소득세법 시행령
Article 206-2 (Special Cases for Withholding Tax on Bonus Disposition)
제206조의2 상여처분의 원천징수 특례
- Ministry
- 재정경제부
- In force
- 2026-07-01
- Articles
- 357
법 제155조의4제1항에서 "대통령령으로 정하는 특수관계인"이란 「국세기본법 시행령」 제1조의2제3항제2호에 따른 경영지배관계에 있는 법인을 말한다. <신설 2026.2.27>
In Article 155-4(1) of the Act, "a person with a special relationship prescribed by Presidential Decree" means a corporation with a management control relationship under Article 1(2)(3)(b) of the Enforcement Decree of the National Tax Basic Act. <Newly enacted 2026.2.27>
법 제155조의4제1항에서 "대통령령으로 정하는 소득"이란 「법인세법 시행령」 제106조제1항제1호나목에 따라 상여로 처분된 소득을 말한다. <개정 2026.2.27>
In Article 155-4(1) of the Act, "income prescribed by Presidential Decree" means income disposed of as a bonus pursuant to Article 106(1)(1)(b) of the Enforcement Decree of the Corporate Tax Act. <Amended 2026.2.27>
Translation
Machine translation. The Korean text is authoritative.
Statute text is reproduced from 법제처 국가법령정보센터. This is information, not legal advice.