소득세법 시행령
Article 50-2 (Timing of Income Receipt from Partnership Enterprise)
제50조의2 동업기업으로부터의 소득의 수입시기
- Ministry
- 재정경제부
- In force
- 2026-07-01
- Articles
- 357
「조세특례제한법」 제100조의18제1항에 따라 배분받은 소득은 해당 동업기업의 과세연도의 종료일을 수입시기로 한다.
Income distributed pursuant to Article 100-18(1) of the Restriction of Special Taxation Act shall be deemed to have been received on the last day of the accounting year of the partnership enterprise.
「조세특례제한법」 제100조의22제1항에 따라 분배받은 자산의 시가 중 분배일의 지분가액을 초과하여 발생하는 소득은 분배일을 수입시기로 한다.
Income arising in excess of the share value on the distribution date, among the market value of assets distributed pursuant to Article 100-22(1) of the Restriction of Special Taxation Act, shall be deemed to have been received on the distribution date.
Translation
Machine translation. The Korean text is authoritative.
Statute text is reproduced from 법제처 국가법령정보센터. This is information, not legal advice.