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Enforcement Decree of the Income Tax Act

소득세법 시행령

Article 168-5 (Designation Procedure of Designated Area, etc.)

제168조의5 지정지역의 지정절차 등

Ministry
재정경제부
In force
2026-07-01
Articles
357

Original (Korean)

제168조의5(지정지역의 지정절차 등) 제168조의3 및 제168조의4의 규정을 적용함에 있어서 지정지역의 지정절차, 통계의 적용방법 및 심의위원회 위원의 임기와 위원장의 직무 그 밖에 등 심의위원회의 운영에 관하여 필요한 사항은 재정경제부령이 정하는 바에 의한다. <개정 2008.2.29, 2025.12.30>

Translation

With respect to the application of the provisions of Articles 168-3 and 168-4, the designation procedure of a designated area, the method of applying statistics, and the term of office of members of the deliberation committee, the duties of the chairperson, and other necessary matters concerning the operation of the deliberation committee shall be determined by a Presidential Decree. <Amended by Act No. 9400, Feb. 29, 2008; Act No. 15293, Dec. 30, 2025>

Translation

Machine translation. The Korean text is authoritative.

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

Enforcement Decree of the Income Tax Act 제168조의5 — Article 168-5 (Designation Procedure of Designated Area, etc.) · Law4Kor