소득세법
Article 118-12 (Adjustment Deduction)
제118조의12 조정공제
- Ministry
- 재정경제부
- In force
- 2026-01-01
- Articles
- 259
국외전출자가 출국한 후 국외전출자 주식등을 실제 양도한 경우로서 실제 양도가액이 제118조의10제1항에 따른 양도가액보다 낮은 때에는 다음의 계산식에 따라 계산한 세액(이하 이 절에서 "조정공제액"이라 한다)을 산출세액에서 공제한다. <개정 2025.12.23>[제118조의10제1항에 따른 양도가액 - 실제 양도가액] × 제118조의11에 따른 세율
Where a person who has transferred residency abroad actually transfers shares, etc., after departing abroad, and the actual transfer price is lower than the transfer price according to Article 118-10 (1), the tax amount calculated according to the following formula (hereinafter referred to as "adjustment deduction amount" in this Section) shall be deducted from the tax payable. <Amended by Act No. YYYY, Dec. 23, 2025> [Transfer price according to Article 118-10 (1) - Actual transfer price] × Tax rate according to Article 118-11
제1항에 따른 공제에 필요한 사항은 대통령령으로 정한다.
Matters necessary for the deduction under paragraph (1) 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.