소득세법 시행령
Article 54 (Exclusion from Gross Revenue)
제54조 총수입금액 불산입
- Ministry
- 재정경제부
- In force
- 2026-07-01
- Articles
- 357
법 제26조제2항에서 "대통령령으로 정하는 금액"이란 「법인세법 시행령」 제64조제2항 전단에 따른 국고보조금등에 상당하는 금액을 말한다. <신설 2020.2.11>
The "amount prescribed by Presidential Decree" in Article 26 (2) of the Act means the amount equivalent to subsidies from the national treasury, etc., in accordance with the first sentence of Article 64 (2) of the Enforcement Decree of the Corporate Tax Act. <Newly established on Feb. 11, 2020>
법 제26조제3항에서 "이전 과세기간으로부터 이월된 소득금액"이란 각 과세기간의 소득으로 이미 과세된 소득을 다시 해당 과세기간의 소득에 산입한 금액을 말한다. <개정 2010.2.18>
The "income amount carried over from the previous taxable period" in Article 26 (3) of the Act means the amount of income that has already been taxed as income for each taxable period and is included again in the income for the relevant taxable period. <Amended on Feb. 18, 2010>
Translation
Machine translation. The Korean text is authoritative.
Statute text is reproduced from 법제처 국가법령정보센터. This is information, not legal advice.