소득세법 시행령
Article 225-2 (Submission of Transaction Details of Derivatives, etc. or Stocks, etc. by Financial Investment Business Operators)
제225조의2 금융투자업자의 파생상품등 또는 주식등 거래내역 제출등
- Ministry
- 재정경제부
- In force
- 2026-07-01
- Articles
- 357
법 제174조의2제1호 및 제2호를 적용하는 경우 「자본시장과 금융투자업에 관한 법률」 제8조제1항에 따른 금융투자업자(이하 이 조에서 "금융투자업자"라 한다)는 제159조의2에 따른 파생상품등과 같은 법 시행령 제178조제1항에 따라 거래되는 주식등에 대하여 양도소득세 신고의무자별로 재정경제부령으로 정하는 다음 각 호의 구분에 따른 자료를 본점 또는 주사무소 소재지 관할 세무서장에게 제출해야 한다. <개정 2025.12.30>
1. 법 제174조의2제1호의 경우: 파생상품거래명세서
2. 법 제174조의2제2호의 경우: 주식등의 거래명세서
When applying subparagraphs 1 and 2 of Article 174-2 of the Act, a financial investment business operator as defined in Article 8(1) of the 「Capital Markets and Financial Investment Business Act」 (hereinafter referred to as "financial investment business operator" in this Article) shall submit the data according to the following classifications, as determined by the Minister of Economy and Finance, by each taxpayer liable for capital gains tax, to the head of the tax office having jurisdiction over the location of its head office or main office, for derivatives, etc. as defined in Article 159-2 and for stocks, etc. traded pursuant to Article 178(1) of the Enforcement Decree of the same Act. <Amended on 2025.12.30> 1. In the case of subparagraph 1 of Article 174-2 of the Act: Transaction details of derivative transactions. 2. In the case of subparagraph 2 of Article 174-2 of the Act: Transaction details of stocks, etc.
법 제174조의2제3호가목에 따라 국세청장이 자료를 요청하는 경우 국세청장은 주권상장법인대주주의 명단을 금융투자업자에게 통보해야 하며, 금융투자업자는 통보받은 해당 대주주가 거래하는 주식등에 대해 재정경제부령으로 정하는 대주주의 주식등의 거래명세서를 국세청장에게 제출해야 한다. <개정 2025.12.30, 2026.2.27>
When the Commissioner of the National Tax Service requests data pursuant to subparagraph 3(a) of Article 174-2 of the Act, the Commissioner of the National Tax Service shall notify the financial investment business operator of the list of major shareholders of listed corporations, and the financial investment business operator shall submit the transaction details of stocks, etc. of such major shareholders as determined by the Minister of Economy and Finance to the Commissioner of the National Tax Service. <Amended on 2025.12.30, 2026.2.27>
금융투자업자는 법 제174조의2제3호나목에 따라 국세청장이 자료를 요청하는 경우에는 재정경제부령으로 정하는 국외주식등 거래명세서를 국세청장에게 제출해야 한다. <신설 2026.2.27>
When the Commissioner of the National Tax Service requests data pursuant to subparagraph 3(b) of Article 174-2 of the Act, the financial investment business operator shall submit the transaction details of foreign stocks, etc. as determined by the Minister of Economy and Finance to the Commissioner of the National Tax Service. <Newly established on 2026.2.27>
금융투자업자가 제1항부터 제3항까지의 자료를 기한 내에 제출하지 않은 경우 관할 세무서장 또는 국세청장은 해당 금융투자업자에게 해당 자료를 제출할 것을 요청할 수 있다. 이 경우 요청을 받은 금융투자업자는 정당한 사유가 없으면 이에 따라야 한다. <개정 2026.2.27>
If a financial investment business operator fails to submit the data referred to in paragraphs 1 through 3 within the deadline, the head of the competent tax office or the Commissioner of the National Tax Service may request the financial investment business operator to submit the relevant data. In this case, the financial investment business operator that receives the request shall comply with it unless there is a justifiable reason. <Amended on 2026.2.27>
Translation
Machine translation. The Korean text is authoritative.
Statute text is reproduced from 법제처 국가법령정보센터. This is information, not legal advice.