공포번호 20617
공포일 2024-12-31
기획재정부
Ministry of Economy and Finance
전체선택
제1장 총칙
CHAPTER I GENERAL PROVISIONS
제1조(목적)
Article 1 (Purpose)
제2조(정의)
Article 2 (Definitions)
제3조(조세특례의 제한)
Article 3 (Restrictions on special taxation)
제2장 직접국세
CHAPTER II DIRECT NATIONAL TAXES
제1절 중소기업에 대한 조세특례
SECTION 1 Special Taxation for Small or Medium Enterprises
제4조 삭제 <2007. 12. 31.>
Article 4 Deleted.
제5조 삭제 <2020. 12. 29.>
Article 5 Deleted.
제5조의2(중소기업 정보화 지원사업에 대한 과세특례)
Article 5-2 (Special Taxation for Supporting Project of Informatization for Small or Medium Enterprises)
제5조의3 삭제 <2007. 12. 31.>
Article 5-3 Deleted.
제6조(창업중소기업 등에 대한 세액감면)
Article 6 (Tax Reductions or Exemptions for Small or Medium Start-Up Enterprises)
제7조(중소기업에 대한 특별세액감면)
Article 7 (Special Tax Reductions or Exemptions for Small or Medium Enterprises)
제7조의2(기업의 어음제도개선을 위한 세액공제)
Article 7-2 (Tax Credit to Improve Corporate Payment System including Negotiable Instruments)
제7조의3 삭제 <2003. 12. 30.>
Article 7-3 Deleted.
제7조의4(상생결제 지급금액에 대한 세액공제)
Article 7-4 (Tax Credits on Payments Settled through Mutually Beneficial Payment System)
제8조(중소기업 지원설비에 대한 손금산입의 특례 등)
Article 8 (Special Cases, etc. of Inclusion in Deductible Expenses for Small or Medium Enterprise Support Facilities)
제8조의2(상생협력 중소기업으로부터 받은 수입배당금의 익금불산입)
Article 8-2 (Exclusion from Gross Income of Income Dividend Received from Small or Medium Enterprises in Collaborative Cooperation)
제8조의3(상생협력을 위한 기금 출연 등에 대한 세액공제)
Article 8-3 (Tax Credits for Contributions to Funds for Mutually Beneficial Cooperation)
제8조의4(중소기업의 결손금 소급공제에 따른 환급 특례)
Article 8-4 (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
제9조 삭제 <2019. 12. 31.>
Article 9 Deleted.
제10조(연구ㆍ인력개발비에 대한 세액공제)
Article 10 (Tax Credits for Research and Human Resources Development Expenses)
제10조의2(연구개발 관련 출연금 등의 과세특례)
Article 10-2 (Special Taxation on Contributions, etc. Related to Research and Development)
제11조 삭제 <2018. 12. 24.>
Article 11 Deleted.
제12조(기술이전 및 기술취득 등에 대한 과세특례)
Article 12 (Special Taxation for Transfer and Acquisition of Technology)
제12조의2(연구개발특구에 입주하는 첨단기술기업 등에 대한 법인세 등의 감면)
Article 12-2 (Reduction or Exemption of Corporate Tax for High-Tech Enterprises that Occupy Special Research and Development Zones)
제12조의3(기술혁신형 합병에 대한 세액공제)
Article 12-3 (Tax Credits for Technological Innovation-Oriented Mergers)
제12조의4(기술혁신형 주식취득에 대한 세액공제)
Article 12-4 (Tax Credits for Acquisition of Technological Innovation-Oriented Stocks)
제13조(벤처투자회사 등의 주식양도차익 등에 대한 비과세)
Article 13 (Non-Taxation on Gains from Transferring Stocks of Venture Investment Companies)
제13조의2(내국법인의 벤처기업 등에의 출자에 대한 과세특례)
Article 13-2 (Special Taxation for Investment by Domestic Corporations in Venture Businesses, etc.)
제13조의3(내국법인의 소재ㆍ부품ㆍ장비전문기업 등에의 출자ㆍ인수에 대한 과세특례)
Article 13-3 (Special Taxation for Domestic Corporation’s Investment in and Acquisition of Enterprises Specialized in Materials, Components, or Equipment)
제13조의4(벤처투자회사 등의 소재ㆍ부품ㆍ장비전문기업 주식양도차익 등에 대한 비과세)
Article 13-4 (Non-Taxation on Gains from Transferring Stocks of Enterprises Specializing in Materials, Components, or Equipment by Venture Investment Companies)
제14조(창업기업 등에의 출자에 대한 과세특례)
Article 14 (Special Taxation for Investment in Startups)
제15조(벤처기업 출자자의 제2차 납세의무 면제)
Article 15 (Exemption from Secondary Tax Liability of Investors of Venture Businesses)
제16조(벤처투자조합 출자 등에 대한 소득공제)
Article 16 (Income Deductions for Contributions to Venture Investment Funds)
제16조의2(벤처기업 주식매수선택권 행사이익 비과세 특례)
Article 16-2 (Special Treatment for Non-Taxation on Gains from Exercising Stock Options of Venture Businesses)
제16조의3(벤처기업 주식매수선택권 행사이익 납부특례)
Article 16-3 (Special Treatment in Payment of Gains from Exercising Stock Options of Venture Businesses)
제16조의4(벤처기업 주식매수선택권 행사이익에 대한 과세특례)
Article 16-4 (Special Taxation for Gains from Exercising Stock Options of Venture Businesses)
제16조의5(산업재산권 현물출자 이익에 대한 과세특례)
Article 16-5 (Special Taxation for Gains from Investment of Industrial Property Rights in Kind)
제17조 삭제 <2007. 12. 31.>
Article 17 Deleted.
제18조(외국인기술자에 대한 소득세의 감면)
Article 18 (Income Tax Reductions for Foreign Engineers)
제18조의2(외국인근로자에 대한 과세특례)
Article 18-2 (Special Taxation for Foreign Workers)
제18조의3(내국인 우수 인력의 국내복귀에 대한 소득세 감면)
Article 18-3 (Reduction of Income Tax for Talented National Human Resources Returning to Korea)
제19조(성과공유 중소기업의 경영성과급에 대한 세액공제 등)
Article 19 (Tax Credits for Management Performance Bonuses of Achievement-Sharing Small and Medium Enterprises)
제3절 국제자본거래에 대한 조세특례
SECTION 3 Special Taxation for International Capital Transactions
제20조(공공차관 도입에 따른 과세특례)
Article 20 (Special Taxation for Introduction of Public Loans)
제21조(국제금융거래에 따른 이자소득 등에 대한 법인세 등의 면제)
Article 21 (Corporate Tax Exemptions, etc. on Interest Income, etc. from International Financial Transactions)
제21조의2(비거주자등의 정기외화예금에 대한 이자소득세 비과세)
Article 21-2 (Non-Taxation of Interest Income Tax on Foreign Currency Time Deposits of Non-Residents, etc.)
제22조(해외자원개발투자 배당소득에 대한 법인세의 면제)
Article 22 (Exemption from Corporate Tax on Dividend Income from Investment in Overseas Resources Development)
제23조 삭제 <2008. 12. 26.>
Article 23 Deleted.
제4절 투자촉진을 위한 조세특례
SECTION 4 Special Taxation for Investment Promotion
제24조(통합투자세액공제)
Article 24 (Integrated Investment Tax Credit)
제25조 삭제 <2020. 12. 29.>
Article 25 Deleted.
제25조의2 삭제 <2018. 12. 24.>
Article 25-2 Deleted.
제25조의3 삭제 <2018. 12. 24.>
Article 25-3 Deleted.
제25조의4 삭제 <2020. 12. 29.>
Article 25-4 Deleted.
제25조의5 삭제 <2020. 12. 29.>
Article 25-5 Deleted.
제25조의6(영상콘텐츠 제작비용에 대한 세액공제)
Article 25-6 (Tax Credit for Production Costs of Video Content)
제25조의7(내국법인의 문화산업전문회사에의 출자에 대한 세액공제)
Article 25-7 (Tax credit for investment of domestic corporation in specialized cultural industry company)
제26조(고용창출투자세액공제)
Article 26 (Tax Credits for Employment-Creating Investment)
제26조의2(특정사회기반시설 집합투자기구 투자자에 대한 과세특례)
Article 26-2 (Special Taxation on Investors in Specific Infrastructure Funds)
제27조(투융자집합투자기구 투자자에 대한 과세특례)
Article 27 (Special Taxation for Investors in Collective Investment Schemes Specializing in Investment and Financing)
제27조의2 삭제 <2000. 12. 29.>
Article 27-2 Deleted.
제28조(서비스업 감가상각비의 손금산입특례)
Article 28 (Special Taxation for Including Depreciation Cost of Service Businesses in Deductible Expenses)
제28조의2(중소ㆍ중견기업 설비투자자산의 감가상각비 손금산입 특례)
Article 28-2 (Special Taxation for Including Depreciation Cost of Assets Invested in Plant and Equipment of Small or Medium and Middle-Standing Enterprises in Deductible Expenses)
제28조의3(설비투자자산의 감가상각비 손금산입 특례)
Article 28-3 (Special Taxation for Including Depreciation Cost of Assets Invested in Plant and Equipment in Deductible Expenses)
제28조의4(에너지절약시설의 감가상각비 손금산입 특례)
Article 28-4 (Special Taxation for Including Depreciation Cost of Energy Saving Facilities in Deductible Expenses)
제29조(사회기반시설채권의 이자소득에 대한 분리과세)
Article 29 (Separate Taxation on Interest Income from Social Infrastructure Bonds)
제4절의2 고용지원을 위한 조세특례
SECTION 4-2 Special Taxation for Employment Support
제29조의2(산업수요맞춤형고등학교등 졸업자를 병역 이행 후 복직시킨 기업에 대한 세액공제)
Article 29-2 (Tax Credits for Enterprises Having Reinstated Graduates of High Schools Aligned to Industry Demand after Performing their Military Service)
제29조의3(경력단절 여성 고용 기업 등에 대한 세액공제)
Article 29-3 (Tax Credits for Enterprises Employing Career-Interrupted Women)
제29조의4(근로소득을 증대시킨 기업에 대한 세액공제)
Article 29-4 (Tax Credits for Enterprises Increasing Earned Income)
제29조의5(청년고용을 증대시킨 기업에 대한 세액공제)
Article 29-5 (Tax Credits for Enterprises Increasing Jobs for Youths)
제29조의6(중소기업 청년근로자 및 핵심인력 성과보상기금 수령액에 대한 소득세 감면 등)
Article 29-6 (Income Tax Reductions or Exemptions on Payments Received from Performance Compensation Fund for Youth Employees and Core Personnel of Small and Medium Enterprises)
제29조의7(고용을 증대시킨 기업에 대한 세액공제)
Article 29-7 (Tax Credit for Enterprises Increasing Jobs)
제29조의8(통합고용세액공제)
Article 29-8 (Integrated Tax Credit for Employment)
제30조(중소기업 취업자에 대한 소득세 감면)
Article 30 (Income Tax Reduction or Exemption for Employees of Small or Medium Enterprises)
제30조의2 삭제 <2022. 12. 31.>
Article 30-2 Deleted.
제30조의3(고용유지중소기업 등에 대한 과세특례)
Article 30-3 (Special Taxation for Small or Medium Enterprises Maintaining Employment)
제30조의4(중소기업 사회보험료 세액공제)
Article 30-4 (Tax Credits for Social Insurance Premiums for Small or Medium Enterprises)
제5절 기업구조조정을 위한 조세특례
SECTION 5 Special Taxation for Corporate Restructuring
제30조의5(창업자금에 대한 증여세 과세특례)
Article 30-5 (Special Taxation for Gift Tax on Start-Up Funds)
제30조의6(가업의 승계에 대한 증여세 과세특례)
Article 30-6 (Special Taxation for Gift Tax on Succession to Family Business)
제30조의7(가업승계 시 증여세의 납부유예)
Article 30-7 (Deferral of Payment of Gift Tax for Succession to Family Business)
제31조(중소기업 간의 통합에 대한 양도소득세의 이월과세 등)
Article 31 (Capital Gains Tax Carried Forward Following Consolidation between Small or Medium Enterprises)
제32조(법인전환에 대한 양도소득세의 이월과세)
Article 32 (Capital Gains Tax Carried Forward Following Conversion into Corporation)
제33조(사업전환 통상변화대응지원기업에 대한 과세특례)
Article 33 (Special Taxation for Enterprises Supporting Response to Commercial Changes in Business Conversion)
제33조의2 삭제 <2020. 12. 29.>
Article 33-2 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 <2001. 12. 29.>
Article 35 Deleted.
제36조 삭제 <2001. 12. 29.>
Article 36 Deleted.
제37조 삭제 <2017. 12. 19.>
Article 37 Deleted.
제38조(주식의 포괄적 교환ㆍ이전에 대한 과세특례)
Article 38 (Special Taxation for All-Inclusive Share Swap or Transfer)
제38조의2(주식의 현물출자 등에 의한 지주회사의 설립 등에 대한 과세특례)
Article 38-2 (Special Taxation for Incorporation of Holding Companies through Investment In Kind with Stocks)
제38조의3(내국법인의 외국자회사 주식 등의 현물출자에 대한 과세특례)
Article 38-3 (Special Taxation for Investment in Kind with Stocks of Foreign Subsidiaries by Domestic Corporation)
제39조(채무의 인수ㆍ변제에 대한 과세특례)
Article 39 (Special Taxation for Assumption and Payment of Debts)
제40조(주주등의 자산양도에 관한 법인세 등 과세특례)
Article 40 (Special Taxation on Corporate Tax Following Transfer of Assets by Stockholder)
제41조 삭제 <2007. 12. 31.>
Article 41 Deleted.
제41조의2 삭제 <2008. 12. 26.>
Article 41-2 Deleted.
제42조 삭제 <2001. 12. 29.>
Article 42 Deleted.
제43조(구조조정대상 부동산 취득자에 대한 양도소득세의 감면 등)
Article 43 (Reduction or Exemption, etc. of Capital Gains Tax on Acquisitor of Real Estate Subject to Restructuring)
제43조의2 삭제 <2008. 12. 26.>
Article 43-2 Deleted.
제44조(재무구조개선계획 등에 따른 기업의 채무면제익에 대한 과세특례)
Article 44 (Special Taxation for Gains from Debt Relief of Corporations Implementing Financial Restructuring Plans)
제45조(감자에 대한 과세특례)
Article 45 (Special Taxation for Reduction of Capital)
제45조의2(공공기관의 구조개편을 위한 분할에 대한 과세특례)
Article 45-2 (Special Taxation for Corporate Split for Restructuring of Public Institutions)
제46조(기업 간 주식등의 교환에 대한 과세특례)
Article 46 (Special Taxation for Exchange of Stocks, etc. between Enterprises)
제46조의2(벤처기업의 전략적 제휴를 위한 주식교환 등에 대한 과세특례)
Article 46-2 (Special Taxation for Corporate Stock Exchange, etc. for Strategic Partnership with Venture Business)
제46조의3(물류기업의 전략적 제휴를 위한 주식교환 등에 대한 과세특례)
Article 46-3 (Special Taxation for Corporate Stock Exchange, etc. for Strategic Partnership of Logistics Enterprises)
제46조의4(자가물류시설의 양도차익에 대한 법인세 과세특례)
Article 46-4 (Special Taxation of Corporate Tax on Margins Accruing from Transfer of Self-Logistics Facilities)
제46조의5(물류사업 분할에 대한 과세특례)
Article 46-5 (Special Taxation on Division of Logistics Business)
제46조의6(물류법인의 합병 시 이월결손금의 승계에 대한 과세특례)
Article 46-6 (Special Taxation for Succession to Deficits Carried Forward following Merger of Logistics Corporations)
제46조의7(전략적 제휴를 위한 비상장 주식교환등에 대한 과세특례)
Article 46-7 (Special Taxation for Swap of Unlisted Stocks for Strategic Partnership)
제46조의8(주식매각 후 벤처기업등 재투자에 대한 과세특례)
Article 46-8 (Special Taxation for Re-Investment in Venture Businesses after Sale of Stocks)
제47조(벤처기업 복수의결권주식 취득에 대한 과세특례)
Article 47 (Special Taxation on Acquisition of Multiple Voting Stocks of Venture Business)
제47조의2 삭제 <2008. 12. 26.>
Article 47-2 Deleted.
제47조의3(벤처기업의 합병 시 이월결손금의 승계에 대한 과세특례)
Article 47-3 (Special Taxation for Succession to Deficit Carried Forward following Merger with Venture Businesses)
제6절 금융기관 구조조정을 위한 조세특례
SECTION 6 Special Taxation for Restructuring Financial Institutions
제47조의4(합병에 따른 중복자산의 양도에 대한 과세특례)
Article 47-4 (Special Taxation for Transfer of Redundant Assets following Merger)
제48조(구조개선적립금에 대한 과세특례)
Article 48 (Special Taxation for Reserves for Structural Improvement)
제49조 삭제 <2008. 12. 26.>
Article 49 Deleted.
제50조 삭제 <2001. 12. 29.>
Article 50 Deleted.
제51조 삭제 <2001. 12. 29.>
Article 51 Deleted.
제52조(금융기관의 자산ㆍ부채 인수에 대한 법인세 과세특례)
Article 52 (Special Taxation of Corporate Tax on Takeover of Assets or Debts by Financial Institutions)
제52조의2 삭제 <2008. 12. 26.>
Article 52-2 Deleted.
제53조 삭제 <1999. 12. 28.>
Article 53 Deleted.
제54조 삭제 <2008. 12. 26.>
Article 54 Deleted.
제55조 삭제 <2008. 12. 26.>
Article 55 Deleted.
제55조의2(자기관리 부동산투자회사 등에 대한 과세특례)
Article 55-2 (Special Taxation for Self-Managed Real Estate Investment Companies)
제56조 삭제 <2001. 12. 29.>
Article 56 Deleted.
제57조(증권시장안정기금 등에 출자함으로써 발생하는 손익의 귀속사업연도)
Article 57 (Business Year for Profits or Losses Arising from Investments in Securities Market Stabilization Fund, etc.)
제7절 지역 간의 균형발전을 위한 조세특례
SECTION 7 Special Taxation for Balanced Regional Development
제58조(고향사랑 기부금에 대한 세액공제 등)
Article 58 (Tax Credit on Hometown Love Donations)
제59조 삭제 <1999. 8. 31.>
Article 59 Deleted.
제60조(공장의 대도시 밖 이전에 대한 법인세 과세특례)
Article 60 (Special Taxation for Corporate Tax on Relocating Factories to Outside of Large Cities)
제61조(법인 본사를 수도권과밀억제권역 밖으로 이전하는 데 따른 양도차익에 대한 법인세 과세특례)
Article 61 (Special Taxation for Corporate Tax on Transfer Gains Following Relocation of Corporation's Head Office to Outside of Overconcentration Control Region of Seoul Metropolitan Area)
제62조(공공기관이 혁신도시 등으로 이전하는 경우 법인세 등 감면)
Article 62 (Reduction or Exemption of Corporate Tax for Public Institutions Relocating to Innovation Cities)
제63조(수도권 밖으로 공장을 이전하는 기업에 대한 세액감면 등)
Article 63 (Tax Reduction or Exemption for Enterprises Relocating Factories to Outside of Seoul Metropolitan Area)
제63조의2(수도권 밖으로 본사를 이전하는 법인에 대한 세액감면 등)
Article 63-2 (Tax Reduction or Exemption for Corporations Relocating Head Offices to Outside of Seoul Metropolitan Area)
제63조의3 삭제 <2008. 12. 26.>
Article 63-3 Deleted.
제64조(농공단지 입주기업 등에 대한 세액감면)
Article 64 (Tax Reduction or Exemption for Enterprises that Occupy Agro-Industrial Complexes)
제65조 삭제 <2000. 12. 29.>
Article 65 Deleted.
제66조(영농조합법인 등에 대한 법인세의 면제 등)
Article 66 (Corporation Tax Exemption for Agricultural Partnerships)
제67조(영어조합법인 등에 대한 법인세의 면제 등)
Article 67 (Corporate Tax Exemption for Fishery Partnerships)
제68조(농업회사법인에 대한 법인세의 면제 등)
Article 68 (Corporate Tax Exemption for Agricultural Companies)
제69조(자경농지에 대한 양도소득세의 감면)
Article 69 (Reduction or Exemption of Capital Gains Tax for Self-Cultivating Farmland)
제69조의2(축사용지에 대한 양도소득세의 감면)
Article 69-2 (Reduction or Exemption of Capital Gains Tax on Site of Stables for Livestock)
제69조의3(어업용 토지등에 대한 양도소득세의 감면)
Article 69-3 (Reduction or Exemption of Capital Gains Tax on Land. for Fishery)
제69조의4(자경산지에 대한 양도소득세의 감면)
Article 69-4 (Reduction or Exemption of Capital Gains Tax on Self-Cultivated Mountainous Districts)
제70조(농지대토에 대한 양도소득세 감면)
Article 70 (Reduction or Exemption of Capital Gains Tax for Substitute Land for Farmland)
제70조의2(경영회생 지원을 위한 농지 매매 등에 대한 양도소득세 과세특례)
Article 70-2 (Special Taxation for Capital Gains Tax on Sale, etc. of Farmland to Support Business Workout)
제71조(영농자녀등이 증여받는 농지 등에 대한 증여세의 감면)
Article 71 (Reduction or Exemption of Gift Tax for Farmland Gifted to Farming Offspring)
제71조의2(인구감소지역 주택 취득자에 대한 양도소득세 및 종합부동산세 과세특례)
Article 71-2 (Special Cases for Taxation of Capital Gains Tax and Comprehensive Real Estate Holding Tax on Purchasers of Housing in Depopulated Areas)
제8절 공익사업지원을 위한 조세특례
SECTION 8 Special Taxation for Support of Public Service Projects
제72조(조합법인 등에 대한 법인세 과세특례)
Article 72 (Special Taxation concerning Corporate Tax on Incorporated Associations)
제72조의2 삭제 <2006. 12. 30.>
Article 72-2 Deleted.
제73조 삭제 <2010. 12. 27.>
Article 73 Deleted.
제74조(고유목적사업준비금의 손금산입특례)
Article 74 (Special Cases of Including Reserve Funds for Proper Purpose Business in Deductible Expenses)
제75조(기부장려금)
Article 75 (Donation Incentives)
제76조(정치자금의 손금산입특례 등)
Article 76 (Special Cases, etc. of Including Political Funds in Deductible Expenses)
제77조(공익사업용 토지 등에 대한 양도소득세의 감면)
Article 77 (Reduction or Exemption of Capital Gains Tax for Land for Public Works Projects)
제77조의2(대토보상에 대한 양도소득세 과세특례)
Article 77-2 (Special Taxation for Capital Gains Tax on Compensation by Substitute Land)
제77조의3(개발제한구역 지정에 따른 매수대상 토지등에 대한 양도소득세의 감면)
Article 77-3 (Capital Gains Tax Reduction or Exemption for Land subject to Purchase Following Designation of Development Restriction Zones)
제78조 삭제 <2001. 12. 29.>
Article 78 Deleted.
제79조 삭제 <2001. 12. 29.>
Article 79 Deleted.
제80조 삭제 <2001. 12. 29.>
Article 80 Deleted.
제81조 삭제 <2001. 12. 29.>
Article 81 Deleted.
제81조의2 삭제 <2006. 12. 30.>
Article 81-2 Deleted.
제82조 삭제 <2001. 12. 29.>
Article 82 Deleted.
제83조(박물관 등의 이전에 대한 양도소득세의 과세특례)
Article 83 (Special Taxation for Capital Gains Tax for Relocating Museums, etc.)
제84조 삭제 <2006. 12. 30.>
Article 84 Deleted.
제85조 삭제 <2006. 12. 30.>
Article 85 Deleted.
제85조의2(행정중심복합도시ㆍ혁신도시 개발예정지구 내 공장의 지방 이전에 대한 과세특례)
Article 85-2 (Special Taxation for Relocating Factories in Areas Subject to Development Plans of Administrative City and Innovation Cities to Rural Areas)
제85조의3(기업도시개발사업구역 등 안에 소재하는 토지의 현물출자 등에 대한 법인세 과세특례)
Article 85-3 (Special Taxation for Corporate Tax on Investment in Kind, etc. with Land Located in Enterprise City Development Project District, etc.)
제85조의4(경제자유구역 개발사업을 위한 토지의 현물출자에 대한 법인세 과세특례)
Article 85-4 (Special Taxation for Corporate Tax on Investment in Kind with Land for Free Economic Zone Development Projects)
제85조의5(어린이집용 토지 등의 양도차익에 대한 과세특례)
Article 85-5 (Special Taxation for Proceeds from Transferring Land, etc. for Child-Care Centers)
제85조의6(사회적기업 및 장애인 표준사업장에 대한 법인세 등의 감면)
Article 85-6 (Reduction or Exemption of Corporate Tax for Social Enterprises and Standard Workplaces for Persons with Disabilities)
제85조의7(공익사업을 위한 수용등에 따른 공장 이전에 대한 과세특례)
Article 85-7 (Special Taxation for Relocation of Factories due to Expropriation for Public Works Projects)
제85조의8(중소기업의 공장이전에 대한 과세특례)
Article 85-8 (Special Taxation for Small or Medium Enterprises Upon Relocation of Factories)
제85조의9(공익사업을 위한 수용 등에 따른 물류시설 이전에 대한 과세특례)
Article 85-9 (Special Taxation for Relocation of Logistics Facilities due to Expropriation for Public Service Projects)
제85조의10(국가에 양도하는 산지에 대한 양도소득세의 감면)
Article 85-10 (Capital Gains Tax Reduction or Exemption for Mountainous Districts Transferred to State)
제9절 저축 지원을 위한 조세특례
SECTION 9 Special Taxation for Support of Savings
제86조 삭제 <2013. 1. 1.>
Article 86 Deleted.
제86조의2 삭제 <2013. 1. 1.>
Article 86-2 Deleted.
제86조의3(소기업ㆍ소상공인 공제부금에 대한 소득공제 등)
Article 86-3 (Income Deductions for Mutual Aid Funds for Small Enterprises and Micro Enterprises)
제86조의4(연금계좌세액공제 등)
Article 86-4 (Tax Credit on Pension Accounts)
제87조(주택청약종합저축 등에 대한 소득공제 등)
Article 87 (Income Deductions for Collective Savings Accounts for Housing Subscription)
제87조의2(농어가목돈마련저축에 대한 비과세)
Article 87-2 (Non-Taxation on Lump-Sum Savings of Farming and Fishing Households)
제87조의3 삭제 <2010. 1. 1.>
Article 87-3 Deleted.
제87조의4 삭제 <2005. 12. 31.>
Article 87-4 Deleted.
제87조의5(선박투자회사의 주주에 대한 과세특례)
Article 87-5 (Special Taxation for Stockholders of Ship Investment Companies)
제87조의6(부동산집합투자기구등 집합투자증권의 배당소득에 대한 과세특례)
Article 87-6 (Special Taxation for Dividend Income from Collective Investment Securities, such as Real Estate Funds)
제87조의7(공모부동산집합투자기구의 집합투자증권의 배당소득에 대한 과세특례)
Article 87-7 (Special Taxation on Dividend Income from Collective Investment Securities of Publicly Offered Real Estate Funds)
제88조 삭제 <2010. 1. 1.>
Article 88 Deleted.
제88조의2(비과세종합저축에 대한 과세특례)
Article 88-2 (Special Taxation on Tax-Free Comprehensive Savings)
제88조의3 삭제 <2003. 12. 30.>
Article 88-3 Deleted.
제88조의4(우리사주조합원 등에 대한 과세특례)
Article 88-4 (Special Taxation for Members of Employee Stock Ownership Associations)
제88조의5(조합 등 출자금 등에 대한 과세특례)
Article 88-5 (Special Taxation for Capital Investments in Cooperatives)
제88조의6 삭제 <2010. 1. 1.>
Article 88-6 Deleted.
제89조(세금우대종합저축에 대한 과세특례)
Article 89 (Special Taxation for Tax-Favored Comprehensive Savings)
제89조의2(세금우대저축자료의 제출 등)
Article 89-2 (Submission of Data on Tax-Favored Savings)
제89조의3(조합등예탁금에 대한 저율과세 등)
Article 89-3 (Low Rate of Taxation on Deposits in Cooperatives)
제90조 삭제 <1999. 12. 28.>
Article 90 Deleted.
제90조의2(세금우대자료 미제출 가산세)
Article 90-2 (Penalty Tax on Failure to Submit Tax-favored Data)
제91조 삭제 <2010. 12. 27.>
Article 91 Deleted.
제91조의2(집합투자기구에 대한 과세특례)
Article 91-2 (Special Taxation for Collective Investment Schemes)
제91조의3 삭제 <2003. 12. 30.>
Article 91-3 Deleted.
제91조의4 삭제 <2013. 1. 1.>
Article 91-4 Deleted.
제91조의5 삭제 <2010. 1. 1.>
Article 91-5 Deleted.
제91조의6(해외자원개발투자회사 등의 주식의 배당소득에 대한 과세특례)
Article 91-6 (Special Taxation on Dividend Income from Stocks of Overseas Resources Development Investment Companies)
제91조의7 삭제 <2014. 12. 23.>
Article 91-7 Deleted.
제91조의8 삭제 <2010. 12. 27.>
Article 91-8 Deleted.
제91조의9 삭제 <2014. 12. 23.>
Article 91-9 Deleted.
제91조의10 삭제 <2014. 12. 23.>
Article 91-10 Deleted.
제91조의11 삭제 <2014. 12. 23.>
Article 91-11 Deleted.
제91조의12(재외동포전용 투자신탁등에 대한 과세특례)
Article 91-12 (Special Taxation on Investment Trusts, etc. for Exclusive Use of Overseas Koreans)
제91조의13 삭제 <2014. 1. 1.>
Article 91-13 Deleted.
제91조의14(재형저축에 대한 비과세)
Article 91-14 (Non-Taxation on Asset-Building Savings)
제91조의15(고위험고수익채권투자신탁에 대한 과세특례)
Article 91-15 (Special Taxation for High-Yield, High-Risk Bond Investment Trusts)
제91조의16(장기집합투자증권저축에 대한 소득공제)
Article 91-16 (Income Deductions for Long-Term Collective Investment Securities Savings)
제91조의17(해외주식투자전용집합투자기구에 대한 과세특례)
Article 91-17 (Special Taxation for Collective Investment Schemes Only for Investment in Foreign Stocks)
제91조의18(개인종합자산관리계좌에 대한 과세특례)
Article 91-18 (Special Taxation for Individual Savings Accounts)
제91조의19(장병내일준비적금에 대한 비과세)
Article 91-19 (Non-Taxation on Installment Savings for Future-Preparation of Military Personnel)
제91조의20(청년형 장기집합투자증권저축에 대한 소득공제)
Article 91-20 (Income Deductions for Long-Term Collective Investment Securities Savings for Youth)
제91조의21(청년희망적금에 대한 비과세)
Article 91-21 (Non-Taxation on Youth Hope Installment Savings)
제91조의22(청년도약계좌에 대한 비과세)
Article 91-22 (Non-Taxation on Youth Take-Off Accounts)
제91조의23(개인투자용국채에 대한 과세특례)
Article 91-23 (Special Taxation on National Bonds for Individual Investment)
제91조의24(과세특례 대상 저축 등의 소득기준 적용에 대한 특례)
Article 91-24 (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
제92조(혼인에 대한 세액공제)
Article 92 (Tax Credits for Marriage)
제93조 삭제 <2007. 12. 31.>
Article 93 Deleted.
제94조 삭제 <2018. 12. 24.>
Article 94 Deleted.
제95조 삭제 <2001. 12. 29.>
Article 95 Deleted.
제95조의2(월세액에 대한 세액공제)
Article 95-2 (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 감면 특례)
Article 97-2 (Special Cases for Capital Gains Tax Reduction or Exemption for Newly-Built Rental Houses)
제97조의3(장기일반민간임대주택 등에 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 감면)
Article 97-5 (Capital Gains Tax Reductions or Exemptions for Long-Term General Private 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 양도한 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 등 과세특례)
Article 98-2 (Special Taxation on Capital Gains Tax for Acquisition of Unsold Local Housing Units)
제98조의3(미분양주택의 취득자에 대한 양도소득세의 과세특례)
Article 98-3 (Special Taxation for Capital Gains Tax on Purchasers of Unsold Housing Units)
제98조의4(비거주자의 주택취득에 대한 양도소득세의 과세특례)
Article 98-4 (Special Taxation for Capital Gains Tax on Acquisition of Houses by Non-Residents)
제98조의5(수도권 밖의 지역에 있는 미분양주택의 취득자에 대한 양도소득세의 과세특례)
Article 98-5 (Special Taxation for Capital Gains Tax on Purchasers of Unsold Housing Units Located outside Seoul Metropolitan Area)
제98조의6(준공후미분양주택의 취득자에 대한 양도소득세의 과세특례)
Article 98-6 (Special Taxation for Capital Gains Tax on Purchasers of Completed but Unsold Housing Units)
제98조의7(미분양주택의 취득자에 대한 양도소득세의 과세특례)
Article 98-7 (Special Taxation for Capital Gains Tax on Purchasers of Unsold Housing Units)
제98조의8(준공후미분양주택의 취득자에 대한 양도소득세 과세특례)
Article 98-8 (Special Taxation for Capital Gains Tax on Purchasers of Completed but Unsold Housing Units)
제98조의9(수도권 밖의 지역에 있는 준공후미분양주택 취득자에 대한 양도소득세 및 종합부동산세 과세특례)
Article 98-9 (Special Taxation of Capital Gains Tax and Comprehensive Real Estate Holding Tax on Acquirers of Unsold Housing Units after Completion in Areas Outside of Seoul Metropolitan Area)
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)
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(재기중소기업인에 대한 납부고지의 유예 등의 특례)
Article 99-8 (Special Cases concerning Deferral of Tax Collection from Resurgent Small and Medium Entrepreneurs)
제99조의9(위기지역 창업기업에 대한 법인세 등의 감면)
Article 99-9 (Reduction or Exemption of Corporate Tax for Start-Up Enterprises Incorporated in Crisis Areas)
제99조의10(영세개인사업자의 체납액 징수특례)
Article 99-10 (Special Taxation concerning Collection of Delinquent Taxes from Small Private Enterprises)
제99조의11(감염병 피해에 따른 특별재난지역의 중소기업에 대한 법인세 등의 감면)
Article 99-11 (Reduction or Exemption of Corporate Tax for Small and Medium Enterprises in Special Disaster Areas Affected by Infectious Disease)
제99조의12(선결제 금액에 대한 세액공제)
Article 99-12 (Tax Credits for Prepayment)
제99조의13(감염병 예방 조치에 따른 소상공인 손실보상금에 대한 과세특례)
Article 99-13 (Special taxation on compensation for losses of small business owners due to measures to prevent infectious diseases)
제99조의14(연금계좌 납입에 대한 양도소득세의 과세특례)
Article 99-14 (Special Taxation of Capital Gains Tax on Payment of Pension Accounts)
제100조(근로자의 주거안정 지원을 위한 과세특례)
Article 100 (Special Taxation for Assistance in Stability of Employees' Housing Situation)
제10절의2 근로 장려를 위한 조세특례
SECTION 10-2 Special Taxation for Heightening Willingness to Work
제100조의2(근로장려세제)
Article 100-2 (Earned Income Tax Credits)
제100조의3(근로장려금의 신청자격)
Article 100-3 (Eligibility to Apply for Labor Encouragement Subsidies)
제100조의4(부양자녀의 요건과 판정시기)
Article 100-4 (Requirements for Dependent Children and Timing for Determination)
제100조의5(근로장려금의 산정)
Article 100-5 (Calculation of Labor Encouragement Subsidies)
제100조의6(근로장려금의 신청 등)
Article 100-6 (Filing Applications for Labor Encouragement Subsidies)
제100조의7(근로장려금의 결정)
Article 100-7 (Determination of Labor Encouragement Subsidies)
제100조의8(근로장려금의 환급 및 정산 등)
Article 100-8 (Refund and Settling Balance of Labor Encouragement Subsidies)
제100조의9(근로장려금 환급의 제한)
Article 100-9 (Restriction on Refund of Labor Encouragement Subsidies)
제100조의10(근로장려금의 경정 등)
Article 100-10 (Correction, etc. of Labor Encouragement Subsidies)
제100조의11(신청자 등에 대한 확인ㆍ조사)
Article 100-11 (Verification and Inspection of Applicants, etc.)
제100조의12(금융거래 정보에 대한 조회)
Article 100-12 (Inquiries into Financial Transaction Information)
제100조의13(자료요청)
Article 100-13 (Request for Data)
제10절의3 동업기업에 대한 조세특례
SECTION 10-3 Special Taxation for Stabilization of National Living
제100조의14(용어의 뜻)
Article 100-14 (Definitions)
제100조의15(적용범위)
Article 100-15 (Scope of Application)
제100조의16(동업기업 및 동업자의 납세의무)
Article 100-16 (Duties of Partnership Firms and Partners to Pay Taxes)
제100조의17(동업기업과세특례의 적용 및 포기신청)
Article 100-17 (Application for Eligibility for or Waiver of Special Taxation for Partnership Firms)
제100조의18(동업기업 소득금액 등의 계산 및 배분)
Article 100-18 (Calculation and Allocation of Income of Partnership Firms)
제100조의19(동업기업과 동업자 간의 거래)
Article 100-19 (Transactions between Partnership Firm and its Partners)
제100조의20(지분가액의 조정)
Article 100-20 (Adjustment of Value of Equity Shares)
제100조의21(동업기업 지분의 양도)
Article 100-21 (Transfer of Equity Shares in Partnership Firms)
제100조의22(동업기업 자산의 분배)
Article 100-22 (Distribution of Assets of Partnership Firms)
제100조의23(동업기업의 소득의 계산 및 배분명세 신고)
Article 100-23 (Reporting on Details of Calculation and Allocation of Income of Partnership Firms)
제100조의24(비거주자 또는 외국법인인 동업자에 대한 원천징수)
Article 100-24 (Withholding Taxes from Non-resident or Foreign Corporation Partners)
제100조의25(가산세)
Article 100-25 (Penalty Tax)
제100조의26(준용규정)
Article 100-26 (Provisions Applicable Mutatis Mutandis)
제10절의4 자녀 장려를 위한 조세특례
SECTION 10-4 Special Taxation for Encouragement of Children
제100조의27(자녀장려세제)
Article 100-27 (Child Care Tax Credit System)
제100조의28(자녀장려금의 신청자격)
Article 100-28 (Eligibility to Apply for Child Care Subsidies)
제100조의29(자녀장려금의 산정)
Article 100-29 (Calculation of Child Care Subsidies)
제100조의30(자녀장려금의 신청 등)
Article 100-30 (Application for Child Care Subsidies)
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 Investment and 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. 27.>
Article 100-33 Deleted.
제100조의34 삭제 <2010. 12. 27.>
Article 100-34 Deleted.
제11절 그 밖의 직접국세 특례
SECTION 11 Special Taxation for Other Direct National Taxes
제101조 삭제 <2019. 12. 31.>
Article 101 Deleted.
제102조(산림개발소득에 대한 세액감면)
Article 102 (Tax Reduction or Exemption for Income from Forest Development)
제103조 삭제 <2000. 12. 29.>
Article 103 Deleted.
제104조 삭제 <2007. 12. 31.>
Article 104 Deleted.
제104조의2(어업협정에 따른 어업인에 대한 지원)
Article 104-2 (Assistance to Fishermen Affected by Fishery Treaties)
제104조의3(자본확충목적회사에 대한 과세특례)
Article 104-3 (Special Taxation on Special Purpose Companies for Recapitalization)
제104조의4(다자간매매체결거래에 대한 소득세 등 과세특례)
Article 104-4 (Special Taxation for Income Tax, etc. on Multilateral-Trade Contracts)
제104조의5(지급명세서등에 대한 세액공제)
Article 104-5 (Tax Credits on Statements of Payment)
제104조의6 삭제 <2011. 12. 31.>
Article 104-6 Deleted.
제104조의7(정비사업조합에 대한 과세특례)
Article 104-7 (Special Taxation for Rearrangement Project Associations)
제104조의8(전자신고 등에 대한 세액공제)
Article 104-8 (Tax Credits for Electronic Returns)
제104조의9(여수세계박람회 참가준비금의 손금산입)
Article 104-9 (Inclusion of Reserve Funds for Participation in EXPO 2012 Yeosu Korea in Deductible Expenses)
제104조의10(해운기업에 대한 법인세 과세표준 계산 특례)
Article 104-10 (Special Cases concerning Calculating Corporate Tax Base for Shipping Enterprises)
제104조의11(신용회복목적회사 출연 시 손금 산입 특례)
Article 104-11 (Special cases for inclusion of deductible expenses in contributions to credit rehabilitation services companies)
제104조의12(신용회복목적회사에 대한 과세특례)
Article 104-12 (Special Taxation for Credit Rehabilitation Services Companies)
제104조의13(향교 및 종교단체에 대한 종합부동산세 과세특례)
Article 104-13 (Special Taxation of Comprehensive Real Estate Holding Tax for Confucian Schools and Religious Organizations)
제104조의14(제3자물류비용에 대한 세액공제)
Article 104-14 (Tax Credits for Third Party Logistics Expenses)
제104조의15(해외자원개발투자에 대한 과세특례)
Article 104-15 (Special Taxation for Investment in Development of Overseas Resources)
제104조의16(대학 재정 건전화를 위한 과세특례)
Article 104-16 (Special Taxation for Financial Soundness of Universities and Colleges)
제104조의17(금융기관의 휴면예금 출연 시 손금산입 특례)
Article 104-17 (Special Cases for Inclusion in Deductible Expenses at Time of Contribution of Dormant Deposits of Financial Institutions)
제104조의18 삭제 <2020. 12. 29.>
Article 104-18 Deleted.
제104조의19(주택건설사업자가 취득한 토지에 대한 과세특례)
Article 104-19 (Special Taxation for Land Acquired by Housing Construction Project Operators)
제104조의20(산업단지 개발사업 시행에 따른 양도소득세 과세특례)
Article 104-20 (Special Taxation for Capital Gains Tax following Implementation of Industrial Complex Development Projects)
제104조의21(대한주택공사 및 한국토지공사의 합병에 대한 법인세 과세특례)
Article 104-21 (Special Taxation for Corporate Tax on Consolidation of Korea National Housing Corporation and Korea Land Corporation)
제104조의22(기업의 운동경기부 등 설치ㆍ운영에 대한 과세특례)
Article 104-22 (Special Taxation for Establishment and Operation of Corporate Sport Teams)
제104조의23(국제회계기준 적용 내국법인등에 대한 대손충당금 환입액의 익금불산입)
Article 104-23 (Exclusion of Amount Transferred to Bad Debt Allowances from Gross Incomes in Cases of Domestic Corporations Subject to Application of International Financial Reporting Standards)
제104조의24(해외진출기업의 국내복귀에 대한 세액감면)
Article 104-24 (Tax Reduction or Exemption for Overseas Korean Enterprises on their Return to Korea)
제104조의25(석유제품 전자상거래에 대한 세액공제)
Article 104-25 (Tax Credits for Electronic Commerce of Petroleum Products)
제104조의26(정비사업조합 설립인가등의 취소에 따른 채권의 손금산입)
Article 104-26 (Inclusion of Claims in Deductible Expenses Following Revocation of Authorization for Establishment of Rearrangement Project Associations)
제104조의27 삭제 <2017. 12. 19.>
Article 104-27 Deleted.
제104조의28(2018 평창 동계올림픽대회 및 동계패럴림픽대회에 대한 과세특례)
Article 104-28 (Special Taxation for 2018 PyeongChang Olympic and Paralympic Winter Games)
제104조의29(2019광주세계수영선수권대회에 대한 과세특례)
Article 104-29 (Special Taxation on 2019 Gwangju FINA World Aquatics Championships)
제104조의30(우수 선화주기업 인증을 받은 화주 기업에 대한 세액공제)
Article 104-30 (Tax Credits on Shipping Companies Certified as Excellent Shipping Companies)
제104조의31(프로젝트금융투자회사에 대한 소득공제)
Article 104-31 (Income Deductions for Project Financing Investment Companies)
제104조의32(용역제공자에 관한 과세자료의 제출에 대한 세액공제)
Article 104-32 (Tax Credits for Submission of Tax Data concerning Service Providers)
제104조의33(해외건설자회사에 지급한 대여금등에 대한 손금산입 특례)
Article 104-33 (Special cases concerning inclusion of loans paid to overseas construction subsidiaries in deductible expenses)
제104조의34(건설기계의 양도차익에 대한 과세특례)
Article 104-34 (Special Taxation on Capital Gains from Transfer of Construction Machinery)
제3장 간접국세
CHAPTER III INDIRECT NATIONAL TAXES
제105조(부가가치세 영세율의 적용)
Article 105 (Application of Zero Rate of Value-Added Tax)
제105조의2(농업ㆍ임업ㆍ어업용 기자재에 대한 부가가치세의 환급에 관한 특례)
Article 105-2 (Special Cases for Refund of Value-Added Tax on Machinery and Materials for Agriculture, Forestry, and Fisheries)
제105조의3(운송사업용 자동차에 대한 부가가치세의 환급에 관한 특례)
Article 105-3 (Special cases concerning refund of value-added tax on motor vehicles for transportation business)
제106조(부가가치세의 면제 등)
Article 106 (Exemption from Value-Added Tax)
제106조의2(농업ㆍ임업ㆍ어업용 및 연안여객선박용 석유류에 대한 부가가치세 등의 감면 등)
Article 106-2 (Reduction and Exemption of Value-Added Tax on Petroleum Products for Agriculture, Forestry, Fisheries, and Coastal Passenger Ships)
제106조의3(금지금에 대한 부가가치세 과세특례)
Article 106-3 (Special Taxation for Value-Added Tax on Gold Bullion)
제106조의4(금 관련 제품에 대한 부가가치세 매입자 납부 특례)
Article 106-4 (Special Taxation for Payment of Value-Added Tax by Purchasers of Gold-Related Products)
제106조의5 삭제 <2014. 1. 1.>
Article106-5 Deleted.
제106조의6(금지금 등의 거래내용 제출)
Article 106-6 (Submission of Statement of Transactions of Gold Bullion, etc.)
제106조의7(일반택시 운송사업자의 부가가치세 납부세액 경감)
Article 106-7 (Value-Added Tax Relief for General Taxicab Business Operators)
제106조의8 삭제 <2014. 1. 1.>
Article106-8 Deleted.
제106조의9(스크랩등에 대한 부가가치세 매입자 납부특례)
Article 106-9 (Special Taxation for Payment of Value-Added Tax by Purchasers of Scrap)
제106조의10(신용카드 등 결제금액에 대한 부가가치세 대리납부 등)
Article 106-10 (Proxy Payment of Value-Added Tax on Amounts of Settlement by Credit Cards)
제106조의11(면세점송객용역에 대한 부가가치세 매입자 납부특례)
Article 106-11 (Special Cases for Purchaser's Payment of Value-Added Tax on Consignment Services to Duty-Free Shops)
제107조(외국사업자 등에 대한 간접세의 특례)
Article 107 (Special Cases concerning Indirect Taxes on Foreign Business Operators)
제107조의2(외국인 관광객에 대한 부가가치세의 특례)
Article 107-2 (Special Cases concerning Value-Added Tax for Foreign Tourists)
제107조의3(외국인관광객 미용성형 의료용역에 대한 부가가치세환급 특례)
Article 107-3 (Special Cases concerning Refunds of Value-Added Tax to Foreign Tourists Provided with Medical Services for Cosmetic Surgeries)
제108조(재활용폐자원 등에 대한 부가가치세 매입세액 공제특례)
Article 108 (Special Cases concerning Deduction of Input Tax Amount for Value-Added Tax on Recycled Waste Resources)
제108조의2(스크랩등사업자의 스크랩등에 대한 부가가치세 매입세액 공제특례)
Article 108-2 (Special Cases Concerning Deduction of Input Tax Amount for Value-Added Tax on Scrap, etc. of Business Operators of Scrap, etc.)
제108조의3(금사업자 등의 부가가치세 예정부과 특례)
Article 108-3 (Special Cases Concerning Preliminary Imposition of Value-Added Tax on Gold Business Operators)
제108조의4(소규모 개인사업자에 대한 부가가치세 감면)
Article 108-4 (Reduction or Exemption of Value-Added Tax for Small-Scale Sole Proprietorship)
제108조의5(간이과세자에 대한 부가가치세 납부의무의 면제 특례)
Article 108-5 (Special Cases of Exemption Simplified Taxable Persons from Liability to Pay Value-Added Tax)
제109조(환경친화적 자동차에 대한 개별소비세 감면)
Article 109 (Reduction or Exemption of Individual Consumption Tax on Environment-Friendly Motor Vehicles)
제109조의2(노후자동차 교체에 대한 개별소비세 감면)
Article 109-2 (Reduction or Exemption of Individual Consumption Tax for Replacing Decrepit Motor Vehicles)
제109조의3(여수세계박람회용 물품에 대한 개별소비세 면제)
Article 109-3 (Exemption from Individual Consumption Tax on Goods for EXPO 2012 Yeosu Korea)
제109조의4(자동차에 대한 개별소비세 감면)
Article 109-4 (Reduction or Exemption of Individual Consumption Tax on Motor Vehicles)
제110조(외교관용 등 승용자동차에 대한 개별소비세의 면제)
Article 110 (Exemption from Individual Consumption Tax on Passenger Motor Vehicles for Diplomats, etc.)
제111조(석유류에 대한 개별소비세의 면제)
Article 111 (Exemption of Individual Consumption Tax or Traffic, Energy and Environment Tax on Petroleum Products)
제111조의2(자동차 연료에 대한 개별소비세의 환급에 관한 특례)
Article 111-2 (Special Cases concerning Refund of Traffic, Energy and Environment Tax and Individual Consumption Tax on Fuel for Compact Motor Vehicles)
제111조의3(택시연료에 대한 개별소비세 등의 감면)
Article 111-3 (Reduction of, or Exemption from, Individual Consumption Tax on Taxi Fuel)
제111조의4(외교관용 등 자동차 연료에 대한 개별소비세 등의 환급 특례)
Article 111-4 (Special Cases concerning Refund of Individual Consumption Tax, etc. on Fuel of Motor Vehicles for Diplomats, etc.)
제111조의5(연안화물선용 경유에 대한 교통ㆍ에너지ㆍ환경세 감면)
Article 111-5 (Reduction or Exemption of Traffic, Energy and Environment Tax on Diesel for Coastal Cargo Ships)
제111조의6 삭제 <2022. 12. 31.>
Article 111-6 Deleted.
제112조(위기지역 소재 골프장에 대한 개별소비세 감면)
Article 112 (Reduction or Exemption of Individual Consumption Tax for Golf Courses in Crisis Areas)
제112조의2 삭제 <2010. 12. 27.>
Article 112-2 Deleted.
제113조(개별소비세의 감면절차 등)
Article 113 (Procedures, etc. for Reducing or Exempting Individual Consumption Tax and Traffic, Energy and Environment Tax)
Article 113 (Procedures for reducing or exempting individual consumption tax)
제113조의2(면세유등의 공급에 대한 통합관리)
Article 113-2 (Integrated Management of Supply of Tax-Free Petroleum, etc.)
제114조(군인 등에게 판매하는 물품에 대한 개별소비세와 주세의 면제)
Article 114 (Exemption from Individual Consumption Tax and Liquor Tax on Goods Sold to Military Personnel, etc.)
제115조(주세의 면제)
Article 115 (Exemption from Liquor Tax)
제116조(인지세의 면제)
Article 116 (Exemption from Stamp Tax)
제117조(증권거래세의 면제)
Article 117 (Exemption from Securities Transaction Tax)
제118조(관세의 경감)
Article 118 (Reduction of Customs Duties)
제118조의2(해외진출기업의 국내복귀에 대한 관세감면)
Article 118-2 (Reduction or Exemption of Customs Duties for Overseas Korean Enterprises on their Return to Korea)
제4장 삭제
CHAPTER IV Deleted.
제119조 삭제 <2014. 12. 23.>
Article 119 Deleted.
제120조 삭제 <2014. 12. 23.>
Article 120 Deleted.
제120조의2 삭제 <2010. 12. 27.>
Article 120-2 Deleted.
제121조 삭제 <2014. 12. 23.>
Article 121 Deleted.
제5장 외국인투자 등에 대한 조세특례
CHAPTER V SPECIAL TAXATION FOR FOREIGNERS' INVESTMENT
제121조의2(외국인투자에 대한 조세 감면)
Article 121-2 (Reduction or Exemption of Corporate Tax for Foreign Investment)
제121조의3(관세 등의 면제)
Article 121-3 (Exemption from Customs Duties, etc.)
제121조의4(증자의 조세감면)
Article 121-4 (Tax Reduction or Exemption for Capital Increase)
제121조의5(외국인투자에 대한 감면세액의 추징 등)
Article 121-5 (Additional Collection of Amount of Tax Reduced or Exempted on Foreign Investment)
제121조의6 삭제 <2010. 1. 1.>
Article 121-6 Deleted.
제121조의7(권한의 위임 등)
Article 121-7 (Delegation, etc. of Authority)
제5장의2 제주국제자유도시 육성을 위한 조세특례
CHAPTER V-2 SPECIAL TAXATION TO PROMOTE JEJU FREE INTERNATIONAL CITY
제121조의8(제주첨단과학기술단지 입주기업에 대한 법인세 등의 감면)
Article 121-8 (Reduction or Exemption of Corporate Tax for Enterprises that Occupy Jeju Science Park)
제121조의9(제주투자진흥지구 또는 제주자유무역지역 입주기업에 대한 법인세 등의 감면)
Article 121-9 (Reduction or Exemption of Corporate Tax for Enterprises that Occupy Jeju Investment Promotion Zone or Jeju Free Trade Zone)
제121조의10(제주첨단과학기술단지 입주기업 수입물품에 대한 관세의 면제)
Article 121-10 (Exemption from Customs Duties on Goods Imported by Enterprises that Occupy Jeju Science Park)
제121조의11(제주투자진흥지구 입주기업 수입물품에 대한 관세의 면제)
Article 121-11 (Exemption from Customs Duties on Goods Imported by Companies Located in Jeju Investment Promotion Zone)
제121조의12(제주투자진흥지구 또는 제주자유무역지역 입주기업에 대한 감면세액의 추징)
Article 121-12 (Additional Collection of Amount of Tax Reduced or Exempted from Enterprises that Occupy Jeju Investment Promotion Zone or Jeju Free Trade Zone)
제121조의13(제주도여행객 면세점에 대한 간접세 등의 특례)
Article 121-13 (Special Cases Concerning Indirect Tax, etc. for Jeju-do Traveler Using Duty-Free Shops)
제121조의14(입국경로에 설치된 보세판매장 등의 물품에 대한 간접세의 특례)
Article 121-14 (Special Cases concerning Indirect Taxes on Goods of Bonded Stores Installed in Passage Entering into Korea)
제121조의15(제주특별자치도 소재 골프장에 대한 개별소비세 감면)
Article 121-15 (Reduction or Exemption of Individual Consumption Tax on Golf Courses in Jeju Special Self-Governing Province)
제121조의16 삭제 <2015. 12. 15.>
Article 121-16 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
제121조의17(기업도시개발구역 등의 창업기업 등에 대한 법인세 등의 감면)
Article 121-17 (Reduction or Exemption of Corporate Tax for Start-Up Enterprises in Enterprise City Development Zones)
제121조의18(관광 중심 기업도시 내 골프장에 대한 개별소비세 감면)
Article 121-18 (Reduction of, or Exemption from, Individual Consumption Tax on Golf Courses in Tourism-Hub Enterprise Cities)
제121조의19(감면세액의 추징 등)
Article 121-19 (Additional Collection of Reduced or Exempted Amount of Tax)
제5장의4 아시아문화중심도시 지원을 위한 조세특례
CHAPTER V-4 SPECIAL TAXATION TO SUPPORT ASIAN CULTURAL HUB CITY
제121조의20(아시아문화중심도시 투자진흥지구 입주기업 등에 대한 법인세 등의 감면 등)
Article 121-20 (Reduction or Exemption of Corporate Tax for Enterprises that Occupy Investment Promotion Zone for Asian Cultural Hub City)
제5장의5 금융중심지의 조성과 발전을 위한 조세특례
CHAPTER V-5 SPECIAL TAXATION TO CREATE AND DEVELOP FINANCIAL HUBS
제121조의21(금융중심지 창업기업 등에 대한 법인세 등의 감면 등)
Article 121-21 (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
제121조의22(첨단의료복합단지 및 국가식품클러스터 입주기업에 대한 법인세 등의 감면)
Article 121-22 (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
제121조의23(농업협동조합중앙회의 분할 등에 대한 과세특례)
Article 121-23 (Special Taxation for Split-Off of National Agricultural Cooperative Federation)
제5장의8 공적자금 회수를 위한 조세특례
CHAPTER V-8 SPECIAL TAXATION TO RECOVER PUBLIC FUNDS
제121조의24(공적자금 회수를 위한 합병 및 분할 등에 대한 과세특례)
Article 121-24 (Special Taxation for Merger, Division, etc. to Recover Public Funds)
제5장의9 수산업협동조합중앙회 구조개편을 위한 조세특례
CHAPTER V-9 SPECIAL TAXATION FOR RESTRUCTURING OF NATIONAL FEDERATION OF FISHERIES COOPERATIVES
제121조의25(수산업협동조합중앙회의 분할 등에 대한 과세특례)
Article 121-25 (Special Taxation for Division of National Federation of Fisheries Cooperatives)
제5장의10 사업재편계획을 위한 조세특례
CHAPTER V-10 SPECIAL TAXATION FOR BUSINESS RESTRUCTURING PLANS
제121조의26(내국법인의 금융채무 상환 및 투자를 위한 자산매각에 대한 과세특례)
Article 121-26 (Special Taxation for Assets Sold by Domestic Corporations for Repayment of Financial Debts and Investment)
제121조의27(채무의 인수ㆍ변제에 대한 과세특례)
Article 121-27 (Special Taxation for Assumption and Payment of Debts)
제121조의28(주주등의 자산양도에 관한 법인세 등 과세특례)
Article 121-28 (Special Taxation for Corporate Tax Following Transfer of Assets of Stockholders)
제121조의29(사업재편계획에 따른 기업의 채무면제익에 대한 과세특례)
Article 121-29 (Special Taxation for Gains from Debt Relief of Corporations Implementing Corporate Restructuring Plans)
제121조의30(기업 간 주식등의 교환에 대한 과세특례)
Article 121-30 (Special Taxation for Exchange of Stocks between Enterprises)
제121조의31(합병에 따른 중복자산의 양도에 대한 과세특례)
Article 121-31 (Special Taxation for Transfer of Redundant Assets following Merger)
제121조의32(사업재편계획에 따른 합병 시 주식교부비율 특례)
Article 121-32 (Special Cases concerning Distribution Ratio of Stocks upon Merger under Corporate Restructuring Plan)
제121조의33(기회발전특구의 창업기업 등에 대한 법인세 등의 감면)
Article 121-33 (Reduction or exemption of corporate tax for enterprises incorporated in opportunity development special zone)
제121조의34(기회발전특구로 이전하는 기업에 대한 과세특례)
Article 121-34 (Special taxation on enterprises relocating to special opportunity development zone)
제121조의35(기회발전특구집합투자기구 투자자에 대한 과세특례)
Article 121-35 (Special taxation on investors in special opportunity development zone)
제5장의11 기회발전특구 지원을 위한 조세특례
제6장 그 밖의 조세특례
CHAPTER VI OTHER SPECIAL TAXATION
제1절 과세표준 양성화를 위한 조세특례
SECTION 1 Special Taxation for Legalization of Tax Base
제122조 삭제 <2010. 12. 27.>
Article 122 Deleted.
제122조의2 삭제 <2007. 12. 31.>
Article 122-2 Deleted.
제122조의3(성실사업자에 대한 의료비 등 공제)
Article 122-3 (Deduction of Medical Expenses for Compliant Business Operators)
제122조의4(금사업자와 스크랩등사업자의 수입금액의 증가 등에 대한 세액공제)
Article 122-4 (Tax Credits for Increased Revenue of Gold Business Operators and Business Operators of Scrap)
제123조 삭제 <2002. 12. 11.>
Article 123 Deleted.
제124조 삭제 <2000. 12. 29.>
Article 124 Deleted.
제125조 삭제 <2002. 12. 11.>
Article 125 Deleted.
제126조 삭제 <2000. 12. 29.>
Article 126 Deleted.
제126조의2(신용카드 등 사용금액에 대한 소득공제)
Article 126-2 (Income Deduction for Amount Spent on Credit Cards)
제126조의3(현금영수증사업자 및 현금영수증가맹점에 대한 과세특례)
Article 126-3 (Special Taxation for Cash Receipt Service Operators and Cash Receipt Merchants)
제126조의4 삭제 <2016. 12. 20.>
Article 126-4 Deleted.
제126조의5(현금거래의 확인 등)
Article 126-5 (Confirmation of Cash Transactions)
제126조의6(성실신고 확인비용에 대한 세액공제)
Article 126-6 (Tax Credits for Expenses Incurred in Verifying Compliant Filing)
제126조의7(금 현물시장에서 거래되는 금지금에 대한 과세특례)
Article 126-7 (Special Taxation for Gold Bullion Traded in Spot Gold Markets)
제2절 조세특례제한 등
SECTION 2 Restriction of Special Taxation
제127조(중복지원의 배제)
Article 127 (Elimination of Duplicative Support)
제128조(추계과세 시 등의 감면배제)
Article 128 (Exclusion from Reduction and Exemption in Cases of Estimated Taxation)
제129조(양도소득세의 감면 배제 등)
Article 129 (Exclusion, etc. from Reduction or Exemption of Capital Gains Tax)
제129조의2(저축지원을 위한 조세특례의 제한)
Article 129-2 (Restriction on Special Taxation for Savings Subsidization)
제130조(수도권과밀억제권역의 투자에 대한 조세감면 배제)
Article 130 (Exclusion from Tax Reduction or Exemption for Investment in Over- Concentration Control Region of Seoul Metropolitan Area)
제131조 삭제 <2001. 12. 29.>
Article 131 Deleted.
제132조(최저한세액에 미달하는 세액에 대한 감면 등의 배제)
Article 132 (Exclusion from Tax Reduction or Exemption Less than Minimum Tax)
제132조의2(소득세 소득공제 등의 종합한도)
Article 132-2 (Composite Ceiling on Income Tax Deductions)
제133조(양도소득세 및 증여세 감면의 종합한도)
Article 133 (Composite Ceiling on Reduction of, or Exemption from, Capital Gains Tax and Gift Tax)
제134조 삭제 <2001. 12. 29.>
Article 134 Deleted.
제135조 삭제 <2005. 12. 31.>
Article 135 Deleted.
제136조(기업업무추진비의 손금불산입 특례)
Article 136 (Special Cases concerning Exclusion of Business Promotion Expenses from Deductible Expenses)
제137조 삭제 <2005. 12. 31.>
Article 137 Deleted.
제138조(임대보증금 등의 간주익금)
Article 138 (Deemed Gross Income from Rental Security Deposits, etc.)
제139조 삭제 <2008. 12. 26.>
Article 139 Deleted.
제140조(해저광물자원개발을 위한 과세특례)
Article 140 (Special Taxation for Development of Submarine Mineral Resources)
제141조(부동산실권리자 명의등기에 대한 조세부과의 특례)
Article 141 (Special Cases concerning Tax Imposition on Registration of Real Estate in Actual Titleholder's Name)
제141조의2(비거주자등의 보세구역 물류시설의 재고자산 판매이익에 대한 과세특례)
Article 141-2 (Special Provisions on Taxation for Sales Profit of Non-Residents’ Inventory Assets at Logistics Facilities in Bonded Area)
제7장 보칙
CHAPTER VII SUPPLEMENTARY PROVISIONS
제142조(조세특례의 사전ㆍ사후관리)
Article 142 (Ex Ante and Ex Post Management of Special Taxation)
제142조의2(조세지출예산서의 작성)
Article 142-2 (Preparation of Tax Expenditure Budget)
제143조(구분경리)
Article 143 (Separate Accounting)
제144조(세액공제액의 이월공제)
Article 144 (Tax Credits Carried-Forward)
제145조 삭제 <2002. 12. 11.>
Article 145 Deleted.
제146조(감면세액의 추징)
Article 146 (Additional Collection of Amount of Tax Reduced or Exempted)
제146조의2(이자ㆍ배당소득 비과세ㆍ감면세액의 추징)
Article 146-2 (Additional Collection of Non-Taxable or Exempted and Reduced Tax Amount on Interest Income and Dividend Income)
제147조(무액면주식의 가액 계산)
Article 147 (Calculation of Value of Non-Par Value Stocks)
부칙 <제5584호, 1998. 12. 28.>
ADDENDA <Act No. 5584, Dec. 28, 1998>
부칙 <제5825호, 1999. 2. 8.>
ADDENDA <Act No. 5825, Feb. 8, 1999>
부칙 <제5960호, 1999. 3. 31.>
ADDENDA <Act No. 5960, Mar. 31, 1999>
부칙 <제5980호, 1999. 4. 30.>
ADDENDA <Act No. 5980, Apr. 30, 1999>
부칙 <제5982호, 1999. 5. 24.>
ADDENDA <Act No. 5982, May 24, 1999>
부칙 <제5996호, 1999. 8. 31.>
ADDENDA <Act No. 5996, Aug. 31, 1999>
부칙 <제6045호, 1999. 12. 28.>
ADDENDA <Act No. 6045, Dec. 28, 1999>
부칙 <제6054호, 1999. 12. 28.>
ADDENDA <Act No. 6054, Dec. 28, 1999>
부칙 <제6055호, 1999. 12. 28.>
ADDENDA <Act No. 6055, Dec. 28, 1999>
부칙 <제6073호, 1999. 12. 31.>
ADDENDA <Act No. 6073, Dec. 31, 1999>
부칙 <제6136호, 2000. 1. 12.>
ADDENDA <Act No. 6136, Jan. 12, 2000>
부칙 <제6194호, 2000. 1. 21.>
ADDENDA <Act No. 6194, Jan. 21, 2000>
부칙 <제6273호, 2000. 10. 21.>
ADDENDA <Act No. 6273, Oct. 21, 2000>
부칙 <제6297호, 2000. 12. 29.>
ADDENDA <Act No. 6297, Dec. 29, 2000>
부칙 <제6299호, 2000. 12. 29.>
ADDENDA <Act No. 6299, Dec. 29, 2000>
부칙 <제6305호, 2000. 12. 29.>
ADDENDA <Act No. 6305, Dec. 29, 2000>
부칙 <제6312호, 2000. 12. 29.>
ADDENDA <Act No. 6312, Dec. 29, 2000>
부칙 <제6372호, 2001. 1. 16.>
ADDENDA <Act No. 6372, Jan. 16, 2001>
부칙 <제6480호, 2001. 5. 24.>
ADDENDA <Act No. 6480, May 24, 2001>
부칙 <제6501호, 2001. 8. 14.>
ADDENDA <Act No. 6501, Aug. 14, 2001>
부칙 <제6510호, 2001. 8. 14.>
ADDENDA <Act No. 6510, Aug. 14, 2001>
부칙 <제6519호, 2001. 11. 21.>
ADDENDA <Act No. 6519, Nov. 21, 2001>
부칙 <제6538호, 2001. 12. 29.>
ADDENDA <Act No. 6538, Dec. 29, 2001>
부칙 <제6689호, 2002. 4. 20.>
ADDENDA <Act No. 6689, Apr. 20, 2002>
부칙 <제6705호, 2002. 8. 26.>
ADDENDA <Act No. 6705, Aug. 26, 2002>
부칙 <제6708호, 2002. 8. 26.>
ADDENDA <Act No. 6708, Aug. 26, 2002>
부칙 <제6762호, 2002. 12. 11.>
ADDENDA <Act No. 6762, Dec. 11, 2002>
부칙 <제6852호, 2002. 12. 30.>
ADDENDA <Act No. 6852, Dec. 30, 2002>
부칙 <제6867호, 2003. 5. 10.>
ADDENDA <Act No. 6867, May 10, 2003>
부칙 <제6916호, 2003. 5. 29.>
ADDENDA <Act No. 6916, May 29, 2003>
부칙 <제7003호, 2003. 12. 30.>
ADDENDA <Act No. 7003, Dec. 30, 2003>
부칙 <제7030호, 2003. 12. 31.>
ADDENDA <Act No. 7030, Dec. 31, 2003>
부칙 <제7066호, 2004. 1. 20.>
ADDENDA <Act No. 7066, Jan. 20, 2004>
부칙 <제7191호, 2004. 3. 12.>
ADDENDA <Act No. 7191, Mar. 12, 2004>
부칙 <제7210호, 2004. 3. 22.>
ADDENDA <Act No. 7210, Mar. 22, 2004>
부칙 <제7216호, 2004. 7. 26.>
ADDENDA <Act No. 7216, Jul. 26, 2004>
부칙 <제7220호, 2004. 10. 5.>
ADDENDA <Act No. 7220, Oct. 5, 2004>
부칙 <제7240호, 2004. 10. 22.>
ADDENDA <Act No. 7240, Oct. 22, 2004>
부칙 <제7281호, 2004. 12. 31.>
ADDENDA <Act No. 7281, Dec. 31, 2004>
부칙 <제7284호, 2004. 12. 31.>
ADDENDA <Act No. 7284, Dec. 31, 2004>
부칙 <제7311호, 2004. 12. 31.>
ADDENDA <Act No. 7311, Dec. 31, 2004>
부칙 <제7322호, 2004. 12. 31.>
ADDENDA <Act No. 7322, Dec. 31, 2004>
부칙 <제7332호, 2005. 1. 5.>
ADDENDA <Act No. 7332, Jan. 5, 2005>
부칙 <제7428호, 2005. 3. 31.>
ADDENDA <Act No. 7428, Mar. 31, 2005>
부칙 <제7577호, 2005. 7. 13.>
ADDENDA <Act No. 7577, Jul. 13, 2005>
부칙 <제7601호, 2005. 7. 13.>
ADDENDA <Act No. 7601, Jul. 13, 2005>
부칙 <제7678호, 2005. 8. 4.>
ADDENDA <Act No. 7678, Aug. 4, 2005>
부칙 <제7775호, 2005. 12. 29.>
ADDENDA <Act No. 7775, Dec. 29, 2005>
부칙 <제7839호, 2005. 12. 31.>
ADDENDA <Act No. 7839, Dec. 31, 2005>
부칙 <제7845호, 2006. 1. 2.>
ADDENDA <Act No. 7845, Jan. 2, 2006>
부칙 <제7849호, 2006. 2. 21.>
ADDENDA <Act No. 7849, Feb. 21, 2006>
부칙 <제7949호, 2006. 4. 28.>
ADDENDA <Act No. 7949, Apr. 28, 2006>
부칙 <제8050호, 2006. 10. 4.>
ADDENDA <Act No. 8050, Oct. 4, 2006>
부칙 <제8086호, 2006. 12. 26.>
ADDENDA <Act No. 8086, Dec. 26, 2006>
부칙 <제8138호, 2006. 12. 30.>
ADDENDA <Act No. 8138, Dec. 30, 2006>
부칙 <제8146호, 2006. 12. 30.>
ADDENDA <Act No. 8146, Dec. 30, 2006>
부칙 <제8347호, 2007. 4. 11.>
ADDENDA <Act No. 8347, Apr. 11, 2007>
부칙 <제8362호, 2007. 4. 11.>
ADDENDA <Act No. 8362, Apr. 11, 2007>
부칙 <제8367호, 2007. 4. 11.>
ADDENDA <Act No. 8367, Apr. 11, 2007>
부칙 <제8371호, 2007. 4. 11.>
ADDENDA <Act No. 8371, Apr. 11, 2007>
부칙 <제8387호, 2007. 4. 27.>
ADDENDA <Act No. 8387, Apr. 27, 2007>
부칙 <제8466호, 2007. 5. 17.>
ADDENDA <Act No. 8466, May 17, 2007>
부칙 <제8493호, 2007. 6. 1.>
ADDENDA <Act No. 8493, Jun. 1, 2007>
부칙 <제8572호, 2007. 8. 3.>
ADDENDA <Act No. 8572, Aug. 3, 2007>
부칙 <제8827호, 2007. 12. 31.>
ADDENDA <Act No. 8827, Dec. 31, 2007>
부칙 <제8852호, 2008. 2. 29.>
ADDENDA <Act No. 8852, Feb. 29, 2008>
부칙 <제8966호, 2008. 3. 21.>
ADDENDA <Act No. 8966, Mar. 21, 2008>
부칙 <제8986호, 2008. 3. 28.>
ADDENDA <Act No. 8986, Mar. 28, 2008>
부칙 <제9088호, 2008. 6. 5.>
ADDENDA <Act No. 9088, Jun. 5, 2008>
부칙 <제9131호, 2008. 9. 26.>
ADDENDA <Act No. 9131, Sep. 26, 2008>
부칙 <제9272호, 2008. 12. 26.>
ADDENDA <Act No. 9272, Dec. 26, 2008>
부칙 <제9276호, 2008. 12. 29.>
ADDENDA <Act No. 9276, Dec. 29, 2008>
부칙 <제9346호, 2009. 1. 30.>
ADDENDA <Act No. 9346, Jan. 30, 2009>
부칙 <제9353호, 2009. 1. 30.>
ADDENDA <Act No. 9353, Jan. 30, 2009>
부칙 <제9366호, 2009. 1. 30.>
ADDENDA <Act No. 9366, Jan. 30, 2009>
부칙 <제9370호, 2009. 1. 30.>
ADDENDA <Act No. 9370, Jan. 30, 2009>
부칙 <제9374호, 2009. 1. 30.>
ADDENDA <Act No. 9374, Jan. 30, 2009>
부칙 <제9432호, 2009. 2. 6.>
ADDENDA <Act No. 9432, Feb. 6, 2009>
부칙 <제9512호, 2009. 3. 25.>
ADDENDA <Act No. 9512, Mar. 25, 2009>
부칙 <제9584호, 2009. 4. 1.>
ADDENDA <Act No. 9584, Apr. 1, 2009>
부칙 <제9620호, 2009. 4. 1.>
ADDENDA <Act No. 9620, Apr. 1, 2009>
부칙 <제9671호, 2009. 5. 21.>
ADDENDA <Act No. 9671, May 21, 2009>
부칙 <제9705호, 2009. 5. 22.>
ADDENDA <Act No. 9705, May 22, 2009>
부칙 <제9708호, 2009. 5. 22.>
ADDENDA <Act No. 9708, May 22, 2009>
부칙 <제9763호, 2009. 6. 9.>
ADDENDA <Act No. 9763, Jun. 9, 2009>
부칙 <제9921호, 2010. 1. 1.>
ADDENDA <Act No. 9921, Jan. 1, 2010>
부칙 <제9924호, 2010. 1. 1.>
ADDENDA <Act No. 9924, Jan. 1, 2010>
부칙 <제10068호, 2010. 3. 12.>
ADDENDA <Act No. 10068, Mar. 12, 2010>
부칙 <제10220호, 2010. 3. 31.>
ADDENDA <Act No. 10220, Mar. 31, 2010>
부칙 <제10221호, 2010. 3. 31.>
ADDENDA <Act No. 10221, Mar. 31, 2010>
부칙 <제10285호, 2010. 5. 14.>
ADDENDA <Act No. 10285, May 14, 2010>
부칙 <제10310호, 2010. 5. 25.>
ADDENDA <Act No. 10310, May 25, 2010>
부칙 <제10339호, 2010. 6. 4.>
ADDENDA <Act No. 10339, Jun. 4, 2010>
부칙 <제10361호, 2010. 6. 8.>
ADDENDA <Act No. 10361, Jun. 8, 2010>
부칙 <제10406호, 2010. 12. 27.>
ADDENDA <Act No. 10406, Dec. 27, 2010>
부칙 <제10445호, 2011. 3. 9.>
ADDENDA <Act No. 10445, Mar. 9, 2011>
부칙 <제10529호, 2011. 4. 4.>
ADDENDA <Act No. 10529, Apr. 4, 2011>
부칙 <제10596호, 2011. 4. 14.>
ADDENDA <Act No. 10596, Apr. 14, 2011>
부칙 <제10631호, 2011. 5. 19.>
ADDENDA <Act No. 10631, May 19, 2011>
부칙 <제10653호, 2011. 5. 19.>
ADDENDA <Act No. 10653, May 19, 2011>
부칙 <제10682호, 2011. 5. 19.>
ADDENDA <Act No. 10682, May 19, 2011>
부칙 <제10684호, 2011. 5. 19.>
ADDENDA <Act No. 10684, May 19, 2011>
부칙 <제10764호, 2011. 5. 30.>
ADDENDA <Act No. 10764, May 30, 2011>
부칙 <제10789호, 2011. 6. 7.>
ADDENDA <Act No. 10789, Jun. 7, 2011>
부칙 <제10854호, 2011. 7. 14.>
ADDENDA <Act No. 10854, Jul. 14, 2011>
부칙 <제10890호, 2011. 7. 21.>
ADDENDA <Act No. 10890, Jul. 21, 2011>
부칙 <제10901호, 2011. 7. 25.>
ADDENDA <Act No. 10901, Jul. 25, 2011>
부칙 <제10907호, 2011. 7. 25.>
ADDENDA <Act No. 10907, Jul. 25, 2011>
부칙 <제11133호, 2011. 12. 31.>
ADDENDA <Act No. 11133, Dec. 31, 2011>
부칙 <제11232호, 2012. 1. 26.>
ADDENDA <Act No. 11232, Jan. 26, 2012>
부칙 <제11241호, 2012. 1. 26.>
ADDENDA <Act No. 11241, Jan. 26, 2012>
부칙 <제11459호, 2012. 6. 1.>
ADDENDA <Act No. 11459, Jun. 1, 2012>
부칙 <제11486호, 2012. 10. 2.>
ADDENDA <Act No. 11486, Oct 2, 2012>
부칙 <제11614호, 2013. 1. 1.>
ADDENDA <Act No. 11614, Jan. 1, 2013>
부칙 <제11690호, 2013. 3. 23.>
ADDENDA <Act No. 11690, Mar. 23, 2013>
부칙 <제11759호, 2013. 5. 10.>
ADDENDA <Act No. 11759, May 10, 2013>
부칙 <제11845호, 2013. 5. 28.>
ADDENDA <Act No. 11845, May 28, 2013>
부칙 <제11873호, 2013. 6. 7.>
ADDENDA <Act No. 11873, Jun. 7, 2013>
부칙 <제11965호, 2013. 7. 30.>
ADDENDA <Act No. 11965, Jul. 30, 2013>
부칙 <제11989호, 2013. 7. 30.>
ADDENDA <Act No. 11989, Jul. 30, 2013>
부칙 <제12031호, 2013. 8. 13.>
ADDENDA <Act No. 12031, Aug. 13, 2013>
부칙 <제12153호, 2014. 1. 1.>
ADDENDA <Act No. 12153, Jan. 1, 2014>
부칙 <제12173호, 2014. 1. 1.>
ADDENDA <Act No. 12173, Jan. 1, 2014>
부칙 <제12251호, 2014. 1. 14.>
ADDENDA <Act No. 12251, Jan. 14, 2014>
부칙 <제12570호, 2014. 5. 14.>
ADDENDA <Act No. 12570, May 14, 2014>
부칙 <제12663호, 2014. 5. 21.>
ADDENDA <Act No. 12663, May 21, 2014>
부칙 <제12853호, 2014. 12. 23.>
ADDENDA <Act No. 12853, Dec. 23, 2014>
부칙 <제13082호, 2015. 1. 28.>
ADDENDA <Act No. 13082, Jan. 28, 2015>
부칙 <제13230호, 2015. 3. 27.>
ADDENDA <Act No. 13230, Mar. 27, 2015>
부칙 <제13372호, 2015. 6. 22.>
ADDENDA <Act No. 13372, Jun. 22, 2015>
부칙 <제13383호, 2015. 6. 22.>
ADDENDA <Act No. 13383, Jun. 22, 2015>
부칙 <제13426호, 2015. 7. 24.>
ADDENDA <Act No. 13426, Jul. 24, 2015>
부칙 <제13448호, 2015. 7. 24.>
ADDENDA <Act No. 13448, Jul. 24, 2015>
부칙 <제13474호, 2015. 8. 11.>
ADDENDA <Act No. 13474, Aug. 11, 2015>
부칙 <제13498호, 2015. 8. 28.>
ADDENDA <Act No. 13498, Aug. 28, 2015>
부칙 <제13499호, 2015. 8. 28.>
ADDENDA <Act No. 13499, Aug. 28, 2015>
부칙 <제13560호, 2015. 12. 15.>
ADDENDA <Act No. 13560, Dec. 15, 2015>
부칙 <제13605호, 2015. 12. 22.>
ADDENDA <Act No. 13605, Dec. 22, 2015>
부칙 <제13613호, 2015. 12. 22.>
ADDENDA <Act No. 13613, Dec. 22, 2015>
부칙 <제13797호, 2016. 1. 19.>
ADDENDA <Act No. 13797, Jan. 19, 2016>
부칙 <제13805호, 2016. 1. 19.>
ADDENDA <Act No. 13805, Jan. 19, 2016>
부칙 <제13854호, 2016. 1. 27.>
ADDENDA <Act No. 13854, Jan. 27, 2016>
부칙 <제13856호, 2016. 1. 27.>
ADDENDA <Act No. 13856, Jan. 27, 2016>
부칙 <제13983호, 2016. 2. 3.>
ADDENDA <Act No. 13983, Feb. 3, 2016>
부칙 <제14095호, 2016. 3. 22.>
ADDENDA <Act No. 14095, Mar. 22, 2016>
부칙 <제14096호, 2016. 3. 22.>
ADDENDA <Act No. 14096, Mar. 22, 2016>
부칙 <제14111호, 2016. 3. 29.>
ADDENDA <Act No. 14111, Mar. 29, 2016>
부칙 <제14122호, 2016. 3. 29.>
ADDENDA <Act No. 14122, Mar. 29, 2016>
부칙 <제14127호, 2016. 3. 29.>
ADDENDA <Act No. 14127, Mar. 29, 2016>
부칙 <제14198호, 2016. 5. 29.>
ADDENDA <Act No. 14198, May 29, 2016>
부칙 <제14390호, 2016. 12. 20.>
ADDENDA <Act No. 14390, Dec. 20, 2016>
부칙 <제14481호, 2016. 12. 27.>
ADDENDA <Act No. 14481, Dec. 27, 2016>
부칙 <제14567호, 2017. 2. 8.>
ADDENDA <Act No. 14567, Feb. 8, 2017>
부칙 <제14569호, 2017. 2. 8.>
ADDENDA <Act No. 14569, Feb. 8, 2017>
부칙 <제14760호, 2017. 4. 18.>
ADDENDA <Act No. 14760, Apr. 18, 2017>
부칙 <제14874호, 2017. 9. 12.>
ADDENDA <Act No. 14874, Sep. 12, 2017>
부칙 <제15022호, 2017. 10. 31.>
ADDENDA <Act No. 15022, Oct. 31, 2017>
부칙 <제15227호, 2017. 12. 19.>
ADDENDA <Act No. 15227, Dec. 19, 2017>
부칙 <제15309호, 2017. 12. 26.>
ADDENDA <Act No. 15309, Dec. 26, 2017>
부칙 <제15356호, 2018. 1. 16.>
ADDENDA <Act No. 15356, Jan. 16, 2018>
부칙 <제15623호, 2018. 5. 29.>
ADDENDA <Act No. 15623, May 29, 2018>
부칙 <제15785호, 2018. 10. 16.>
ADDENDA <Act No. 15785, Oct. 16, 2018>
부칙 <제15881호, 2018. 12. 11.>
ADDENDA <Act No. 15881, Dec. 11, 2018>
부칙 <제16009호, 2018. 12. 24.>
ADDENDA <Act No. 16009, Dec. 24, 2018>
부칙 <제16133호, 2018. 12. 31.>
ADDENDA <Act No. 16133, Dec. 31, 2018>
부칙 <제16172호, 2018. 12. 31.>
ADDENDA <Act No. 16172, Dec. 31, 2018>
부칙 <제16407호, 2019. 4. 30.>
ADDENDA <Act. No. 16407, Apr. 30, 2019>
부칙 <제16413호, 2019. 4. 30.>
ADDENDA <Act No. 16413, Apr. 30, 2019>
부칙 <제16652호, 2019. 11. 26.>
ADDENDA <Act No. 16652, Nov. 26, 2019>
부칙 <제16835호, 2019. 12. 31.>
ADDENDA <Act No. 16835, Dec. 31, 2019>
부칙 <제16859호, 2019. 12. 31.>
ADDENDA <Act No. 16859, Dec. 31, 2019>
부칙 <제16998호, 2020. 2. 11.>
ADDENDA <Act No. 16998, Feb. 11, 2020>
부칙 <제17039호, 2020. 2. 18.>
ADDENDA <Act No. 17039, Feb. 18, 2020>
부칙 <제17073호, 2020. 3. 23.>
ADDENDA <Act No. 17073, Mar. 23, 2020>
부칙 <제17254호, 2020. 5. 19.>
ADDENDA <Act No. 17254, May 19, 2020>
부칙 <제17339호, 2020. 6. 9.>
ADDENDA <Act No. 17339, Jun. 9, 2020>
부칙 <제17344호, 2020. 6. 9.>
ADDENDA <Act No. 17344, Jun. 9, 2020>
부칙 <제17460호, 2020. 6. 9.>
ADDENDA <Act No. 17460, Jun. 9, 2020>
부칙 <제17759호, 2020. 12. 29.>
ADDENDA <Act No. 17759, Dec. 29, 2020>
부칙 <제17799호, 2020. 12. 29.>
ADDENDA <Act No. 17799, Dec. 29, 2020>
부칙 <제17883호, 2021. 1. 5.>
ADDENDA <Act No. 17883, Jan. 5, 2021>
부칙 <제17926호, 2021. 3. 16.>
ADDENDA <Act No. 17926, Mar. 16, 2021>
부칙 <제18075호, 2021. 4. 20.>
ADDENDA <Act No. 18075, Apr. 20, 2021>
부칙 <제18358호, 2021. 7. 27.>
ADDENDA <Act No. 18358, Jul. 27, 2021>
부칙 <제18371호, 2021. 8. 10.>
ADDENDA <Act No. 18371, Aug. 10, 2021>
부칙 <제18425호, 2021. 8. 17.>
ADDENDA <Act No. 18425, Aug. 17, 2021>
부칙 <제18503호, 2021. 10. 19.>
ADDENDA <Act No. 18503, Oct. 19, 2021>
부칙 <제18521호, 2021. 11. 23.>
ADDENDA <Act No. 18521, Nov. 23, 2021>
부칙 <제18547호, 2021. 12. 7.>
ADDENDA <Act No. 18547, Dec. 7, 2021>
부칙 <제18634호, 2021. 12. 28.>
ADDENDA <Act No. 18634, Dec. 28, 2021>
부칙 <제18661호, 2021. 12. 28.>
ADDENDA <Act No. 18661, Dec. 28, 2021>
부칙 <제18682호, 2022. 1. 4.>
ADDENDA <Act No. 18682, Jan. 4, 2022>
부칙 <제19199호, 2022. 12. 31.>
ADDENDA <Act No. 19199, Dec. 31, 2022>
부칙 <제19328호, 2023. 4. 11.>
ADDENDA <Act No. 19328, Apr. 11, 2023>
부칙 <제19430호, 2023. 6. 9.>
ADDENDA <Act No. 19430, Jun. 9, 2023>
부칙 <제19438호, 2023. 6. 13.>
ADDENDA <Act No. 19438, Jun. 13, 2023>
부칙 <제19504호, 2023. 6. 20.>
ADDENDA <Act No. 19504, Jun. 20, 2023>
부칙 <제19936호, 2023. 12. 31.>
ADDENDA <Act No. 19936, Dec. 31, 2023>
부칙 <제19990호, 2024. 1. 9.>
ADDENDA <Act No. 19990, Jan. 9, 2024>
부칙 <제20320호, 2024. 2. 20.>
ADDENDA <Act No. 20320, Feb. 20, 2024>
부칙 <제20357호, 2024. 2. 27.>
ADDENDA <Act No. 20357, Feb. 27, 2024>
부칙 <제20617호, 2024. 12. 31.>
ADDENDA <Act No. 20617, Dec. 31, 2024>