소득세법 시행령
Article 179-5 (Reporting and Payment of Income from National Bonds, etc. by Residents)
제179조의5 거주자의 국채등 소득에 대한 신고ㆍ납부
- Ministry
- 재정경제부
- In force
- 2026-07-01
- Articles
- 357
Original (Korean)
Translation
①
삭제 <2026.2.27>
Deleted. <February 27, 2026>
②
법 제119조의3제5항에 따라 국외투자기구에 투자한 거주자는 같은 조 제1항 각 호의 소득에 대해 법 제17조, 제70조 및 제76조에 따라 신고ㆍ납부해야 한다. <개정 2026.2.27>
A resident who has invested in a foreign investment entity pursuant to Article 119-3 (5) of the Act shall report and pay income specified in each subparagraph of Article 119-3 (1) of the Act in accordance with Articles 17, 70, and 76 of the Act. <Amended February 27, 2026>
Translation
Machine translation. The Korean text is authoritative.
Statute text is reproduced from 법제처 국가법령정보센터. This is information, not legal advice.