소득세법
Article 148 (Settlement of Tax Amount on Retirement Income, etc.)
제148조 퇴직소득에 대한 세액정산 등
- Ministry
- 재정경제부
- In force
- 2026-01-01
- Articles
- 259
퇴직자가 퇴직소득을 지급받을 때 이미 지급받은 다음 각 호의 퇴직소득에 대한 원천징수영수증을 원천징수의무자에게 제출하는 경우 원천징수의무자는 퇴직자에게 이미 지급된 퇴직소득과 자기가 지급할 퇴직소득을 합계한 금액에 대하여 정산한 소득세를 원천징수하여야 한다.
1. 해당 과세기간에 이미 지급받은 퇴직소득
2. 대통령령으로 정하는 근로계약에서 이미 지급받은 퇴직소득
When a retiring person submits a withholding receipt for retirement income already received under the following subparagraphs to the withholding agent at the time of receiving retirement income, the withholding agent shall withhold and pay the income tax settled on the total amount of retirement income already paid to the retiring person and retirement income to be paid by the withholding agent. 1. Retirement income already received in the relevant tax period 2. Retirement income already received under an employment contract prescribed by Presidential Decree
2012년 12월 31일 이전에 퇴직하여 지급받은 퇴직소득을 퇴직연금계좌에 이체 또는 입금하여 퇴직일에 퇴직소득이 발생하지 아니한 경우 제146조의2에도 불구하고 해당 퇴직일에 해당 퇴직소득이 발생하였다고 보아 해당 퇴직소득을 제1항제2호의 이미 지급받은 퇴직소득으로 보고 제1항을 적용할 수 있다. <신설 2014.12.23>
In the case where retirement income received by a person who retired before December 31, 2012, was transferred or deposited into a retirement pension account, and retirement income did not arise on the retirement date, the retirement income shall be deemed to have arisen on the retirement date, notwithstanding Article 146-2, and Paragraph ① shall apply by treating such retirement income as retirement income already received under subparagraph 2 of Paragraph ①. <Newly added on December 23, 2014>
퇴직소득세액의 정산 방법 및 절차 등에 관하여 필요한 사항은 대통령령으로 정한다. <개정 2014.12.23>
Matters necessary for the method and procedure of settlement of retirement income tax shall be prescribed by Presidential Decree. <Amended on December 23, 2014>
Translation
Machine translation. The Korean text is authoritative.
Statute text is reproduced from 법제처 국가법령정보센터. This is information, not legal advice.