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Income Tax Act

소득세법

Article 4 (Classification of Income)

제4조 소득의 구분

Ministry
재정경제부
In force
2026-01-01
Articles
259
Original (Korean)
①

거주자의 소득은 다음 각 호와 같이 구분한다. <개정 2013.1.1, 2020.12.29, 2024.12.31>

  1. 1. 종합소득　이 법에 따라 과세되는 모든 소득에서 제2호 및 제3호에 따른 소득을 제외한 소득으로서 다음 각 목의 소득을 합산한 것

    1. 가. 이자소득
    2. 나. 배당소득
    3. 다. 사업소득
    4. 라. 근로소득
    5. 마. 연금소득
    6. 바. 기타소득

  2. 2. 퇴직소득

  3. 2의2. 삭제<2024.12.31>

  4. 3. 양도소득

Income of a resident shall be classified as follows. <Amended by Act No. 11611, Jan. 1, 2013; Act No. 17819, Dec. 29, 2020; Act No. 20492, Dec. 31, 2024> 1. Comprehensive income: Income other than income referred to in subparagraphs 2 and 3, from all income taxable under this Act, which is the sum of the following incomes: a. Interest income b. Dividend income c. Business income d. Earned income e. Pension income f. Other income 2. Retirement income 2-2. Deleted <Dec. 31, 2024> 3. Capital gains income

②

제1항에 따른 소득을 구분할 때 다음 각 호의 신탁을 제외한 신탁의 이익은 「신탁법」 제2조에 따라 수탁자에게 이전되거나 그 밖에 처분된 재산권에서 발생하는 소득의 내용별로 구분한다. <개정 2011.7.25, 2020.12.29, 2022.12.31, 2024.12.31>

  1. 1. 「법인세법」 제5조제2항에 따라 신탁재산에 귀속되는 소득에 대하여 그 신탁의 수탁자가 법인세를 납부하는 신탁

  2. 2. 「자본시장과 금융투자업에 관한 법률」 제9조제18항제1호에 따른 투자신탁(제17조제1항제5호에 따른 집합투자기구로 한정한다)

  3. 3. 「자본시장과 금융투자업에 관한 법률」 제251조제1항에 따른 집합투자업겸영보험회사의 특별계정

  4. 4. 제17조제1항제5호의3에 따른 수익증권이 발행된 신탁

When classifying income referred to in paragraph ①, the gains from trusts other than the following trusts shall be classified by the nature of the income arising from the property rights transferred to the trustee or otherwise disposed of, pursuant to Article 2 of the Trust Act. <Amended by Act No. 10791, Jul. 25, 2011; Act No. 17819, Dec. 29, 2020; Act No. 19854, Dec. 31, 2022; Act No. 20492, Dec. 31, 2024> 1. Trusts where the trustee of the trust pays corporate tax on income attributable to trust property, pursuant to Article 5 (2) of the Corporate Tax Act. 2. Investment trusts (limited to collective investment schemes referred to in Article 17 (1) 5.) under Article 9 (18) 1. of the Financial Investment Services and Capital Markets Act. 3. Special accounts of insurance companies concurrently engaged in collective investment business under Article 251 (1) of the Financial Investment Services and Capital Markets Act. 4. Trusts for which beneficial certificates are issued under Article 17 (1) 5-3.

③

비거주자의 소득은 제119조에 따라 구분한다.

Income of a non-resident shall be classified in accordance with Article 119.

Translation

Machine translation. The Korean text is authoritative.

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

Income Tax Act 제4조 — Article 4 (Classification of Income) · Law4Kor