소득세법 시행령
Article 116-2 (Method of Calculating Dividend Income Amount Subject to Dividend Tax Credit)
제116조의2 배당세액공제대상 배당소득금액의 계산방법
- Ministry
- 재정경제부
- In force
- 2026-07-01
- Articles
- 357
1. 이자소득과 배당소득이 함께 있는 경우에는 이자소득부터 먼저 합산한다.
2. 제1호의 규정을 적용함에 있어서 법 제17조제3항 단서가 적용되는 배당소득과 기타의 배당소득이 함께 있는 경우에는 기타의 배당소득부터 먼저 합산하고, 「조세특례제한법」 제104조의27제1항에 따른 배당소득이 있는 경우에는 이를 다음으로 합산한다.
For the application of Article 62 of this Act, the dividend income amount exceeding the comprehensive taxation standard amount of interest income, etc. prescribed in Article 56(4) of this Act shall be calculated by sequentially aggregating the amounts of interest income, etc. according to the following subparagraphs. <Amended by Feb. 19, 2005, Feb. 3, 2015> 1. Where there is both interest income and dividend income, interest income shall be aggregated first. 2. In applying the provisions of subparagraph 1, where there is both dividend income to which the proviso of Article 17(3) of this Act applies and other dividend income, other dividend income shall be aggregated first, and where there is dividend income under Article 104-27(1) of the Restriction of Special Taxation Act, it shall be aggregated next.
Translation
Machine translation. The Korean text is authoritative.
Statute text is reproduced from 법제처 국가법령정보센터. This is information, not legal advice.