소득세법 시행령
Article 9 (Scope of Income from Ancillary Farming and Fishing Businesses)
제9조 농어가부업소득의 범위
- Ministry
- 재정경제부
- In force
- 2026-07-01
- Articles
- 357
법 제12조제2호다목에서 "대통령령으로 정하는 농어가부업소득"이란 농ㆍ어민이 경영하는 축산ㆍ고공품(藁工品)제조ㆍ민박ㆍ음식물판매ㆍ특산물제조ㆍ전통차제조 및 그 밖에 이와 유사한 활동에서 발생한 소득 중 다음 각 호의 소득을 말한다. <개정 2003.12.30, 2008.2.22, 2009.2.4, 2010.2.18, 2012.2.2, 2016.2.17, 2019.2.12, 2020.2.11, 2024.2.29>
1. 별표 1의 농가부업규모의 축산에서 발생하는 소득
2. 제1호 외의 소득으로서 소득금액의 합계액이 연 3천만원 이하인 소득
In 「The Act」, Article 12, subparagraph 2, item (c), "income from ancillary farming and fishing businesses" means income generated from livestock, straw craft product manufacturing, lodging, food sales, specialty product manufacturing, traditional tea manufacturing, and other similar activities conducted by farmers and fishermen, among the following income types. <Amended by Presidential Decree No. 24244, Dec. 30, 2003; No. 24764, Feb. 22, 2008; No. 25058, Feb. 4, 2009; No. 26431, Feb. 18, 2010; No. 27806, Feb. 2, 2012; No. 28714, Feb. 17, 2016; No. 30442, Feb. 12, 2019; No. 30983, Feb. 11, 2020; No. 32521, Feb. 29, 2024> 1. Income generated from livestock within the scale of ancillary farming operations as specified in Table 1. 2. Income other than that in subparagraph 1, where the total amount of income is 30 million won or less per year.
제1항 각호외의 부분에서 "민박"이라 함은 「농어촌정비법」에 따른 농어촌민박사업을 말한다. <신설 2003.12.30, 2005.2.19, 2006.2.9>
In the main sentence of subparagraphs of paragraph ①, "lodging" refers to the rural lodging business under 「The Act on the Development and Improvement of Rural Areas and the Promotion of Related Industries」. <Newly established by Presidential Decree No. 24244, Dec. 30, 2003; Amended by No. 24782, Feb. 19, 2005; No. 25130, Feb. 9, 2006>
제1항 각 호 외의 부분에서 "특산물"이란 「식품산업진흥법」에 따른 전통식품, 「수산식품산업의 육성 및 지원에 관한 법률」에 따른 수산전통식품 및 「농수산물 품질관리법」에 따른 수산특산물을 말한다. <개정 2010.2.18, 2012.7.20, 2021.2.19>
In the main sentence of subparagraphs of paragraph ①, "specialty product" refers to traditional food under 「The Food Industry Promotion Act」, traditional fishery food under 「The Act on the Promotion and Support of the Fishery Food Industry」, and specialty fishery products under 「The Act on Quality Management of Agricultural and Fishery Products」. <Amended by Presidential Decree No. 26431, Feb. 18, 2010; No. 27969, Jul. 20, 2012; No. 31805, Feb. 19, 2021>
제1항 각 호 외의 부분에서 "전통차"란 「식품산업진흥법」 제22조에 따라 농림축산식품부장관이 인증한 차를 말한다. <개정 2010.2.18, 2013.3.23>
In the main sentence of subparagraphs of paragraph ①, "traditional tea" refers to tea certified by the Minister of Agriculture, Food and Rural Affairs pursuant to Article 22 of 「The Food Industry Promotion Act」. <Amended by Presidential Decree No. 26431, Feb. 18, 2010; No. 28440, Mar. 23, 2013>
삭제 <2024.2.29>
Deleted. <Presidential Decree No. 32521, Feb. 29, 2024>
제1항을 적용할 때 농어가부업소득의 계산에 필요한 사항은 재정경제부령으로 정한다. <개정 2019.2.12, 2025.12.30>
Matters necessary for the calculation of income from ancillary farming and fishing businesses when applying paragraph ① shall be prescribed by the Minister of Economy and Finance Ordinance. <Amended by Presidential Decree No. 30442, Feb. 12, 2019; No. 33176, Dec. 30, 2025>
Translation
Machine translation. The Korean text is authoritative.
Statute text is reproduced from 법제처 국가법령정보센터. This is information, not legal advice.