소득세법
Article 51-3 (Deduction for Pension Premiums)
제51조의3 연금보험료공제
- Ministry
- 재정경제부
- In force
- 2026-01-01
- Articles
- 259
종합소득이 있는 거주자가 공적연금 관련법에 따른 기여금 또는 개인부담금(이하 "연금보험료"라 한다)을 납입한 경우에는 해당 과세기간의 종합소득금액에서 그 과세기간에 납입한 연금보험료를 공제한다. <개정 2013.1.1, 2014.1.1>
1. 삭제<2014.1.1>
2. 삭제<2014.1.1>
Where a resident with comprehensive income has paid contributions or personal payments under the laws on public pension (hereinafter referred to as "pension premiums"), the pension premiums paid during the relevant tax period shall be deducted from the comprehensive income amount for the relevant tax period. <Amended by Act No. 11619, Jan. 1, 2013; Act No. 12161, Jan. 1, 2014> 1. Deleted <Jan. 1, 2014> 2. Deleted <Jan. 1, 2014>
제1항에 따른 공제를 "연금보험료공제"라 한다.
The deduction under paragraph (1) shall be referred to as "pension premium deduction."
다음 각 호에 해당하는 공제를 모두 합한 금액이 종합소득금액을 초과하는 경우 그 초과하는 금액을 한도로 연금보험료공제를 받지 아니한 것으로 본다. <개정 2014.12.23>
1. 제51조제3항에 따른 인적공제
2. 이 조에 따른 연금보험료공제
3. 제51조의4에 따른 주택담보노후연금 이자비용공제
4. 제52조에 따른 특별소득공제
5. 「조세특례제한법」에 따른 소득공제
If the sum of deductions falling under each of the following subparagraphs exceeds the comprehensive income amount, the pension premium deduction shall be deemed not to have been received, up to the extent of such excess amount. <Amended by Act No. 12895, Dec. 23, 2014> 1. Personal deductions under Article 51, paragraph (3) 2. Pension premium deduction under this Article 3. Deduction for interest expenses on reverse mortgage for the elderly under Article 51-4 4. Special income deductions under Article 52 5. Income deductions under the 「Act on the Restriction of Special Taxation」
삭제 <2014.1.1>
Deleted <Jan. 1, 2014>
Translation
Machine translation. The Korean text is authoritative.
Statute text is reproduced from 법제처 국가법령정보센터. This is information, not legal advice.