소득세법 시행령
Article 113 (Special Income Deductions and Special Tax Credits)
제113조 특별소득공제 및 특별세액공제
- Ministry
- 재정경제부
- In force
- 2026-07-01
- Articles
- 357
법 제52조 또는 제59조의4를 적용받으려는 사람은 재정경제부령으로 정하는 서류를 다음 각 호에 규정된 날까지 원천징수의무자ㆍ납세조합 또는 납세지관할세무서장에게 제출하여야 한다. 다만, 법 제52조제1항에 따른 보험료와 원천징수의무자가 급여액에서 일괄공제하는 기부금에 대해서는 그러하지 아니하다. <개정 1996.12.31, 1998.4.1, 2008.2.29, 2009.2.4, 2010.2.18, 2014.2.21, 2025.12.30>
1. 근로소득이 있는 사람(법 제127조제1항제4호 각 목의 어느 하나에 해당하는 근로소득이 있는 사람 중 납세조합에 가입하지 아니한 사람은 제외한다)은 해당 과세기간의 다음 연도 2월분의 급여를 받는 날(퇴직한 경우에는 퇴직한 날이 속하는 달의 급여를 받는 날)
2. 법 제127조제1항제4호 각 목의 어느 하나에 해당하는 근로소득이 있는 사람 중 납세조합에 가입하지 아니한 사람은 종합소득과세표준 확정신고기한
Any person who intends to apply Articles 52 or 59-4 of the Act shall submit the documents prescribed by the Decree of the Minister of Economy and Finance to the withholding agent, taxpayers' association, or the head of the district tax office by the date prescribed in each of the following subparagraphs. However, this shall not apply to insurance premiums under Article 52 (1) of the Act and donations that the withholding agent deducts in a lump sum from the amount of salary. <Amended by Act No. 8137, Dec. 31, 1996, Act No. 5547, Apr. 1, 1998, Act No. 9930, Feb. 29, 2008, Act No. 9407, Feb. 4, 2009, Act No. 10144, Feb. 18, 2010, Act No. 12392, Feb. 21, 2014, Act No. 17400, Dec. 30, 2025> 1. A person with earned income (excluding a person with earned income falling under any of the items of Article 127 (1) 4 of the Act who has not joined a taxpayers' association) shall be the date of receiving salary for February of the year following the relevant taxable period (in case of retirement, the date of receiving salary for the month in which retirement occurred). 2. A person with earned income falling under any of the items of Article 127 (1) 4 of the Act who has not joined a taxpayers' association shall be the deadline for confirming the consolidated income tax base.
제216조의3에 따라 소득공제 및 세액공제 증명서류가 국세청장에게 제출되는 경우에는 제1항 본문에도 불구하고 법 제52조 또는 제59조의4를 적용받고자 하는 자는 재정경제부령이 정하는 서류를 제출(국세정보통신망에 의한 제출을 포함한다)할 수 있다. <신설 2006.2.9, 2008.2.29, 2014.2.21, 2016.2.17, 2025.12.30>
Where the documentary evidence for income deduction and tax credit is submitted to the Commissioner of the National Tax Service pursuant to Article 216-3, notwithstanding the main sentence of paragraph (1), any person who intends to apply Articles 52 or 59-4 of the Act may submit the documents prescribed by the Decree of the Minister of Economy and Finance (including submission via the national tax information network). <Newly added by Act No. 7833, Feb. 9, 2006, Act No. 9930, Feb. 29, 2008, Act No. 12392, Feb. 21, 2014, Act No. 13183, Feb. 17, 2016, Act No. 17400, Dec. 30, 2025>
법 제47조제5항은 특별소득공제 및 특별세액공제에 관하여 준용한다. 다만, 법 제52조제1항에 따른 보험료는 해당 보험료 계산의 기초가 된 급여를 지급하는 원천징수의무자가 공제한다. <개정 2010.2.18, 2010.12.30, 2014.2.21>
Article 47 (5) of the Act shall apply mutatis mutandis to special income deductions and special tax credits. However, insurance premiums under Article 52 (1) of the Act shall be deducted by the withholding agent who pays the salary that forms the basis for calculating such insurance premiums. <Amended by Act No. 10144, Feb. 18, 2010, Act No. 10707, Dec. 30, 2010, Act No. 12392, Feb. 21, 2014>
Translation
Machine translation. The Korean text is authoritative.
Statute text is reproduced from 법제처 국가법령정보센터. This is information, not legal advice.