세의 면제)
Article 113-2 (Exemption from Liquor Tax)
제114조(인지세의 면제)
Article 114 (Exemption from stamp duty)
제115조(증권거래세의 면제)
Article 115 (Exemption from Securities Trading Tax)
제115조의2 삭제 <2021. 2. 17.>
Article 115-2 Deleted.
제115조의3(국내복귀기업에 대한 관세감면 기준 등)
Article 115-3 (Standards for Reduction or Exemption of Customs Duties for Overseas Korean Enterprises on their Return to Korea)
제4장 삭제
CHAPTER IV Deleted.
제116조 삭제 <2015. 2. 3.>
Article 116 Deleted.
제5장 외국인투자등에 대한 조세특례
CHAPTER V SPECIAL TAXATION FOR FOREIGNERS' INVESTMENT
제116조의2(조세감면의 기준등)
Article 116-2 (Standards for Tax Reduction or Exemption)
제116조의3(법인세등의 감면결정)
Article 116-3 (Decision on Reduction or Exemption of Corporate Tax)
제116조의4(사업개시의 신고등)
Article 116-4 (Reporting on Commencement of Business)
제116조의5(관세등의 면제)
Article 116-5 (Exemption from Customs Duties)
제116조의6(증자의 조세감면)
Article 116-6 (Tax Reduction or Exemption for Capital Increase)
제116조의7(법인세등의 추징)
Article 116-7 (Additional Collection of Corporate Tax)
제116조의8(관세등의 추징)
Article 116-8 (Additional Collection of Customs Duties)
제116조의9(취득세등의 추징)
Article 116-9 (Additional Collection of Acquisition Tax)
제116조의10(조세추징의 면제)
Article 116-10 (Exemption from Additional Tax Collection)
제116조의11(조세추징사유의 통보등)
Article 116-11 (Notification of Causes for Additional Collection of Taxes)
제116조의12 삭제 <2010. 2. 18.>
Article 116-12 Deleted.
제116조의13(권한의 위탁)
Article 116-13 (Entrustment of Authority)
제5장의2 제주국제자유도시 육성을 위한 조세특례
CHAPTER V-2 SPECIAL TAXATION TO PROMOTE JEJU FREE INTERNATIONAL CITY
제116조의14(제주첨단과학기술단지 입주기업에 대한 법인세 등의 감면)
Article 116-14 (Reduction or Exemption of Corporate Tax for Enterprises that Occupy Jeju Science Park)
제116조의15(제주투자진흥지구 또는 제주자유무역지역 입주기업에 대한 법인세 등의 감면)
Article 116-15 (Reduction or Exemption of Corporate Tax for Enterprises that Occupy Jeju Investment Promotion Zone or Jeju Free Trade Zone)
제116조의16(제주첨단과학기술단지 등 입주기업 수입물품에 대한 관세의 면제)
Article 116-16 (Exemption from Customs Duties on Imported Goods of Companies Located in Jeju High-tech Science and Technology Complex)
제116조의17(제주투자진흥지구 또는 제주자유무역지역 입주기업에 대한 감면세액의 추징)
Article 116-17 (Additional Collection of Reduced or Exempted Tax Amount from Companies Located in Jeju Investment Promotion Zone or Jeju Free Trade Zone)
제116조의18(조세추징사유의 통보 등)
Article 116-18 (Notification, etc. of Causes for Additional Collection of Taxes)
제116조의19(입국경로에 설치된 보세판매장 등의 물품에 대한 간접세의 특례)
제116조의20 삭제 <2016. 2. 5.>
Article 116-20 Deleted.
제5장의3 기업도시 개발과 지역개발사업구역 등 지원을 위한 조세특례
CHAPTER V-3 SPECIAL TAXATION TO DEVELOP ENTERPRISE CITIES AND TO SUPPORT REGIONAL DEVELOPMENT PROJECT ZONES
제116조의21(기업도시개발구역 등의 창업기업 등에 대한 법인세 등의 감면)
Article 116-21 (Reduction or Exemption of Corporate Tax for Start-Up Enterprises in Enterprise City Development Zones)
제116조의22(기업도시내 골프장에 대한 과세특례에 관한 사후관리)
Article 116-22 (Post Management of Special Taxation for Golf Courses in Enterprise Cities)
제116조의23(감면세액의 추징)
Article 116-23 (Additional Collection of Reduced or Exempted Tax Amount)
제116조의24(조세추징 사유의 통보 등)
Article 116-24 (Notification, etc. of Causes for Additional Collection of Taxes)
제5장의4 아시아문화중심도시 지원을 위한 조세특례
CHAPTER V-4 SPECIAL TAXATION TO SUPPORT ASIAN CULTURAL HUB CITY
제116조의25(아시아문화중심도시 투자진흥지구 안 입주기업 등에 대한 법인세 등의 감면)
Article 116-25 (Reduction or Exemption of Corporate Tax for Enterprises that Occupy Investment Promotion Zone in Asian Cultural Hub City)
제5장의5 금융중심지의 조성과 발전을 위한 조세특례
CHAPTER V-5 SPECIAL TAXATION TO CREATE AND DEVELOP FINANCIAL HUBS
제116조의26(금융중심지 창업기업 등에 대한 법인세 등의 감면)
Article 116-26 (Reduction or Exemption of Corporate Tax for Enterprises Incorporated in Financial Hubs)
제5장의6 첨단의료복합단지 및 국가식품클러스터 지원을 위한 조세특례
CHAPTER V-6 SPECIAL TAXATION TO SUPPORT HIGH-TECH MEDICAL COMPLEXES AND NATIONAL FOOD CLUSTERS
제116조의27(첨단의료복합단지 및 국가식품클러스터 입주기업에 대한 법인세 등의 감면)
Article 116-27 (Reduction or Exemption of Corporate Tax for Enterprises that Occupy High-Tech Medical Complexes and National Food Clusters)
제5장의7 농업협동조합중앙회 구조개편을 위한 조세특례
CHAPTER V-7 SPECIAL TAXATION FOR RESTRUCTURING NATIONAL AGRICULTURAL COOPERATIVE FEDERATION
제116조의28(농업협동조합중앙회의 분할 등에 대한 과세특례)
Article 116-28 (Special Taxation for Split of National Agricultural Cooperative Federation)
제5장의8 수산업협동조합중앙회 구조개편을 위한 조세특례
CHAPTER V-8 SPECIAL TAXATION FOR RESTRUCTURING OF NATIONAL FEDERATION OF FISHERIES COOPERATIVES
제116조의29(수산업협동조합중앙회의 분할 등에 대한 과세특례)
Article 116-29 (Special Taxation for Division of National Federation of Fisheries Cooperatives)
제5장의9 사업재편계획을 위한 조세특례
CHAPTER V-9 SPECIAL TAXATION FOR BUSINESS RESTRUCTURING PLANS
제116조의30(내국법인의 금융채무 상환 및 투자를 위한 자산매각에 대한 과세특례)
Article 116-30 (Special Taxation for Assets Sold by Domestic Corporations for Repayment of Financial Debts and Investment)
제116조의31(채무의 인수ㆍ변제에 대한 과세특례)
Article 116-31 (Special Taxation for Assumption and Payment of Debts)
제116조의32(주주등의 자산양도에 관한 법인세 등 과세특례)
Article 116-32 (Special Taxation for Corporate Tax following Transfer of Assets of Stockholders)
제116조의33(사업재편계획에 따른 기업의 채무면제익에 대한 과세특례)
Article 116-33 (Special Taxation for Gains from Debt Relief of Corporations Implementing Business Restructuring Plans)
제116조의34(기업 간 주식등의 교환에 대한 과세특례)
Article 116-34 (Special Taxation for Exchange of Stocks between Enterprises)
제116조의35(합병에 따른 중복자산의 양도에 대한 과세특례)
Article 116-35 (Special Taxation for Transfer of Redundant Assets following Merger)
제116조의36(기회발전특구의 창업기업 등에 대한 법인세 등의 감면)
Article 116-36 (Reduction or Exemption of Corporate Tax for Enterprises Incorporated in Opportunity Development Special Zone)
제116조의37(기회발전특구로 이전하는 기업에 대한 과세특례)
Article 116-37 (Special Taxation on Enterprises Relocating to Special Opportunity Development Zone)
제116조의38(기회발전특구집합투자기구 투자자에 대한 과세특례)
Article 116-38 (Special Taxation on Investors in Special Opportunity Development Zone)
제5장의10 기회발전특구 지원을 위한 조세특례
제6장 기타 조세특례
CHAPTER VI OTHER SPECIAL TAXATION
제1절 과세표준 양성화를 위한 조세특례
Section 1 Special Taxation for Legalization of Tax Base
제117조 삭제 <2010. 12. 30.>
Article 117 Deleted.
제117조의2 삭제 <2008. 2. 22.>
Article 117-2 Deleted.
제117조의3(성실사업자에 대한 의료비등 공제)
Article 117-3 (Deduction of Medical Expenses for Compliant Business Operators)
제117조의4(구리 스크랩등사업자의 수입금액의 증가 등에 대한 세액공제)
Article 117-4 (Tax Credits for Increased Revenue of Business Operators of Copper Scrap)
제118조 삭제 <2002. 12. 30.>
Article 118 Deleted.
제119조 삭제 <2000. 12. 29.>
Article 119 Deleted.
제120조 삭제 <2002. 12. 30.>
Article 120 Deleted.
제121조 삭제 <2000. 12. 29.>
Article 121 Deleted.
제121조의2(신용카드등 사용금액에 대한 소득공제)
Article 121-2 (Income Deduction for Amount Spent on Credit Cards)
제121조의3(현금영수증사업자 및 현금영수증가맹점에 대한 과세특례)
Article 121-3 (Special Taxation for Cash Receipt Service Operators and Cash Receipt Merchants)
제121조의4 삭제 <2017. 2. 7.>
Article121-4 Deleted.
제121조의5(현금거래의 확인 등)
Article 121-5 (Confirmation of Cash Transactions)
제121조의6(성실신고 확인비용에 대한 세액공제)
Article 121-6 (Tax Deduction for Expenses Incurred in Verifying Compliant Filing)
제121조의7(금 현물시장에서 거래되는 금지금에 대한 과세특례)
Article 121-7 (Special Taxation for Gold Bullion Traded in Spot Gold Markets)
제2절 조세특례제한 등
Section 2 Restriction of Special Taxation
제122조(과소신고소득금액의 범위)
Article 122 (Scope of Under-Reported Income)
제123조(투자세액공제 등의 배제)
Article 123 (Elimination of Tax Credits for Investment)
제123조의2(저축지원을 위한 조세특례의 제한 절차)
Article 123-2 (Procedure for Restriction on Special Taxation for Savings Subsidization)
제124조(수도권과밀억제권역 안의 투자에 대한 조세감면배제 등)
Article 124 (Exclusion from Tax Reduction or Exemption for Investment in Over-Concentration Control Region of Seoul Metropolitan Area)
제125조 삭제 <2001. 12. 31.>
Article 125 Deleted.
제126조(최저한세액에 미달하는 세액에 대한 감면 등의 배제)
Article 126 (Exclusion from Reduction of, or Exemption from, Tax Short of Minimum Tax)
제127조 삭제 <2006. 2. 9.>
Article 127 Deleted.
제128조 삭제 <2001. 12. 31.>
Article 128 Deleted.
제129조 삭제 <2006. 2. 9.>
Article 129 Deleted.
제130조(기업업무추진비의 손금불산입특례)
Article 130 (Special Cases concerning Exclusion of Business Promotion Expenses from Deductible Expenses)
제131조 삭제 <2006. 2. 9.>
Article 131 Deleted.
제132조(임대보증금 등의 간주익금)
Article 132 (Rental Security Deposits Deemed Gross Income)
제133조 삭제 <2009. 2. 4.>
Article 133 Deleted.
제133조의2(해저광물자원개발을 위한 과세특례)
Article 133-2 (Special Taxation for Development of Submarine Mineral Resources)
제134조(실명등기한 부동산의 범위 등)
Article 134 (Scope of Real Estate Registered under Actual Titleholder's Name)
제134조의2(비거주자등의 보세구역 물류시설의 재고자산 판매이익에 대한 과세특례 적용 절차)
Article 134-2 (Procedures for Application of Special Taxation for Sales Profit of Inventory Assets in Logistics Facilities in Bonded Area of Non-Resident)
제7장 보칙
CHAPTER VII SUPPLEMENTARY PROVISIONS
제135조(조세특례의 사전ㆍ사후관리)
Article 135 (Ex Ante and Ex Post Management of Special Taxation)
제135조의2(조세특례 평가 등에 대한 전문적인 조사ㆍ연구기관의 지정)
Article 135-2 (Designation of Institutions Specialized in Surveys and Research for Assessment of Special Taxation)
제135조의3(조세지출예산서의 작성)
Article 135-3 (Preparation of Tax Expenditure Budget)
제136조(구분경리)
Article 136 (Separate Accounting)
제136조의2(세액공제액의 이월공제)
Article 136-2 (Tax Credits Carried-Forward)
제137조(감면세액의 추징)
Article 137 (Additional Collection of Amount of Tax Reduced or Exempted)
제137조의2(이자ㆍ배당ㆍ금융투자소득 비과세ㆍ감면세액의 추징)
Article 137-2 (Additional Collection of Non-Taxable or Exempted and Reduced Amount of Tax on Interest Income, Dividend Income, and Financial Investment Income)
제138조(기업공개시 자산재평가에 관한 특례)
Article 138 (Special Cases concerning Asset Revaluation for Public Offering)
부칙 <제15976호, 1998. 12. 31.>
ADDENDA <Presidential Decree No. 15976, Dec. 31, 1998>
부칙 <제16184호, 1999. 3. 12.>
ADDENDA <Presidential Decree No. 16184, Mar. 12, 1999>
부칙 <제16366호, 1999. 5. 24.>
ADDENDA <Presidential Decree No. 16366, May 24, 1999>
부칙 <제16431호, 1999. 6. 30.>
ADDENDA <Presidential Decree No. 16431, Jun. 30, 1999>
부칙 <제16448호, 1999. 6. 30.>
ADDENDA <Presidential Decree No. 16448, Jun. 30, 1999>
부칙 <제16508호, 1999. 8. 6.>
ADDENDA <Presidential Decree No. 16508, Aug. 6, 1999>
부칙 <제16574호, 1999. 10. 11.>
ADDENDA <Presidential Decree No. 16574, Oct. 11, 1999>
부칙 <제16584호, 1999. 10. 30.>
ADDENDA <Presidential Decree No. 16584, Oct. 30, 1999>
부칙 <제16669호, 1999. 12. 31.>
ADDENDA <Presidential Decree No. 16669, Dec. 31, 1999>
부칙 <제16693호, 2000. 1. 10.>
ADDENDA <Presidential Decree No. 16693, Jan. 10, 2000>
부칙 <제16762호, 2000. 3. 28.>
ADDENDA <Presidential Decree No. 16762, Mar. 28, 2000>
부칙 <제16891호, 2000. 7. 1.>
ADDENDA <Presidential Decree No. 16891, Jul. 1, 2000>
부칙 <제16984호, 2000. 10. 21.>
ADDENDA <Presidential Decree No. 16984, Oct. 21, 2000>
부칙 <제17034호, 2000. 12. 29.>
ADDENDA <Presidential Decree No. 17034, Dec. 29, 2000>
부칙 <제17115호, 2001. 1. 29.>
ADDENDA <Presidential Decree No. 17115, Jan. 29, 2001>
부칙 <제17158호, 2001. 3. 27.>
ADDENDA <Presidential Decree No. 17158, Mar. 27, 2001>
부칙 <제17227호, 2001. 5. 24.>
ADDENDA <Presidential Decree No. 17227, May 24, 2001>
부칙 <제17236호, 2001. 6. 12.>
ADDENDA <Presidential Decree No. 17236, Jun. 12, 2001>
부칙 <제17296호, 2001. 7. 7.>
ADDENDA <Presidential Decree No. 17296, Jul. 7, 2001>
부칙 <제17303호, 2001. 7. 16.>
ADDENDA <Presidential Decree No. 17303, Jul. 16, 2001>
부칙 <제17305호, 2001. 7. 16.>
ADDENDA <Presidential Decree No. 17305, Jul. 16, 2001>
부칙 <제17336호, 2001. 8. 14.>
ADDENDUM <Presidential Decree No. 17336, Aug. 14, 2001>
부칙 <제17367호, 2001. 9. 29.>
ADDENDA <Presidential Decree No. 17367, Sep. 29, 2001>
부칙 <제17458호, 2001. 12. 31.>
ADDENDA <Presidential Decree No. 17458, Dec. 31, 2001>
부칙 <제17538호, 2002. 3. 2.>
ADDENDA <Presidential Decree No. 17538, Mar. 2, 2002>
부칙 <제17583호, 2002. 4. 20.>
ADDENDUM <Presidential Decree No. 17583, Apr. 20, 2002>
부칙 <제17633호, 2002. 6. 25.>
ADDENDA <Presidential Decree No. 17633, Jun. 25, 2002>
부칙 <제17791호, 2002. 12. 5.>
ADDENDA <Presidential Decree No. 17791, Dec. 5, 2002>
부칙 <제17829호, 2002. 12. 30.>
ADDENDA <Presidential Decree No. 17829, Dec. 30, 2002>
부칙 <제18030호, 2003. 6. 30.>
ADDENDA <Presidential Decree No. 18030, Jun. 30, 2003>
부칙 <제18044호, 2003. 6. 30.>
ADDENDA <Presidential Decree No. 18044, Jun. 30, 2003>
부칙 <제18146호, 2003. 11. 29.>
ADDENDA <Presidential Decree No. 18146, Nov. 29, 2003>
부칙 <제18176호, 2003. 12. 30.>
ADDENDA <Presidential Decree No. 18176, Dec. 30, 2003>
부칙 <제18207호, 2003. 12. 30.>
ADDENDA <Presidential Decree No. 18207, Dec. 30, 2003>
부칙 <제18312호, 2004. 3. 17.>
ADDENDUM <Presidential Decree No. 18312, Mar. 17, 2004>
부칙 <제18373호, 2004. 4. 24.>
ADDENDA <Presidential Decree No. 18373, Apr. 24, 2004>
부칙 <제18408호, 2004. 6. 5.>
ADDENDA <Presidential Decree No. 18408, Jun. 5, 2004>
부칙 <제18428호, 2004. 6. 11.>
ADDENDA <Presidential Decree No. 18428, Jun. 11, 2004>
부칙 <제18437호, 2004. 6. 22.>
ADDENDA <Presidential Decree No. 18437, Jun. 22, 2004>
부칙 <제18457호, 2004. 6. 29.>
ADDENDA <Presidential Decree No. 18457, Jun. 29, 2004>
부칙 <제18557호, 2004. 10. 5.>
ADDENDA <Presidential Decree No. 18557, Oct. 5, 2004>
부칙 <제18594호, 2004. 12. 3.>
ADDENDA <Presidential Decree No. 18594, Dec. 3, 2004>
부칙 <제18669호, 2005. 1. 5.>
ADDENDA <Presidential Decree No. 18669, Jan. 5, 2005>
부칙 <제18704호, 2005. 2. 19.>
ADDENDA <Presidential Decree No. 18704, Feb. 19, 2005>
부칙 <제18736호, 2005. 3. 8.>
ADDENDA <Presidential Decree No. 18736, Mar. 8, 2005>
부칙 <제18740호, 2005. 3. 18.>
ADDENDA <Presidential Decree No. 18740, Mar. 18, 2005>
부칙 <제18796호, 2005. 4. 22.>
ADDENDA <Presidential Decree No. 18796, Apr. 22, 2005>
부칙 <제18919호, 2005. 6. 30.>
ADDENDA <Presidential Decree No. 18919, Jun. 30, 2005>
부칙 <제19023호, 2005. 8. 31.>
ADDENDA <Presidential Decree No. 19023, Aug. 31, 2005>
부칙 <제19213호, 2005. 12. 30.>
ADDENDUM <Presidential Decree No. 19213, Dec. 30, 2005>
부칙 <제19256호, 2005. 12. 31.>
ADDENDA <Presidential Decree No. 19256, Dec. 31, 2005>
부칙 <제19321호, 2006. 2. 8.>
ADDENDA <Presidential Decree No. 19321, Feb. 8, 2006>
부칙 <제19329호, 2006. 2. 9.>
ADDENDA <Presidential Decree No. 19329, Feb. 9, 2006>
부칙 <제19422호, 2006. 3. 29.>
ADDENDA <Presidential Decree No. 19422, Mar. 29, 2006>
부칙 <제19463호, 2006. 4. 28.>
ADDENDA <Presidential Decree No. 19463, Apr. 28, 2006>
부칙 <제19494호, 2006. 5. 30.>
ADDENDA <Presidential Decree No. 19494, May 30, 2006>
부칙 <제19507호, 2006. 6. 12.>
ADDENDUM <Presidential Decree No. 19507, Jun. 12, 2006>
부칙 <제19563호, 2006. 6. 29.>
ADDENDA <Presidential Decree No. 19563, Jun. 29, 2006>
부칙 <제19714호, 2006. 10. 26.>
ADDENDA <Presidential Decree No. 19714, Oct. 26, 2006>
부칙 <제19719호, 2006. 10. 27.>
ADDENDA <Presidential Decree No. 19719, Oct. 27, 2006>
부칙 <제19806호, 2006. 12. 29.>
ADDENDA <Presidential Decree No. 19806, Dec. 29, 2006>
부칙 <제19811호, 2006. 12. 30.>
ADDENDA <Presidential Decree No. 19811, Dec. 30, 2006>
부칙 <제19888호, 2007. 2. 28.>
ADDENDA <Presidential Decree No. 19888, Feb. 28, 2007>
부칙 <제20105호, 2007. 6. 26.>
ADDENDA <Presidential Decree No. 20105, Jun. 26, 2007>
부칙 <제20120호, 2007. 6. 28.>
ADDENDUM <Presidential Decree No. 20120, Jun. 28, 2007>
부칙 <제20137호, 2007. 6. 29.>
ADDENDA <Presidential Decree No. 20137, Jun. 29, 2007>
부칙 <제20211호, 2007. 8. 6.>
ADDENDUM <Presidential Decree No. 20211, Aug. 6, 2007>
부칙 <제20244호, 2007. 9. 6.>
ADDENDA <Presidential Decree No. 20244, Sep. 6, 2007>
부칙 <제20290호, 2007. 9. 27.>
ADDENDA <Presidential Decree No. 20290, Sep. 27, 2007>
부칙 <제20300호, 2007. 9. 28.>
ADDENDA <Presidential Decree No. 20300, Sep. 28, 2007>
부칙 <제20351호, 2007. 10. 31.>
ADDENDA <Presidential Decree No. 20351, Oct. 31, 2007>
부칙 <제20388호, 2007. 11. 16.>
ADDENDA <Presidential Decree No. 20388, Nov. 16, 2007>
부칙 <제20398호, 2007. 11. 30.>
ADDENDA <Presidential Decree No. 20398, Nov. 30, 2007>
부칙 <제20428호, 2007. 11. 30.>
ADDENDA <Presidential Decree No. 20428, Nov. 30, 2007>
부칙 <제20516호, 2007. 12. 31.>
ADDENDA <Presidential Decree No. 20516, Dec. 31, 2007>
부칙 <제20544호, 2008. 1. 11.>
ADDENDA <Presidential Decree No. 20544, Jan. 11, 2007>
부칙 <제20620호, 2008. 2. 22.>
ADDENDA <Presidential Decree No. 20620, Feb. 22, 2008>
부칙 <제20720호, 2008. 2. 29.>
ADDENDA <Presidential Decree No. 20720, Feb. 29, 2008>
부칙 <제20743호, 2008. 3. 10.>
ADDENDA <Presidential Decree No. 20743, Mar. 10, 2008>
부칙 <제20774호, 2008. 4. 30.>
ADDENDUM <Presidential Decree No. 20774, Apr. 30, 2008>
부칙 <제20854호, 2008. 6. 20.>
ADDENDA <Presidential Decree No. 20854, Jun. 20, 2008>
부칙 <제21064호, 2008. 10. 7.>
ADDENDA <Presidential Decree No. 21064, Oct. 7, 2008>
부칙 <제21196호, 2008. 12. 31.>
ADDENDA <Presidential Decree No. 21196, Dec. 31, 2008>
부칙 <제21214호, 2008. 12. 31.>
ADDENDA <Presidential Decree No. 21214, Dec. 31, 2008>
부칙 <제21252호, 2009. 1. 6.>
ADDENDA <Presidential Decree No. 21252, Jan. 6, 2009>
부칙 <제21263호, 2009. 1. 14.>
ADDENDA <Presidential Decree No. 21263, Jan. 14, 2009>
부칙 <제21307호, 2009. 2. 4.>
ADDENDA <Presidential Decree No. 21307, Feb. 4, 2009>
부칙 <제21429호, 2009. 4. 21.>
ADDENDA <Presidential Decree No. 21429, Apr. 21, 2009>
부칙 <제21445호, 2009. 4. 21.>
ADDENDA <Presidential Decree No. 21445, Apr. 21, 2009>
부칙 <제21461호, 2009. 4. 30.>
ADDENDA <Presidential Decree No. 21461, Apr. 30, 2009>
부칙 <제21480호, 2009. 5. 6.>
ADDENDA <Presidential Decree No. 21480, May 6, 2009>
부칙 <제21545호, 2009. 6. 19.>
ADDENDA <Presidential Decree No. 21545, Jun. 19, 2009>
부칙 <제21565호, 2009. 6. 26.>
ADDENDA <Presidential Decree No. 21565, Jun. 26, 2009>
부칙 <제21634호, 2009. 7. 22.>
ADDENDA <Presidential Decree No. 21634, Jul. 22, 2009>
부칙 <제21656호, 2009. 7. 30.>
ADDENDA <Presidential Decree No. 21656, Jul. 30, 2009>
부칙 <제21676호, 2009. 8. 6.>
ADDENDA <Presidential Decree No. 21676, Aug. 6, 2009>
부칙 <제21692호, 2009. 8. 18.>
ADDENDA <Presidential Decree No. 21692, Aug. 18, 2009>
부칙 <제21719호, 2009. 9. 9.>
ADDENDA <Presidential Decree No. 21719, Aug. 23, 2009>
부칙 <제21734호, 2009. 9. 21.>
ADDENDA <Presidential Decree No. 21734, Sep. 21, 2009>
부칙 <제21744호, 2009. 9. 21.>
ADDENDA <Presidential Decree No. 21744, Sep. 21, 2009>
부칙 <제21747호, 2009. 9. 29.>
ADDENDUM <Presidential Decree No. 21747, Sep. 29, 2009>
부칙 <제21765호, 2009. 10. 1.>
ADDENDA <Presidential Decree No. 21765, Oct. 1, 2009>
부칙 <제21774호, 2009. 10. 8.>
ADDENDA <Presidential Decree No. 21774, Oct. 8, 2009>
부칙 <제21807호, 2009. 11. 2.>
ADDENDA <Presidential Decree No. 21807, Nov. 2, 2009>
부칙 <제21835호, 2009. 11. 20.>
ADDENDA <Presidential Decree No. 21835, Nov. 20, 2009>
부칙 <제21847호, 2009. 11. 26.>
ADDENDA <Presidential Decree No. 21847, Nov. 26, 2009>
부칙 <제21882호, 2009. 12. 14.>
ADDENDA <Presidential Decree No. 21882, Dec. 14, 2009>
부칙 <제21904호, 2009. 12. 24.>
ADDENDA <Presidential Decree No. 21904, Dec. 24, 2009>
부칙 <제21914호, 2009. 12. 30.>
ADDENDA <Presidential Decree No. 21914, Dec. 30, 2009>
부칙 <제21984호, 2010. 1. 7.>
ADDENDA <Presidential Decree No. 21984, Jan. 7, 2010>
부칙 <제22003호, 2010. 1. 27.>
ADDENDA <Presidential Decree No. 22003, Jan. 27, 2010>
부칙 <제22037호, 2010. 2. 18.>
ADDENDA <Presidential Decree No. 22037, Feb. 18, 2010>
부칙 <제22085호, 2010. 3. 26.>
ADDENDUM <Presidential Decree No. 22085, Mar. 26, 2010>
부칙 <제22151호, 2010. 5. 4.>
ADDENDA <Presidential Decree No. 22151, May 4, 2010>
부칙 <제22181호, 2010. 6. 8.>
ADDENDA <Presidential Decree No. 22181, Jun. 8, 2010>
부칙 <제22224호, 2010. 6. 28.>
ADDENDA <Presidential Decree No. 22224, Jun. 28, 2010>
부칙 <제22235호, 2010. 6. 29.>
ADDENDA <Presidential Decree No. 22235, Jun. 29, 2010>
부칙 <제22254호, 2010. 7. 6.>
ADDENDA <Presidential Decree No. 22254, Jul. 6, 2010>
부칙 <제22356호, 2010. 8. 25.>
ADDENDA <Presidential Decree No. 22356, Aug. 25, 2010>
부칙 <제22394호, 2010. 9. 20.>
ADDENDA <Presidential Decree No. 22394, Sep. 20, 2010>
부칙 <제22395호, 2010. 9. 20.>
ADDENDA <Presidential Decree No. 22395, Sep. 20, 2010>
부칙 <제22421호, 2010. 10. 1.>
ADDENDA <Presidential Decree No. 22421, Oct. 1, 2010>
부칙 <제22424호, 2010. 10. 1.>
ADDENDA <Presidential Decree No. 22424, Oct. 1, 2010>
부칙 <제22467호, 2010. 11. 2.>
ADDENDUM <Presidential Decree No. 22467, Nov. 2, 2010>
부칙 <제22493호, 2010. 11. 15.>
ADDENDA <Presidential Decree No. 22493, Nov. 15, 2010>
부칙 <제22516호, 2010. 12. 7.>
ADDENDA <Presidential Decree No. 22516, Dec. 7, 2010>
부칙 <제22583호, 2010. 12. 30.>
ADDENDA <Presidential Decree No. 22583, Dec. 30, 2010>
부칙 <제22605호, 2010. 12. 31.>
ADDENDA <Presidential Decree No. 22605, Dec. 31, 2010>
부칙 <제22626호, 2011. 1. 17.>
ADDENDA <Presidential Decree No. 22626, Jan. 17, 2011>
부칙 <제22637호, 2011. 1. 24.>
ADDENDA <Presidential Decree No. 22637, Jan. 24, 2011>
부칙 <제22953호, 2011. 6. 3.>
ADDENDA <Presidential Decree No. 22953, Jun. 3, 2011>
부칙 <제22967호, 2011. 6. 8.>
ADDENDA <Presidential Decree No. 22967, Jun. 8, 2011>
부칙 <제22977호, 2011. 6. 24.>
ADDENDA <Presidential Decree No. 22977, Jun. 24, 2011>
부칙 <제23039호, 2011. 7. 25.>
ADDENDA <Presidential Decree No. 23039, Jul. 25, 2011>
부칙 <제23113호, 2011. 8. 30.>
ADDENDA <Presidential Decree No. 23113, Aug. 30, 2011>
부칙 <제23142호, 2011. 9. 16.>
ADDENDA <Presidential Decree No. 23142, Sep. 16, 2011>
부칙 <제23313호, 2011. 11. 23.>
ADDENDA <Presidential Decree No. 23313, Nov. 23, 2011>
부칙 <제23356호, 2011. 12. 8.>
ADDENDA <Presidential Decree No. 23356, Dec. 8, 2011>
부칙 <제23535호, 2012. 1. 25.>
ADDENDA <Presidential Decree No. 23535, Jan. 25, 2012>
부칙 <제23590호, 2012. 2. 2.>
ADDENDA <Presidential Decree No. 23590, Feb. 2, 2012>
부칙 <제23718호, 2012. 4. 10.>
ADDENDA <Presidential Decree No. 23718, Apr. 10, 2012>
부칙 <제24017호, 2012. 8. 3.>
ADDENDA <Presidential Decree No. 24017, Aug. 3, 2012>
부칙 <제24077호, 2012. 8. 31.>
ADDENDA <Presidential Decree No. 24077, Aug. 31, 2012>
부칙 <제24141호, 2012. 10. 15.>
ADDENDA <Presidential Decree No. 24141, Oct. 15, 2012>
부칙 <제24271호, 2012. 12. 28.>
ADDENDA <Presidential Decree No. 24271, Dec. 28, 2012>
부칙 <제24368호, 2013. 2. 15.>
ADDENDA <Presidential Decree No. 24368, Feb. 15, 2013>
부칙 <제24441호, 2013. 3. 23.>
ADDENDA <Presidential Decree No. 24441, Mar. 23, 2013>
부칙 <제24534호, 2013. 5. 10.>
ADDENDUM <Presidential Decree No. 24534, May 10, 2013>
부칙 <제24638호, 2013. 6. 28.>
ADDENDA <Presidential Decree No. 24638, Jun. 28, 2013>
부칙 <제24697호, 2013. 8. 27.>
ADDENDA <Presidential Decree No. 24697, Aug. 27, 2013>
부칙 <제24698호, 2013. 9. 2.>
ADDENDUM <Presidential Decree No. 24698, Sep. 2, 2013>
부칙 <제24887호, 2013. 11. 29.>
ADDENDA <Presidential Decree No. 24887, Nov. 29, 2013>
부칙 <제24890호, 2013. 12. 4.>
ADDENDA <Presidential Decree No. 24890, Dec. 4, 2013>
부칙 <제25079호, 2014. 1. 14.>
ADDENDA <Presidential Decree No. 25079, Jan. 14, 2014>
부칙 <제25211호, 2014. 2. 21.>
ADDENDA <Presidential Decree No. 25211, Feb. 21, 2014>
부칙 <제25279호, 2014. 3. 24.>
ADDENDA <Presidential Decree No. 25279, Mar. 24, 2014>
부칙 <제25317호, 2014. 4. 22.>
ADDENDA <Presidential Decree No. 25317, Apr. 22, 2014>
부칙<제25339호, 2014. 4. 29.>
ADDENDA <Presidential Decree No. 25339, Apr. 29, 2014>
부칙 <제25590호, 2014. 9. 11.>
ADDENDUM <Presidential Decree No. 25590, Sep. 11, 2014>
부칙 <제25677호, 2014. 11. 4.>
ADDENDA <Presidential Decree No. 25677, Nov. 4, 2014>
부칙 <제25945호, 2014. 12. 30.>
ADDENDA <Presidential Decree No. 25945, Dec. 30, 2014>
부칙 <제26070호, 2015. 2. 3.>
ADDENDA <Presidential Decree No. 26070, Feb. 3, 2015>
부칙 <제26205호, 2015. 4. 20.>
ADDENDA <Presidential Decree No. 26205, Apr. 20, 2015>
부칙 <제26316호, 2015. 6. 15.>
ADDENDA <Presidential Decree No. 26316, Jun. 15, 2015>
부칙 <제26369호, 2015. 6. 30.>
ADDENDA <Presidential Decree No. 26369, Jun. 30, 2015>
부칙 <제26600호, 2015. 10. 23.>
ADDENDA <Presidential Decree No. 26600, Oct. 23, 2015>
부칙 <제26659호, 2015. 11. 20.>
ADDENDA <Presidential Decree No. 26659, Nov. 20, 2015>
부칙 <제26748호, 2015. 12. 22.>
ADDENDA <Presidential Decree No. 26748, Dec. 22, 2015>
부칙 <제26755호, 2015. 12. 22.>
ADDENDA <Presidential Decree No. 26755, Dec. 22, 2015>
부칙 <제26762호, 2015. 12. 28.>
ADDENDA <Presidential Decree No. 26762, Dec. 28, 2015>
부칙 <제26763호, 2015. 12. 28.>
ADDENDA <Presidential Decree No. 26763, Dec. 28, 2015>
부칙 <제26922호, 2016. 1. 22.>
ADDENDA <Presidential Decree No. 26922, Jan. 22, 2016>
부칙 <제26959호, 2016. 2. 5.>
ADDENDA <Presidential Decree No. 26959, Feb. 5, 2016>
부칙 <제27127호, 2016. 5. 10.>
ADDENDA <Presidential Decree No. 27127, May 10, 2016>
부칙 <제27205호, 2016. 5. 31.>
ADDENDA <Presidential Decree No. 27205, May 31, 2016>
부칙 <제27230호, 2016. 6. 21.>
ADDENDA <Presidential Decree No. 27230, Jun. 21, 2016>
부칙 <제27241호, 2016. 6. 21.>
ADDENDA <Presidential Decree No. 27241, Jun. 21, 2016>
부칙 <제27245호, 2016. 6. 21.>
ADDENDA <Presidential Decree No. 27245, Jun. 21, 2016>
부칙 <제27444호, 2016. 8. 11.>
ADDENDA <Presidential Decree No. 27444, Aug. 11, 2016>
부칙 <제27445호, 2016. 8. 11.>
ADDENDA <Presidential Decree No. 27445, Aug. 11, 2016>
부칙 <제27464호, 2016. 8. 29.>
ADDENDA <Presidential Decree No. 27464, Aug. 29, 2016>
부칙 <제27511호, 2016. 9. 22.>
ADDENDA <Presidential Decree No. 27511, Sep. 22, 2016>
부칙 <제27524호, 2016. 9. 29.>
ADDENDA <Presidential Decree No. 27524, Sep. 29, 2016>
부칙 <제27617호, 2016. 11. 29.>
ADDENDA <Presidential Decree No. 27617, Nov. 29, 2016>
부칙 <제27620호, 2016. 11. 29.>
ADDENDA <Presidential Decree No. 27620, Nov. 29, 2016>
부칙 <제27621호, 2016. 11. 29.>
ADDENDA <Presidential Decree No. 27621, Nov. 29, 2016>
부칙 <제27649호, 2016. 12. 1.>
ADDENDA <Presidential Decree No. 27649, Dec. 1, 2016>
부칙 <제27767호, 2017. 1. 6.>
ADDENDA <Presidential Decree No. 27767, Jan. 6, 2017>
부칙 <제27771호, 2017. 1. 10.>
ADDENDUM <Presidential Decree No. 27771, Jan. 10, 2017>
부칙 <제27848호, 2017. 2. 7.>
ADDENDA <Presidential Decree No. 27848, Feb. 7, 2017>
부칙 <제27972호, 2017. 3. 29.>
ADDENDA <Presidential Decree No. 27972, Mar. 29, 2017>
부칙 <제27978호, 2017. 4. 7.>
ADDENDA <Presidential Decree No. 27978, Apr. 7, 2017>
부칙 <제28009호, 2017. 5. 8.>
ADDENDA <Presidential Decree No. 28009, May 8, 2017>
부칙 <제28152호, 2017. 6. 27.>
ADDENDA <Presidential Decree No. 28152, Jun. 27, 2017>
부칙 <제28211호, 2017. 7. 26.>
ADDENDA <Presidential Decree No. 28211, Jul. 26, 2017>
부칙 <제28575호, 2018. 1. 9.>
ADDENDUM <Presidential Decree No. 28575, Jan. 9, 2018>
부칙 <제28583호, 2018. 1. 16.>
ADDENDA <Presidential Decree No. 28583, Jan. 16, 2018>
부칙 <제28627호, 2018. 2. 9.>
ADDENDA <Presidential Decree No. 28627, Feb. 9, 2018>
부칙 <제28636호, 2018. 2. 13.>
ADDENDA <Presidential Decree No. 28636, Feb. 13, 2018>
부칙 <제28686호, 2018. 2. 27.>
ADDENDA <Presidential Decree No. 28686, Feb. 27, 2018>
부칙 <제29045호, 2018. 7. 16.>
ADDENDA <Presidential Decree No. 29045, Jul. 16, 2018>
부칙 <제29116호, 2018. 8. 28.>
ADDENDA <Presidential Decree No. 29116, Aug. 28, 2018>
부칙 <제29163호, 2018. 9. 18.>
ADDENDA <Presidential Decree No. 29163, Sep. 18, 2018>
부칙 <제29241호, 2018. 10. 23.>
ADDENDA <Presidential Decree No. 29241, Oct. 23, 2018>
부칙 <제29527호, 2019. 2. 12.>
ADDENDA <Presidential Decree No. 29527, Feb. 12, 2019>
부칙 <제29617호, 2019. 3. 12.>
ADDENDA <Presidential Decree No. 29617, Mar. 12, 2019>
부칙 <제29677호, 2019. 4. 2.>
ADDENDA <Presidential Decree No. 29677, Apr. 2, 2019>
부칙 <제29849호, 2019. 6. 11.>
ADDENDA <Presidential Decree No. 29849, Jun. 11, 2019>
부칙 <제29892호, 2019. 6. 25.>
ADDENDA <Presidential Decree No. 29892, Jun. 25, 2019>
부칙 <제30005호, 2019. 7. 30.>
ADDENDUM <Presidential Decree No. 30005, Jul. 30, 2019>
부칙 <제30285호, 2019. 12. 31.>
ADDENDA <Presidential Decree No. 30285, Dec. 31, 2019>
부칙 <제30390호, 2020. 2. 11.>
ADDENDA <Presidential Decree No. 30390, Feb. 11, 2020>
부칙 <제30423호, 2020. 2. 18.>
ADDENDA <Presidential Decree No. 30423, Feb. 18, 2020>
부칙 <제30586호, 2020. 3. 31.>
ADDENDA <Presidential Decree No. 30586, Mar. 31, 2020>
부칙 <제30609호, 2020. 4. 14.>
ADDENDA <Presidential Decree No. 30609, Apr. 14, 2020>
부칙 <제30704호, 2020. 5. 26.>
ADDENDA <Presidential Decree No. 30704, May 26, 2020>
부칙 <제30723호, 2020. 6. 2.>
ADDENDUM <Presidential Decree No. 30723, Jun. 2, 2020>
부칙 <제30892호, 2020. 8. 4.>
ADDENDA <Presidential Decree No. 30892, Aug. 4, 2020>
부칙 <제30893호, 2020. 8. 4.>
ADDENDA <Presidential Decree No. 30893, Aug. 4, 2020>
부칙 <제30918호, 2020. 8. 5.>
ADDENDA <Presidential Decree No. 30918, Aug. 5, 2020>
부칙 <제30934호, 2020. 8. 11.>
ADDENDA <Presidential Decree No. 30934, Aug. 11, 2020>
부칙 <제30977호, 2020. 8. 26.>
ADDENDA <Presidential Decree No. 30977, Aug. 26, 2020>
부칙 <제31086호, 2020. 10. 7.>
ADDENDA <Presidential Decree No. 31086, Oct. 7, 2020>
부칙 <제31168호, 2020. 11. 20.>
ADDENDA <Presidential Decree No. 31168, Nov. 20, 2020>
부칙 <제31220호, 2020. 12. 8.>
ADDENDA <Presidential Decree No. 31220, Dec. 8, 2020>
부칙 <제31295호, 2020. 12. 29.>
ADDENDA <Presidential Decree No. 31295, Dec. 29, 2020>
부칙 <제31380호, 2021. 1. 5.>
ADDENDUM <Presidential Decree No. 31380, Jan. 5, 2021>
부칙 <제31429호, 2021. 2. 2.>
ADDENDA <Presidential Decree No. 31429, Feb. 2, 2021>
부칙 <제31444호, 2021. 2. 17.>
ADDENDA <Presidential Decree No. 31444, Feb. 17, 2021>
부칙 <제31463호, 2021. 2. 17.>
ADDENDA <Presidential Decree No. 31463, Feb. 17, 2021>
부칙 <제31614호, 2021. 4. 6.>
ADDENDA <Presidential Decree No. 31614, Apr. 6, 2021>
부칙 <제31661호, 2021. 5. 4.>
ADDENDA <Presidential Decree No. 31661, May 4, 2021>
부칙 <제31961호, 2021. 8. 31.>
ADDENDA <Presidential Decree No. 31961, Aug. 31, 2021>
부칙 <제32063호, 2021. 10. 19.>
ADDENDA <Presidential Decree No. 32063, Oct. 19, 2021>
부칙 <제32105호, 2021. 11. 9.>
ADDENDA <Presidential Decree No. 32105, Nov. 9, 2021>
부칙 <제32370호, 2022. 1. 25.>
ADDENDA <Presidential Decree No. 32370, Jan. 25, 2022>
부칙 <제32413호, 2022. 2. 15.>
ADDENDA <Presidential Decree No. 32413, Feb. 15, 2022>
부칙 <제32416호, 2022. 2. 15.>
ADDENDA <Presidential Decree No.32416, Feb. 15, 2022>
부칙 <제32447호, 2022. 2. 17.>
ADDENDA <Presidential Decree No. 32447, Feb. 17, 2022>
부칙 <제32449호, 2022. 2. 17.>
ADDENDA <Presidential Decree No. 32449, Feb. 17, 2022>
부칙 <제32557호, 2022. 3. 25.>
ADDENDA <Presidential Decree No. 32557, Mar. 25, 2022>
부칙 <제32636호, 2022. 5. 9.>
ADDENDA <Presidential Decree No. 32636, May 9, 2022>
부칙 <제33208호, 2022. 12. 31.>
ADDENDA <Presidential Decree No. 33208, Dec. 31, 2022>
부칙 <제33264호, 2023. 2. 28.>
ADDENDA <Presidential Decree No. 33264, Feb. 28, 2023>
부칙 <제33382호, 2023. 4. 11.>
ADDENDA <Presidential Decree No. 33382, Apr. 11, 2023>
부칙 <제33499호, 2023. 6. 7.>
ADDENDA <Presidential Decree No. 33499, Jun. 7, 2023>
부칙 <제33621호, 2023. 7. 7.>
ADDENDA <Presidential Decree No. 33621, Jul. 7, 2023>
부칙 <제33682호, 2023. 8. 29.>
ADDENDA <Presidential Decree No. 33682, Aug. 29, 2023>
부칙 <제33764호, 2023. 9. 26.>
ADDENDUM <Presidential Decree No. 33764, Sep. 26, 2023>
부칙 <제33899호, 2023. 12. 5.>
ADDENDA <Presidential Decree No. 33899, Dec. 5, 2023>
부칙 <제34011호, 2023. 12. 19.>
ADDENDA <Presidential Decree No. 34011, Dec. 19, 2023>
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ADDENDA <Presidential Decree No. 34263, Feb. 29, 2024>
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ADDENDA <Presidential Decree No. 34356, Mar. 26, 2024>
부칙 <제34365호, 2024. 3. 28.>
ADDENDUM <Presidential Decree No. 34365, Mar. 28, 2024>