소득세법 시행령
Article 73 (Deductibility of Amortization for Valued Assets and Transferred Assets)
제73조 평가자산과 양도자산의 상각시부인
- Ministry
- 재정경제부
- In force
- 2026-07-01
- Articles
- 357
사업자가 감가상각자산의 평가증을 한 경우에 상각부인액은 평가증의 한도까지 총수입금액에 산입된 것으로 보아 필요경비로 추인하고, 평가증의 한도를 초과하는 것은 이를 그 후의 과세기간에 이월할 상각부인액으로 계산한다. 이 경우 시인부족액은 없는 것으로 본다. <개정 1998.12.31, 2010.2.18>
Where a business operator has made an appraisal increase in a depreciable asset, the disallowed amortization amount shall be presumed to be included in the gross revenue to the extent of the appraisal increase, and treated as a necessary expense. Any amount exceeding the limit of the appraisal increase shall be calculated as a disallowed amortization amount to be carried forward to subsequent taxable periods. In this case, any shortfall in the deductible amortization shall be disregarded. <Amended by Dec. 31, 1998, Feb. 18, 2010>
삭제 <1998.12.31>
Deleted <Dec. 31, 1998>
삭제 <1998.12.31>
Deleted <Dec. 31, 1998>
삭제 <1998.12.31>
Deleted <Dec. 31, 1998>
Translation
Machine translation. The Korean text is authoritative.
Statute text is reproduced from 법제처 국가법령정보센터. This is information, not legal advice.