소득세법 시행령
Article 66 (Definitions of Declining Balance Method, Straight-Line Method, etc.)
제66조 정률법ㆍ정액법등의 정의
- Ministry
- 재정경제부
- In force
- 2026-07-01
- Articles
- 357
1. "정률법"이란 해당 감가상각자산의 취득가액에서 이미 감가상각비로 필요경비에 산입한 금액[법 제33조의2 제1항에 따른 업무용승용차(이하 "업무용승용차"라 한다)의 감가상각비 중 같은 조 제1항 및 제2항에 따라 필요경비에 산입하지 아니한 금액을 포함한다]을 공제한 잔액에 해당 자산의 내용연수에 따른 상각률을 곱하여 계산한 각 과세기간의 상각범위액이 매년 체감되도록 하는 상각방법을 말한다.
2. "정액법"이라 함은 당해 감가상각자산의 취득가액(「법인세법 시행령」 제72조의 규정을 준용하여 계상한 취득가액을 말한다. 이하 이 조에서 같다)에 당해 자산의 내용연수에 따른 상각률을 적용하여 계산한 각 과세기간의 상각범위액이 매년 균등하게 되는 상각방법을 말한다.
3. "생산량비례법"이란 다음 각 목의 어느 하나에 해당하는 금액을 각 과세기간의 상각범위액으로 하는 상각방법을 말한다.
- 가. 해당 감가상각자산의 취득가액을 그 자산이 속하는 광구의 총채굴예정량으로 나누어 계산한 금액에 해당 과세기간 중 그 광구에서 채굴한 양을 곱하여 계산한 금액
- 나. 해당 감가상각자산의 취득가액을 그 자산인 폐기물매립시설의 매립예정량으로 나누어 계산한 금액에 해당 과세기간 중 그 폐기물매립시설에서 매립한 양을 곱하여 계산한 금액
① The definitions of the terms used in Article 64 shall be as follows. <Amended by Act No. 5497, Dec. 31, 1998, Act No. 7518, Feb. 19, 2005, Act No. 10154, Feb. 18, 2010, Act No. 13161, Feb. 3, 2015, Act No. 13947, Feb. 17, 2016> 1. "Declining Balance Method" refers to a depreciation method where the amount of depreciation for each taxable period, calculated by multiplying the remaining balance (obtained by deducting the amount already included in necessary expenses as depreciation expense from the acquisition cost of the depreciable asset, including the amount not included in necessary expenses in accordance with paragraphs 1 and 2 of Article 33-2 of the Act, concerning company cars used for business purposes (hereinafter referred to as "company cars for business purposes") pursuant to Article 33-2 (1) of the Act) by the depreciation rate corresponding to the useful life of the asset, decreases each year. 2. "Straight-Line Method" refers to a depreciation method where the amount of depreciation for each taxable period, calculated by applying the depreciation rate corresponding to the useful life of the asset to the acquisition cost of the depreciable asset (referring to the acquisition cost calculated by applying the provisions of Article 72 of the Enforcement Decree of the Corporate Tax Act; hereinafter the same shall apply in this Article), is uniform each year. 3. "Production Output Method" refers to a depreciation method where the amount of depreciation for each taxable period is determined as follows: a. The amount calculated by dividing the acquisition cost of the depreciable asset by the total estimated output of the mining block to which the asset belongs, and then multiplying it by the amount mined from the mining block during the taxable period. b. The amount calculated by dividing the acquisition cost of the depreciable asset by the estimated landfill capacity of the waste landfill facility which is the asset, and then multiplying it by the amount landfilled from the waste landfill facility during the taxable period.
Translation
Machine translation. The Korean text is authoritative.
Statute text is reproduced from 법제처 국가법령정보센터. This is information, not legal advice.