소득세법 시행령
Article 97 (Gains and Losses on Redemption of Foreign Currency Assets and Liabilities, etc.)
제97조 외화자산ㆍ부채의 상환손익 등
- Ministry
- 재정경제부
- In force
- 2026-07-01
- Articles
- 357
법 제39조를 적용할 때 사업자가 상환받거나 상환하는 외화자산ㆍ부채의 취득 또는 차입 당시의 원화기장액과 상환받거나 상환하는 원화금액과의 차익 또는 차손은 상환받거나 상환한 날이 속하는 과세기간의 총수입금액 또는 필요경비에 산입한다.
When applying Article 39 of the Act, the difference between the Korean Won book value at the time of acquisition or borrowing of foreign currency assets or liabilities redeemed or repaid by a business operator and the Korean Won amount redeemed or repaid shall be included in the total revenue or necessary expenses for the tax period to which the date of redemption or repayment belongs.
외화자산ㆍ부채를 평가하여 장부가액을 증액 또는 감액한 사업자는 과세표준확정신고서에 재정경제부령으로 정하는 조정명세서를 첨부하여야 한다. <개정 2025.12.30>
A business operator who has increased or decreased the book value by evaluating foreign currency assets or liabilities shall attach an adjustment statement prescribed by the Ordinance of the Ministry of Strategy and Finance to the final tax return statement. <Amended on December 30, 2025>
Translation
Machine translation. The Korean text is authoritative.
Statute text is reproduced from 법제처 국가법령정보센터. This is information, not legal advice.