소득세법 시행령
Article 59 (Calculation of Necessary Expenses for Insurance Gains Equivalent to Amounts Expended for Acquisition of Tangible Assets)
제59조 유형자산의 취득에 소요된 보험차익 상당액의 필요경비계산
- Ministry
- 재정경제부
- In force
- 2026-07-01
- Articles
- 357
법 제31조제1항에 따라 필요경비에 산입하는 보험차익 상당액은 일시상각충당금으로 계상해야 한다. <개정 2020.2.11>
The amount equivalent to insurance gains to be recognized as necessary expenses pursuant to Article 31 (1) of the Act shall be recorded as a reserve for lump-sum depreciation. <Amended on Feb. 11, 2020>
법 제31조제1항에서 "같은 종류의 자산"이란 그 용도 또는 목적이 멸실된 유형자산과 같은 것을 말한다. <개정 2010.2.18, 2020.2.11>
"Assets of the same kind" as referred to in Article 31 (1) of the Act means tangible assets whose use or purpose is the same as that of the lost tangible assets. <Amended on Feb. 18, 2010, Feb. 11, 2020>
보험차익 상당액으로 취득한 유형자산의 감가상각비는 제1항에 따른 일시상각충당금의 범위에서 일시상각충당금과 상계해야 한다. 다만, 해당 자산을 처분하는 경우에는 상계하고 남은 잔액을 그 처분한 날이 속하는 과세기간의 총수입금액에 산입한다. <개정 2018.2.13, 2020.2.11>
Depreciation expenses for tangible assets acquired with amounts equivalent to insurance gains shall be offset against the reserve for lump-sum depreciation within the scope of the reserve for lump-sum depreciation referred to in paragraph ①. Provided, however, if such assets are disposed of, the remaining balance after offsetting shall be included in the gross revenue for the taxable period to which the date of disposal belongs. <Amended on Feb. 13, 2018, Feb. 11, 2020>
법 제31조제2항의 규정을 적용받고자 하는 사업자는 과세표준확정신고서에 재정경제부령이 정하는 보험금사용계획서를 첨부하여 납세지 관할세무서장에게 제출하여야 한다. <개정 1998.4.1, 2008.2.29, 2025.12.30>
A business operator who intends to apply the provisions of Article 31 (2) of the Act shall submit a plan for the use of insurance proceeds, as prescribed by the Ordinance of the Ministry of Strategy and Finance, attached to the tax return for determination of tax base, to the head of the district tax office having jurisdiction over the place of tax payment. <Amended on Apr. 1, 1998, Feb. 29, 2008, Dec. 30, 2025>
Translation
Machine translation. The Korean text is authoritative.
Statute text is reproduced from 법제처 국가법령정보센터. This is information, not legal advice.