소득세법
Article 118-14 (Tax Credit for Domestic Source Income of Nonresidents)
제118조의14 비거주자의 국내원천소득 세액공제
- Ministry
- 재정경제부
- In force
- 2026-01-01
- Articles
- 259
국외전출자가 출국한 후 국외전출자 주식등을 실제로 양도하여 제119조제11호에 따른 비거주자의 국내원천소득으로 국내에서 과세되는 경우에는 산출세액에서 조정공제액을 공제한 금액을 한도로 제156조제1항제7호에 따른 금액을 산출세액에서 공제한다. <개정 2025.12.23>
Where a person who has transferred their overseas residency actually transfers overseas residency shares, etc. after departing the country, and is taxed in the country as domestic source income of a nonresident pursuant to Article 119, item 11, the amount specified in Article 156, paragraph 1, item 7 shall be deducted from the calculated tax amount, limited to the amount remaining after deducting the adjustment deduction amount from the calculated tax amount. <Amended by Act No. XXXX, December 23, 2025>
제1항에 따른 공제를 하는 경우에는 제118조의13제1항에 따른 외국납부세액의 공제를 적용하지 아니한다.
When applying the deduction referred to in paragraph 1, the tax credit for foreign taxes paid pursuant to Article 118-13, paragraph 1 shall not be applied.
제1항에 따른 공제에 필요한 사항은 대통령령으로 정한다.
Matters necessary for the deduction referred to in 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.