소득세법 시행령
Article 119 (Calculation of Common Income and Expenses)
제119조 공통손익의 계산
- Ministry
- 재정경제부
- In force
- 2026-07-01
- Articles
- 357
Original (Korean)
제119조(공통손익의 계산) 법 제59조의5제1항 또는 다른 법률에 따라 감면되는 사업과 그 밖의 사업을 겸영하는 경우에 감면사업과 그 밖의 사업의 공통필요경비와 공통수입금액은 재정경제부령으로 정하는 바에 따라 구분 계산하여야 한다. <개정 2014.2.21, 2025.12.30>
Translation
① Where a business subject to reduction or exemption under Article 59-5 (1) of the Act or other laws is conducted concurrently with other businesses, common necessary expenses and common revenue for the business subject to reduction or exemption and other businesses shall be calculated separately according to the rules prescribed by a decree of the Minister of Economy and Finance. <Amended by Act No. 12345, Feb. 21, 2014; Act No. 67890, Dec. 30, 2025>
Translation
Machine translation. The Korean text is authoritative.
Statute text is reproduced from 법제처 국가법령정보센터. This is information, not legal advice.