Article 178-10 (Tax Credits)

제178조의10 세액공제

Ministry: 재정경제부
In force: 2026-07-01
Articles: 357

Original (Korean)

제178조의10(세액공제) 법 제118조의12제1항에 따른 조정공제, 법 제118조의13제1항에 따른 외국납부세액공제 또는 법 제118조의14제1항에 따른 비거주자의 국내원천소득 세액공제를 받으려는 자는 국외전출자 주식등을 실제 양도한 날부터 2년 이내에 재정경제부령으로 정하는 세액공제신청서를 납세지 관할 세무서장에게 제출(국세정보통신망을 통한 제출을 포함한다. 이하 이 절에서 같다)해야 한다. <개정 2025.12.30, 2026.2.27>

Translation

① A person who intends to receive an adjustment credit under Article 118-12(1) of the Act, a foreign tax credit under Article 118-13(1) of the Act, or a tax credit for domestic source income of a non-resident under Article 118-14(1) of the Act shall submit a tax credit application form prescribed by the Minister of Economy and Finance to the head of the tax office having jurisdiction over the taxpayer's place of tax payment (including submission through the national tax information network. Hereinafter the same applies in this Section) within two years from the date of actual transfer of shares, etc. of an emigrant. <Amended by 2025.12.30, 2026.2.27>

Translation

Machine translation. The Korean text is authoritative.

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