Article 118-3 (Special Rules for Conversion of Excess Contributions to Pension Accounts for Tax Credit into Contributions for the Current Year)

제118조의3 연금계좌세액공제 한도액 초과납입금 등의 해당 연도 납입금으로의 전환 특례

Ministry: 재정경제부
In force: 2026-07-01
Articles: 357

Original (Korean)

Translation

①

연금계좌 가입자가 이전 과세기간에 연금계좌에 납입한 연금보험료 중 법 제59조의3에 따른 연금계좌세액공제를 받지 아니한 금액이 있는 경우로서 그 금액의 전부 또는 일부를 해당 과세기간에 연금계좌에 납입한 연금보험료로 전환하여 줄 것을 연금계좌취급자에게 신청한 경우에는 법 제59조의3을 적용할 때 그 전환을 신청한 금액을 제40조의3제2항에도 불구하고 연금계좌에서 가장 먼저 인출하여 그 신청을 한 날에 다시 해당 연금계좌에 납입한 연금보험료로 본다. 이 경우 전환을 신청한 금액은 그 신청한 날에 연금계좌에 납입한 연금보험료로 보아 제40조의2제2항 각 호의 요건을 충족하여야 한다.

Where a pension account subscriber has paid pension premiums to the pension account in a previous taxable period, and such amount has not been subject to the pension account tax credit under Article 59-3 of this Act, and the subscriber applies to the pension account administrator to convert all or part of that amount into pension premiums paid to the pension account in the current taxable period, then for the application of Article 59-3 of this Act, the amount for which conversion has been applied shall be deemed to have been withdrawn first from the pension account, notwithstanding Article 40-3 (2), and re-deposited into the pension account on the day the application was made, as pension premiums. In this case, the amount for which conversion has been applied shall be considered as pension premiums paid to the pension account on the day the application was made, and shall meet the requirements of the respective subparagraphs of Article 40-2 (2).

②

제1항에 따라 전환을 신청한 금액에 대한 연금계좌세액공제의 계산은 법 제59조의3제1항 각 호 외의 부분을 따른다. <신설 2022.2.15>

The calculation of the pension account tax credit for the amount for which conversion has been applied pursuant to paragraph (1) shall follow the part other than the respective subparagraphs of Article 59-3 (1) of this Act. <Newly enacted on Feb. 15, 2022>

③

제1항에 따른 납입한 연금보험료의 전환 신청 등에 필요한 사항은 재정경제부령으로 정한다. <개정 2022.2.15, 2025.12.30>

Matters necessary for the application for conversion of pension premiums paid and other related matters under paragraph (1) shall be prescribed by the Presidential Decree of the Ministry of Economy and Finance. <Amended on Feb. 15, 2022, Dec. 30, 2025>

Translation

Machine translation. The Korean text is authoritative.

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