소득세법 시행령
Article 202 (Amount of Other Income Subject to Withholding Tax)
제202조 원천징수대상 기타소득금액
- Ministry
- 재정경제부
- In force
- 2026-07-01
- Articles
- 357
법 제145조제1항의 규정에 의한 기타소득금액은 당해 지급금액에서 이에 대응하는 필요경비로 당해 원천징수의무자가 확인할 수 있는 금액 또는 제87조의 규정에 의한 필요경비를 공제한 금액으로 한다. <개정 1995.12.30, 2007.2.28>
The amount of other income under Article 145 (1) of the Act shall be the amount remaining after deducting, from the amount payable, the amount of necessary expenses corresponding thereto that the withholding agent can confirm, or the amount of necessary expenses as prescribed by Article 87. <Amended by Presidential Decree No. 14900, Dec. 30, 1995; No. 19901, Feb. 28, 2007>
법 제145조제2항 단서에서 "대통령령으로 정하는 금액"이란 100만원(필요경비를 공제하기 전의 금액을 말한다)을 말한다. <신설 2007.2.28, 2010.2.18>
The "amount prescribed by Presidential Decree" in Article 145 (2) proviso of the Act refers to 1 million won (meaning the amount before deducting necessary expenses). <Newly established by Presidential Decree No. 19901, Feb. 28, 2007; Decided by Presidential Decree No. 22055, Feb. 18, 2010>
법 제145조제1항에 따라 소득세를 원천징수할 때 「조세특례제한법」 제100조의18제1항에 따라 배분받은 소득은 지급받은 날에 원천징수한다. 다만, 해당 동업기업의 과세기간 종료 후 3개월이 되는 날까지 지급하지 아니한 때에는 그 3개월이 되는 날에 원천징수한다. <신설 2009.2.4>
When withholding income tax pursuant to Article 145 (1) of the Act, income received by allocation under Article 100-18 (1) of the Restriction of Special Taxation Act shall be subject to withholding tax on the date of receipt. Provided, that if it is not paid within three months from the end of the accounting period of the relevant partnership enterprise, it shall be subject to withholding tax on the date three months from the end of the accounting period. <Newly established by Presidential Decree No. 21342, Feb. 4, 2009>
법 제145조제1항에 따라 원천징수의무자가 소득세를 원천징수할 때 종교인소득에 대해서는 별표 3의4의 종교인소득 간이세액표 해당란의 세액을 기준으로 원천징수한다. <개정 2017.12.29>
When a withholding agent withholds income tax pursuant to Article 145 (1) of the Act, for income of religious persons, withholding tax shall be imposed based on the amount of tax in the relevant column of the simplified tax amount table for income of religious persons, as shown in Annex Table 3-4. <Amended by Presidential Decree No. 28452, Dec. 29, 2017>
Translation
Machine translation. The Korean text is authoritative.
Statute text is reproduced from 법제처 국가법령정보센터. This is information, not legal advice.