Skip to main content
Law4Kor
Enforcement Decree of the Income Tax Act

소득세법 시행령

Article 177-3 (Preparation of Statement of Changes in Trust Beneficiary Register)

제177조의3 신탁 수익자명부 변동상황명세서 작성

Ministry
재정경제부
In force
2026-07-01
Articles
357
Original (Korean)

  1. 1. 위탁자의 성명 또는 명칭 및 주소

  2. 2. 수탁자의 성명 또는 명칭 및 주소

  3. 3. 수익자의 성명 또는 명칭 및 주소

  4. 4. 수익자별 수익권 또는 수익증권의 보유현황 및 내용

  5. 5. 과세기간 중 수익자의 변동사항

The statement of changes in the trust beneficiary register pursuant to Article 115-2 of the Act shall be prepared in the form prescribed by the Presidential Decree of the Ministry of Economy and Finance, and shall include the following: 1. The name or title and address of the settlor 2. The name or title and address of the trustee 3. The name or title and address of the beneficiary 4. The status and details of the holding of beneficial rights or beneficial securities by beneficiary 5. Changes in beneficiaries during the taxable period

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 제177조의3 — Article 177-3 (Preparation of Statement of Changes in Trust Beneficiary Register) · Law4Kor