소득세법 시행령
Article 116-3 (Bookkeeping Tax Credit)
제116조의3 기장세액공제
- Ministry
- 재정경제부
- In force
- 2026-07-01
- Articles
- 357
삭제 <2010.2.18>
Deleted <2010.2.18>
법 제56조의2제2항제2호 단서에서 "천재지변 등 대통령령으로 정하는 부득이한 사유"란 다음 각 호의 어느 하나에 해당하는 경우를 말한다. <개정 2010.2.18>
1. 천재ㆍ지변
2. 화재ㆍ전쟁의 재해를 입거나 도난을 당한 경우
3. 기타 제1호 및 제2호에 준하는 사유가 발생한 경우
The phrase "unavoidable reasons such as natural disasters, etc. as prescribed by Presidential Decree" in the proviso to Article 56-2(2)2 of the Act refers to cases falling under any of the following subparagraphs. <Amended 2010.2.18> 1. Natural calamities and disasters 2. Cases where damage has been suffered from fire or war, or theft has occurred 3. Cases where reasons equivalent to subparagraphs 1 and 2 have occurred
법 제56조의2의 규정에 의한 기장세액공제를 받고자 하는 자는 과세표준확정신고서에 재정경제부령이 정하는 기장세액공제신청서를 첨부하여 납세지관할세무서장에게 신청하여야 한다. <개정 2008.2.29, 2025.12.30>
A person who intends to receive the bookkeeping tax credit under Article 56-2 of the Act shall apply to the head of the tax office having jurisdiction over the place of tax payment by attaching the bookkeeping tax credit application form prescribed by the Decree of the Ministry of Economy and Finance to the confirmed tax base return form. <Amended 2008.2.29, 2025.12.30>
Translation
Machine translation. The Korean text is authoritative.
Statute text is reproduced from 법제처 국가법령정보센터. This is information, not legal advice.