소득세법 시행령
Article 197 (Year-end Tax Settlement for Re-employed Persons)
제197조 재취직자에 대한 근로소득세액의 연말정산
- Ministry
- 재정경제부
- In force
- 2026-07-01
- Articles
- 357
해당 과세기간의 중도에 퇴직한 근로소득자가 다른 근무지에 새로 취직한 때에는 그 새로운 근무지의 원천징수의무자는 해당 근로소득자로부터 전 근무지의 근로소득원천징수영수증과 근로소득원천징수부의 사본을 제출받아 전 근무지의 근로소득을 합계한 금액에 대하여 제196조를 준용하여 연말정산을 한다. <개정 2010.2.18>
Where a wage and salary earner who retired during the relevant taxable period is newly employed at another place of work, the withholding agent at the new place of work shall receive a certificate of withholding of income tax on wages and salaries from the former place of work and a copy of the withholding ledger of income tax on wages and salaries from the wage and salary earner, and conduct a year-end tax settlement by applying Article 196 to the total amount of wage and salary income from the former place of work. <Amended by Act No. 10120, Feb. 18, 2010>
삭제 <2010.12.30>
Deleted. <Dec. 30, 2010>
Translation
Machine translation. The Korean text is authoritative.
Statute text is reproduced from 법제처 국가법령정보센터. This is information, not legal advice.