소득세법 시행령
Article 187-2 (Scope of Annuity Contracts for Life)
제187조의2 종신계약의 범위
- Ministry
- 재정경제부
- In force
- 2026-07-01
- Articles
- 357
Original (Korean)
제187조의2(종신계약의 범위) 법 제129조제1항제5호의2다목에서 "대통령령으로 정하는 종신계약"이란 사망일까지 연금수령하면서 중도 해지할 수 없는 계약을 말한다.
Translation
① The term "annuity contract for life" as used in Article 129(1)5.2(c) of the Act shall mean a contract that cannot be terminated mid-term while receiving an annuity until death.
Translation
Machine translation. The Korean text is authoritative.
Statute text is reproduced from 법제처 국가법령정보센터. This is information, not legal advice.