소득세법

Article 118-8 (Provisions Applied Mutatis Mutandis to Transfer of Foreign Assets)

제118조의8 국외자산 양도에 대한 준용규정

Ministry: 재정경제부
In force: 2026-01-01
Articles: 259

Original (Korean)

제118조의8(국외자산 양도에 대한 준용규정) 국외자산의 양도에 대한 양도소득세의 과세에 관하여는 제89조, 제90조, 제92조, 제95조, 제97조제3항, 제98조, 제100조, 제101조, 제105조부터 제107조까지, 제110조부터 제112조까지, 제114조, 제114조의2 및 제115조부터 제118조까지를 준용한다. 다만, 제95조에 따른 장기보유 특별공제액은 공제하지 아니한다. <개정 2010.12.27, 2011.7.25, 2014.12.23, 2017.12.19, 2019.12.31, 2020.12.29, 2023.12.31, 2024.12.31>

Translation

Regarding the taxation of capital gains tax on the transfer of foreign assets, Articles 89, 90, 92, 95, Article 97(3), Article 98, Articles 100, 101, 105 through 107, 110 through 112, Article 114, Article 114-2, and Articles 115 through 118 shall be applied mutatis mutandis. Provided, however, that the special deduction for long-term holding under Article 95 shall not be deducted. <Amended by Act No. 12927, Dec. 27, 2010; Act No. 13478, Jul. 25, 2011; Act No. 12807, Dec. 23, 2014; Act No. 15222, Dec. 19, 2017; Act No. 16847, Dec. 31, 2019; Act No. 17821, Dec. 29, 2020; Act No. 20027, Dec. 31, 2023; Act No. 20734, Dec. 31, 2024>

Translation

Machine translation. The Korean text is authoritative.

Statute text is reproduced from 법제처 국가법령정보센터. This is information, not legal advice.