소득세법 시행령
Article 9-5 (Scope of Tax-Exempt Fishing or Aquaculture Income)
제9조의5 비과세되는 어로어업 또는 양식어업 소득의 범위
- Ministry
- 재정경제부
- In force
- 2026-07-01
- Articles
- 357
법 제12조제2호사목에서 "대통령령으로 정하는 어로어업 또는 양식어업에서 발생하는 소득"이란 국가데이터처장이 고시하는 한국표준산업분류(이하 "한국표준산업분류"라 한다)에 따른 연근해어업, 내수면어업 또는 양식어업에서 발생하는 소득으로서 해당 과세기간의 소득금액의 합계액이 5천만원 이하인 소득을 말한다. <개정 2024.2.29, 2025.10.1>
The term "income arising from fishing or aquaculture operations as prescribed by Presidential Decree" as used in Article 12, subparagraph 2(s) of the Act refers to income arising from offshore fishing, inland water fishing, or aquaculture operations in accordance with the Korean Standard Industrial Classification (hereinafter referred to as the "Korean Standard Industrial Classification") as publicly announced by the Minister of Government Policy Coordination, where the total amount of income from such operations during the relevant taxation period does not exceed 50 million won. <Amended by Presidential Decree No. 34296, Feb. 29, 2024, Presidential Decree No. 35312, Oct. 1, 2025>
제1항에 따른 어로어업 또는 양식어업에서 발생하는 소득의 계산에 필요한 사항은 재정경제부령으로 정한다. <개정 2024.2.29, 2025.12.30>
Matters necessary for the calculation of income arising from fishing or aquaculture operations as referred to in Paragraph ① shall be prescribed by a decree of the Minister of Economy and Finance. <Amended by Presidential Decree No. 34296, Feb. 29, 2024, Presidential Decree No. 35382, Dec. 30, 2025>
Translation
Machine translation. The Korean text is authoritative.
Statute text is reproduced from 법제처 국가법령정보센터. This is information, not legal advice.