소득세법 시행령
Article 178-2 (Scope of Income from Transfer of Foreign Assets)
제178조의2 국외자산 양도소득의 범위
- Ministry
- 재정경제부
- In force
- 2026-07-01
- Articles
- 357
삭제 <2017.2.3>
Deleted <2017.2.3>
삭제 <2020.2.11>
Deleted <2020.2.11>
삭제 <2018.2.13>
Deleted <2018.2.13>
법 제118조의2제5호에서 "대통령령으로 정하는 자산"이란 국외에 있는 자산으로서 법 제94조제1항제4호에 따른 기타자산과 법 제118조의2제2호에 따른 부동산에 관한 권리로서 미등기 양도자산을 말한다. <개정 2015.2.3, 2017.2.3>
"Assets prescribed by Presidential Decree" in subparagraph 5 of Article 118-2 of the Act means assets located abroad, which are other assets under subparagraph 4 of Article 94 (1) of the Act and unregistered transfer assets that are rights relating to real estate under subparagraph 2 of Article 118-2 of the Act. <Amended by Presidential Decree No. 26075, Feb. 3, 2015; Presidential Decree No. 27829, Feb. 3, 2017>
법 제118조의2제5호에 따라 양도소득세를 과세하는 경우에는 제158조제2항부터 제4항까지의 규정을 준용한다. <신설 2015.2.3, 2018.2.13, 2019.2.12>
When income tax is imposed on the transfer of assets under subparagraph 5 of Article 118-2 of the Act, Articles 158 (2) through (4) shall apply mutatis mutandis. <Newly established by Presidential Decree No. 26075, Feb. 3, 2015; Presidential Decree No. 28026, Feb. 13, 2018; Presidential Decree No. 29468, Feb. 12, 2019>
Translation
Machine translation. The Korean text is authoritative.
Statute text is reproduced from 법제처 국가법령정보센터. This is information, not legal advice.