소득세법
Article 155-2 (Exception to Withholding Tax on Specific Monetary Trusts, etc.)
제155조의2 특정금전신탁 등의 원천징수의 특례
- Ministry
- 재정경제부
- In force
- 2026-01-01
- Articles
- 259
Original (Korean)
제155조의2(특정금전신탁 등의 원천징수의 특례) 제4조제2항 각 호를 제외한 신탁의 경우에는 제130조에도 불구하고 제127조제2항에 따라 원천징수를 대리하거나 위임을 받은 자가 제127조제1항제1호 및 제2호의 소득이 신탁에 귀속된 날부터 3개월 이내의 특정일(동일 귀속연도 이내로 한정한다)에 그 소득에 대한 소득세를 원천징수하여야 한다.
Translation
In the case of trusts other than those falling under each item of Article 4, Paragraph 2, notwithstanding Article 130, the person who acts as a withholding agent or to whom withholding has been delegated under Article 127, Paragraph 2 shall withhold income tax on income specified in Article 127, Paragraph 1, Items 1 and 2, on a specific day within 3 months from the day on which the income accrues to the trust (limited to within the same taxable year as the accrual). This withholding shall be made on a specific day within 3 months from the day on which the income accrues to the trust (limited to within the same taxable year as the accrual).
Translation
Machine translation. The Korean text is authoritative.
Statute text is reproduced from 법제처 국가법령정보센터. This is information, not legal advice.