Article 183-4 (Special Provisions on Reporting and Payment of Capital Gains Tax on Securities by Nonresidents)

제183조의4 비거주자의 유가증권양도소득에 대한 신고ㆍ납부 특례

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

Original (Korean)

Translation

①

비거주자는 법 제126조의2의 규정에 의하여 양도당시 조세조약에서 정한 과세기준을 충족하지 아니하여 주식 또는 출자지분의 양도소득중 원천징수되지 아니한 소득의 원천징수세액상당액을 당해 유가증권을 발행한 내국법인의 소재지를 관할하는 세무서장에게 신고ㆍ납부하여야 한다.

A nonresident shall report and pay to the head of the tax office having jurisdiction over the location of the domestic corporation that issued the securities, the amount equivalent to the withholding tax on the capital gains from stocks or shares that have not been subject to withholding tax, pursuant to Article 126-2 of this Act, when the tax treaty's criteria for taxation are not met at the time of transfer.

②

제1항의 규정에 의하여 주식 또는 출자지분의 양도소득중 원천징수되지 아니한 소득의 원천징수세액상당액을 신고ㆍ납부하고자 하는 비거주자는 동일한 사업연도에 양도한 당해 법인의 양도주식총액과 원천징수되지 아니한 양도주식총액을 구분하여 재정경제부령이 정하는 비거주자유가증권양도소득정산신고서를 제출하여야 한다. <개정 2008.2.29, 2025.12.30>

A nonresident who intends to report and pay the amount equivalent to the withholding tax on capital gains from stocks or shares that have not been subject to withholding tax, pursuant to paragraph ①, shall submit a nonresident capital gains tax settlement report on securities as prescribed by the Presidential Decree, distinguishing the total amount of transferred stocks of the corporation transferred in the same business year and the total amount of untaxed transferred stocks. <Amended by Presidential Decree No. 21302, Feb. 29, 2008; Dec. 30, 2025>

③

법 제126조의2제3항 본문에서 "대통령령으로 정하는 주식ㆍ출자지분이나 그 밖의 유가증권"이란 다음 각 호의 유가증권을 말한다. <신설 2008.2.22, 2009.2.4, 2019.2.12>

1. 「조세특례제한법 시행령」 제18조제4항제1호 및 제2호에 따라 과세되는 주식등 유가증권
2. 외국에서 거래되는 원화표시 유가증권(외국유가증권시장 외에서 거래되는 것을 말한다)

"Stocks, shares, or other securities as prescribed by the Presidential Decree" in the main sentence of Article 126-2 (3) of this Act refers to the following securities. <Newly inserted by Presidential Decree No. 20626, Feb. 22, 2008; No. 21251, Feb. 4, 2009; No. 29602, Feb. 12, 2019> 1. Stocks or other securities taxed pursuant to Articles 18 (4) 1 and 2 of the Enforcement Decree of the 「Restriction of Special Taxation Act」. 2. Won-denominated securities traded in foreign countries (referring to those traded outside foreign securities markets).

④

법 제126조의2제3항에 따라 신고ㆍ납부하려는 비거주자는 해당 주식등 유가증권을 발행한 내국법인의 소재지를 관할하는 세무서장에게 재정경제부령으로 정하는 비거주자유가증권양도소득신고서를 작성하여 신고ㆍ납부하여야 한다. <신설 2008.2.22, 2008.2.29, 2025.12.30>

A nonresident who intends to report and pay tax pursuant to Article 126-2 (3) of this Act shall prepare and submit a nonresident capital gains tax report on securities as prescribed by the Presidential Decree to the head of the tax office having jurisdiction over the location of the domestic corporation that issued the relevant stocks or other securities, and pay the tax. <Newly inserted by Presidential Decree No. 20626, Feb. 22, 2008; No. 21302, Feb. 29, 2008; Dec. 30, 2025>

Translation

Machine translation. The Korean text is authoritative.

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