소득세법
Article 29 (Calculation of Severance Pay Reserve as Necessary Expense)
제29조 퇴직급여충당금의 필요경비 계산
- Ministry
- 재정경제부
- In force
- 2026-01-01
- Articles
- 259
Original (Korean)
Translation
①
사업자가 종업원의 퇴직급여에 충당하기 위하여 퇴직급여충당금을 필요경비로 계상한 경우에는 대통령령으로 정하는 범위에서 이를 해당 과세기간의 소득금액을 계산할 때 필요경비에 산입한다.
When a business operator accounts for a severance pay reserve to be used for severance pay for employees, the reserve shall be included in necessary expenses when calculating the income amount for the relevant taxation period, within the scope prescribed by the Presidential Decree.
②
퇴직급여충당금의 처리에 필요한 사항은 대통령령으로 정한다.
Matters necessary for the treatment of the severance pay reserve shall be prescribed by the Presidential Decree.
Translation
Machine translation. The Korean text is authoritative.
Statute text is reproduced from 법제처 국가법령정보센터. This is information, not legal advice.