소득세법 시행령
Article 152-2 (Scope of Securities Deposit Certificates)
제152조의2 증권예탁증권의 범위
- Ministry
- 재정경제부
- In force
- 2026-07-01
- Articles
- 357
Original (Korean)
제152조의2(증권예탁증권의 범위) 법 제88조제2호에서 "대통령령으로 정하는 증권예탁증권"이란 「자본시장과 금융투자업에 관한 법률」 제4조제2항제2호의 지분증권을 예탁받은 자가 그 증권이 발행된 국가 외의 국가에서 발행한 것으로서 그 예탁받은 증권에 관련된 권리가 표시된 것을 말한다.
Translation
① The "securities deposit certificates prescribed by Presidential Decree" in Article 88, Subparagraph 2 of the Act shall refer to those where a person who has received deposit of equity securities under Article 4, Paragraph 2, Subparagraph 2 of the 「Capital Markets and Financial Investment Business Act」 has rights related to the deposited securities represented on securities issued in a country other than the country where the deposited securities were issued.
Translation
Machine translation. The Korean text is authoritative.
Statute text is reproduced from 법제처 국가법령정보센터. This is information, not legal advice.