소득세법
Article 160-4 (Obligation to Prepare and Keep Records of Certificates Issued by Financial Companies, etc.)
제160조의4 금융회사등의 증명서 발급명세의 작성ㆍ보관의무 등
- Ministry
- 재정경제부
- In force
- 2026-01-01
- Articles
- 259
금융회사등은 이 법 또는 「조세특례제한법」에 따른 소득공제에 필요한 증명서를 발급하는 경우 대통령령으로 정하는 개인별 발급명세를 작성하여 발급한 날부터 5년간 보관하여야 한다. <개정 2013.1.1>
Where financial companies, etc. issue certificates necessary for income deductions under this Act or the 「Act on the Restriction of Special Taxation」, they shall prepare individual issuance records as prescribed by Presidential Decree and keep them for 5 years from the date of issuance. <Amended by Act No. 11594, Jan. 1, 2013>
금융회사등은 제1항에 따라 보관하고 있는 개인별 발급명세를 국세청장이 요청하는 경우 제출하여야 한다. <개정 2013.1.1>
Financial companies, etc. shall submit the individual issuance records kept under paragraph (1) when requested by the Commissioner of the National Tax Service. <Amended by Act No. 11594, Jan. 1, 2013>
Translation
Machine translation. The Korean text is authoritative.
Statute text is reproduced from 법제처 국가법령정보센터. This is information, not legal advice.