소득세법 시행령
Article 178-7 (Deduction of Foreign Tax Paid on Capital Gains from Foreign Assets)
제178조의7 국외자산 양도소득에 대한 외국납부세액의 공제
- Ministry
- 재정경제부
- In force
- 2026-07-01
- Articles
- 357
법 제118조의6제1항 본문에서 "대통령령으로 정하는 국외자산 양도소득에 대한 세액"(이하 이 조에서 "국외자산 양도소득세액"이라 한다)이란 국외자산의 양도소득에 대하여 외국정부(지방자치단체를 포함한다)가 과세한 다음 각 호의 어느 하나에 해당하는 세액을 말한다. <개정 2010.2.18>
1. 개인의 양도소득금액을 과세표준으로 하여 과세된 세액
2. 개인의 양도소득금액을 과세표준으로 하여 과세된 세의 부가세액
The "tax on capital gains from foreign assets, etc. as prescribed by Presidential Decree" (hereinafter referred to as "capital gains tax on foreign assets" in this Article) in the main sentence of Article 118-6(1) of the Act means any of the following taxes imposed by a foreign government (including local governments) on capital gains from foreign assets. <amended 2010.2.18> 1. Tax imposed with capital gains from the transfer of assets by an individual as the tax base 2. Additional tax imposed with capital gains from the transfer of assets by an individual as the tax base
법 제118조의6제1항의 규정에 의하여 국외자산 양도소득세액을 공제받고자 하거나 필요경비에 산입하고자 하는 자는 재정경제부령이 정하는 국외자산양도소득세액공제(필요경비 산입)신청서를 법 제110조의 규정에 의한 확정신고(법 제105조의 규정에 의한 예정신고를 포함한다)기한내에 납세지 관할세무서장에게 제출하여야 한다. <개정 2008.2.29, 2025.12.30>
A person who intends to deduct or include the capital gains tax on foreign assets in expenses pursuant to Article 118-6(1) of the Act shall submit an application for deduction (inclusion in expenses) of capital gains tax on foreign assets, as prescribed by a decree of the Minister of Economy and Finance, to the head of the tax office having jurisdiction over the place of tax payment within the deadline for final tax return as stipulated in Article 110 of the Act (including the provisional tax return as stipulated in Article 105 of the Act). <amended 2008.2.29, 2025.12.30>
Translation
Machine translation. The Korean text is authoritative.
Statute text is reproduced from 법제처 국가법령정보센터. This is information, not legal advice.