소득세법
Article 118-7 (Basic Deduction for Capital Gains from Transfer of Foreign Assets)
제118조의7 국외자산 양도소득 기본공제
- Ministry
- 재정경제부
- In force
- 2026-01-01
- Articles
- 259
국외자산의 양도에 대한 양도소득이 있는 거주자에 대해서는 해당 과세기간의 양도소득금액에서 연 250만원을 공제한다. <개정 2014.12.23, 2019.12.31>
1. 삭제<2019.12.31>
2. 삭제<2019.12.31>
3. 삭제<2017.12.19>
For a resident who has capital gains from the transfer of foreign assets, 2,500,000 won shall be deducted from the amount of capital gains for the relevant taxable period. <Amended by Act No. 12958, Dec. 23, 2014; Act No. 16877, Dec. 31, 2019> 1. Deleted <Dec. 31, 2019> 2. Deleted <Dec. 31, 2019> 3. Deleted <Dec. 19, 2017>
제1항을 적용할 때 해당 과세기간의 양도소득금액에 이 법 또는 「조세특례제한법」이나 그 밖의 법률에 따른 감면소득금액이 있는 경우에는 감면소득금액 외의 양도소득금액에서 먼저 공제하고, 감면소득금액 외의 양도소득금액 중에서는 해당 과세기간에 먼저 양도하는 자산의 양도소득금액에서부터 순서대로 공제한다.
When applying paragraph ①, if there are income amounts reduced or exempted under this Act, the 「Act on Special Cases concerning Tax Reductions and Exemptions」, or other Acts within the amount of capital gains for the relevant taxable period, the deduction shall be made first from the capital gains other than the income amounts reduced or exempted, and among the capital gains other than the income amounts reduced or exempted, the deduction shall be made in order from the capital gains from the assets transferred first in the relevant taxable period.
Translation
Machine translation. The Korean text is authoritative.
Statute text is reproduced from 법제처 국가법령정보센터. This is information, not legal advice.