소득세법 시행령
Article 93 (Methods of Valuation for Securities Purchased for Trading or Short-Term Investment)
제93조 매매 또는 단기투자를 목적으로 매입한 유가증권의 평가방법
- Ministry
- 재정경제부
- In force
- 2026-07-01
- Articles
- 357
법 제39조제3항 단서에서 "대통령령으로 정하는 유가증권"이란 매매 또는 단기투자를 목적으로 매입한 유가증권(「자본시장과 금융투자업에 관한 법률」에 따른 투자매매업자 또는 투자중개업자가 거래소에 예탁한 증권을 포함한다)을 말한다.
The "securities to be determined by Presidential Decree" as referred to in the proviso to Article 39(3) of the Act shall mean securities purchased for the purpose of trading or short-term investment (including securities deposited with an exchange by a financial investment business operator or a brokerage business operator under the 「Capital Markets and Financial Investment Business Act」).
제1항에 따른 유가증권의 평가방법은 다음 각 호의 방법 중 사업자가 신고한 방법에 따른다.
1. 개별법(채권의 경우에 한정한다)
2. 총평균법
3. 이동평균법
The method of valuation for securities under Paragraph ① shall be in accordance with the method reported by the business operator among the following methods: 1. Individual price method (limited to bonds) 2. Weighted average method 3. Moving average method
Translation
Machine translation. The Korean text is authoritative.
Statute text is reproduced from 법제처 국가법령정보센터. This is information, not legal advice.