소득세법 시행령
Article 131 (Adjustment Calculation Statement)
제131조 조정계산서
- Ministry
- 재정경제부
- In force
- 2026-07-01
- Articles
- 357
법 제70조제4항제3호 본문의 조정계산서(이하 이 조에서 "조정계산서"라 한다)는 수입금액 및 필요경비의 귀속시기, 자산ㆍ부채의 취득 및 평가 등 소득금액을 계산할 때 법과 기업회계의 차이를 조정하기 위하여 작성하는 서류로서 재정경제부령으로 정하는 서류로 한다. <신설 2010.6.8, 2025.12.30>
The adjustment calculation statement (hereinafter referred to as "adjustment calculation statement" in this Article) referred to in the main sentence of Article 70 (4) 3 of the Act shall be a document prepared to adjust the differences between the Act and corporate accounting when calculating income, such as the timing of attribution of revenue and necessary expenses, and the acquisition and valuation of assets and liabilities, as prescribed by the Decree of the Ministry of Strategy and Finance. <Newly enacted Jan. 8, 2010, Dec. 30, 2025>
삭제 <2016.2.17>
Deleted <Feb. 17, 2016>
조정계산서에는 재정경제부령으로 정하는 서류를 첨부하여야 한다. <개정 1998.4.1, 2008.2.29, 2010.6.8, 2025.12.30>
The adjustment calculation statement shall be accompanied by documents prescribed by the Decree of the Ministry of Strategy and Finance. <Amended Jan. 31, 1997, Apr. 1, 1998, Feb. 29, 2008, Jun. 8, 2010, Dec. 30, 2025>
삭제 <2016.2.17>
Deleted <Feb. 17, 2016>
세무사가 작성한 조정계산서를 첨부하는 사업자로서 재정경제부령이 정하는 요건을 갖춘 사업자는 제3항에 따른 서류중 국세청장이 정하는 서류를 조정계산서에 첨부하지 아니할 수 있다. 이 경우 첨부하지 아니한 서류가 신고내용의 분석 등에 필요하여 납세지 관할지방국세청장 또는 납세지 관할세무서장이 그 제출을 서면으로 요구하는 경우에는 이를 제출하여야 한다. <신설 1997.12.31, 1998.4.1, 2008.2.29, 2010.6.8, 2025.12.30>
A business operator who attaches an adjustment calculation statement prepared by a tax accountant and meets the requirements prescribed by the Decree of the Ministry of Strategy and Finance may not attach to the adjustment calculation statement those documents among the documents referred to in paragraph 3 that are prescribed by the Commissioner of the National Tax Service. In this case, if the omitted documents are necessary for the analysis of reported content, etc., and the head of the regional tax office having jurisdiction over the place of taxation or the head of the tax office having jurisdiction over the place of taxation requests the submission thereof in writing, they shall submit them. <Newly enacted Dec. 31, 1997, Apr. 1, 1998, Feb. 29, 2008, Jun. 8, 2010, Dec. 30, 2025>
Translation
Machine translation. The Korean text is authoritative.
Statute text is reproduced from 법제처 국가법령정보센터. This is information, not legal advice.