소득세법
Article 1-2 (Definitions)
제1조의2 정의
- Ministry
- 재정경제부
- In force
- 2026-01-01
- Articles
- 259
이 법에서 사용하는 용어의 뜻은 다음과 같다. <개정 2010.12.27, 2014.12.23, 2018.12.31>
1. "거주자"란 국내에 주소를 두거나 183일 이상의 거소(居所)를 둔 개인을 말한다.
2. "비거주자"란 거주자가 아닌 개인을 말한다.
3. "내국법인"이란 「법인세법」 제2조제1호에 따른 내국법인을 말한다.
4. "외국법인"이란 「법인세법」 제2조제3호에 따른 외국법인을 말한다.
5. "사업자"란 사업소득이 있는 거주자를 말한다.
The terms used in this Act are defined as follows: <Amended on Dec. 27, 2010; Dec. 23, 2014; Dec. 31, 2018> 1. "Resident" means an individual who has a domicile in Korea, or who has had a place of residence in Korea for 183 days or more. 2. "Non-resident" means an individual who is not a resident. 3. "Domestic corporation" means a domestic corporation under subparagraph 1 of Article 2 of the Corporate Tax Act. 4. "Foreign corporation" means a foreign corporation under subparagraph 3 of Article 2 of the Corporate Tax Act. 5. "Business operator" means a resident who has business income.
제1항에 따른 주소ㆍ거소와 거주자ㆍ비거주자의 구분은 대통령령으로 정한다.
Domicile and place of residence under paragraph (1), and the distinction between residents and non-residents, shall be prescribed by Presidential Decree.
Translation
Machine translation. The Korean text is authoritative.
Statute text is reproduced from 법제처 국가법령정보센터. This is information, not legal advice.