소득세법 시행령
Article 118-2 (Pension Account Tax Credit)
제118조의2 연금계좌세액공제
- Ministry
- 재정경제부
- In force
- 2026-07-01
- Articles
- 357
법 제59조의3제1항을 적용받으려는 자는 재정경제부령으로 정하는 연금납입확인서를 제113조제1항 각 호에 따른 날까지 원천징수의무자, 납세조합 또는 납세지 관할 세무서장에게 제출하여야 한다. <개정 2025.12.30>
A person who intends to apply the provisions of Article 59-3 (1) of the Act shall submit a pension payment confirmation statement prescribed by the Ordinance of the Ministry of Economy and Finance to the withholding agent, taxpayers' association, or the head of the tax office having jurisdiction over the place of taxation by the dates specified in each subparagraph of Article 113 (1). <Amended by Presidential Decree No. XXXX, Dec. 30, 2025>
제1항을 적용하는 경우 제216조의3에 따라 세액공제 증명서류가 국세청장에게 제출되었을 때에는 재정경제부령으로 정하는 서류를 제113조제1항 각 호에 따른 날까지 제출할 수 있다. <개정 2025.12.30>
In applying paragraph (1), when a tax credit certificate is submitted to the Commissioner of the National Tax Service pursuant to Article 216-3, the documents prescribed by the Ordinance of the Ministry of Economy and Finance may be submitted by the dates specified in each subparagraph of Article 113 (1). <Amended by Presidential Decree No. XXXX, Dec. 30, 2025>
법 제59조의3제3항에서 "대통령령으로 정하는 방법으로 연금계좌로 납입한 경우"란 개인종합자산관리계좌의 계약기간이 만료된 날부터 60일 이내에 해당 계좌 잔액의 전부 또는 일부를 연금계좌로 납입한 경우를 말한다. <신설 2020.2.11>
In Article 59-3 (3) of the Act, "cases where payments were made to a pension account by a method prescribed by Presidential Decree" refers to cases where the whole or part of the balance of an account is paid to a pension account within 60 days from the expiration date of the contract period of a comprehensive personal asset management account. <Newly Established by Presidential Decree No. XXXX, Feb. 11, 2020>
Translation
Machine translation. The Korean text is authoritative.
Statute text is reproduced from 법제처 국가법령정보센터. This is information, not legal advice.