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Enforcement Decree of the Income Tax Act

소득세법 시행령

Article 118 (Tax Credit for Disaster Losses)

제118조 재해손실세액공제

Ministry
재정경제부
In force
2026-07-01
Articles
357
Original (Korean)
①

법 제58조제1항 각 호 외의 부분 전단에서 "대통령령으로 정하는 자산"이란 다음 각 호의 어느 하나에 해당하는 것을 말한다. <개정 2008.2.22>

  1. 1. 사업용 자산(토지를 제외한다)

  2. 2. 상실한 타인소유의 자산으로서 그 상실에 대한 변상책임이 당해 사업자에게 있는 것

  3. 3. 재해손실세액공제를 하는 소득세의 과세표준금액에 이자소득금액 또는 배당소득금액이 포함되어 있는 경우에는 그 소득금액과 관련되는 예금ㆍ주식 기타의 자산

The term "assets designated by Presidential Decree" in the first part of each subparagraph of Article 58 (1) of the Act shall mean any of the following: 1. Business assets (excluding land) 2. Assets owned by others that have been lost, for which the taxpayer is liable for compensation for such loss 3. In cases where interest income or dividend income is included in the tax base amount of income tax for which a tax credit for disaster losses is granted, deposits, stocks, or other assets related to such income

②

법 제58조제1항의 규정을 적용함에 있어서 재해발생의 비율은 재해발생일 현재의 장부가액에 의하여 계산하되, 장부가 소실 또는 분실되어 장부가액을 알 수 없는 경우에는 납세지 관할세무서장이 조사확인한 재해발생일 현재의 가액에 의하여 이를 계산한다.

When applying the provisions of Article 58 (1) of the Act, the ratio of disaster loss shall be calculated based on the book value as of the date of the disaster; however, if the books are destroyed or lost and the book value cannot be ascertained, it shall be calculated based on the value as of the date of the disaster investigated and confirmed by the head of the tax office having jurisdiction over the place of taxation.

③

법 제58조제1항에 따라 재해손실세액공제를 받으려는 자는 다음 각 호의 기한까지 재정경제부령으로 정하는 재해손실세액공제신청서를 납세지 관할 세무서장에게 제출(국세정보통신망에 의한 제출을 포함한다)해야 한다. <개정 1998.4.1, 2002.12.30, 2004.3.17, 2008.2.29, 2022.2.15, 2025.12.30>

  1. 1. 재해발생일 현재 과세표준확정신고기한이 경과되지 않은 소득세의 경우는 그 신고기한. 다만, 재해발생일부터 신고기한까지의 기간이 3개월 미만인 경우는 재해발생일부터 3개월

  2. 2. 재해발생일 현재 미납부된 소득세와 납부해야 할 소득세의 경우는 재해발생일부터 3개월

Any person who intends to receive a tax credit for disaster losses pursuant to Article 58 (1) of the Act shall submit an application for disaster loss tax credit, as prescribed by the Minister of Economy and Finance, to the head of the tax office having jurisdiction over the place of taxation (including submission via the national tax information network) by the deadline for each of the following subparagraphs: <Amended by Act No. 4952, Apr. 1, 1995; Act No. 6833, Dec. 30, 2002; Act No. 7282, Mar. 17, 2004; Act No. 8831, Feb. 22, 2008; Act No. 16111, Feb. 15, 2022; Act No. 17385, Dec. 30, 2025> 1. For income tax whose final tax return deadline as of the date of the disaster has not yet passed, the filing deadline. Provided, that if the period from the date of the disaster to the filing deadline is less than 3 months, then 3 months from the date of the disaster. 2. For income tax that is unpaid or due as of the date of the disaster, 3 months from the date of the disaster.

④

법 제58조제7항의 규정에 의한 자산상실비율은 재해발생지역의 관할세무서장이 조사하여 관할지방국세청장의 승인을 얻어야 한다. <개정 1995.12.30>

The ratio of asset loss under Article 58 (7) of the Act shall be investigated by the head of the tax office having jurisdiction over the disaster area and approved by the head of the regional tax office having jurisdiction. <Amended by Act No. 4952, Dec. 30, 1995>

Translation

Machine translation. The Korean text is authoritative.

Statute text is reproduced from 법제처 국가법령정보센터. This is information, not legal advice.

Enforcement Decree of the Income Tax Act 제118조 — Article 118 (Tax Credit for Disaster Losses) · Law4Kor