소득세법 시행령
Article 73-2 (Submission of Depreciation Expenses Statement, etc.)
제73조의2 감가상각비에 관한 명세서의 제출 등
- Ministry
- 재정경제부
- In force
- 2026-07-01
- Articles
- 357
사업자가 각 과세기간에 감가상각비를 필요경비로 계상한 경우에는 개별자산별로 구분하여 재정경제부령이 정하는 감가상각비조정명세서를 작성ㆍ보관하고, 재정경제부령이 정하는 감가상각비조정명세서합계표와 감가상각비시부인명세서 및 취득ㆍ양도자산의 감가상각비조정명세서를 법 제70조의 규정에 의한 신고서에 첨부하여 납세지관할세무서장에게 제출하여야 한다. <개정 2008.2.29, 2025.12.30>
Where a business operator has accounted for depreciation expenses as necessary expenses for each taxable period, they shall prepare and keep a depreciation expenses adjustment statement, itemized by individual asset, as prescribed by a decree of the Minister of Strategy and Finance, and shall submit to the head of the tax office having jurisdiction over the place of tax payment a summary statement of the depreciation expenses adjustment statement, a depreciation expenses schedule, and a depreciation expenses adjustment statement for acquired and transferred assets, as prescribed by a decree of the Minister of Strategy and Finance, attached to the return statement as provided for in Article 70 of this Act. <Amended by Act No. 9428, Feb. 29, 2008; Act No. XXXXX, Dec. 30, 2025>
감가상각자산의 감가상각비계산에 관하여 필요한 사항은 재정경제부령으로 정한다. <개정 2008.2.29, 2025.12.30>
Necessary matters concerning the calculation of depreciation expenses for depreciable assets shall be prescribed by a decree of the Minister of Strategy and Finance. <Amended by Act No. 9428, Feb. 29, 2008; Act No. XXXXX, Dec. 30, 2025>
Translation
Machine translation. The Korean text is authoritative.
Statute text is reproduced from 법제처 국가법령정보센터. This is information, not legal advice.