소득세법
Article 54-2 (Special Rules for Income Deduction, etc. for Joint Ventures)
제54조의2 공동사업에 대한 소득공제 등 특례
- Ministry
- 재정경제부
- In force
- 2026-01-01
- Articles
- 259
Original (Korean)
제54조의2(공동사업에 대한 소득공제 등 특례) 제51조의3 또는 「조세특례제한법」에 따른 소득공제를 적용하거나 제59조의3에 따른 세액공제를 적용하는 경우 제43조제3항에 따라 소득금액이 주된 공동사업자의 소득금액에 합산과세되는 특수관계인이 지출ㆍ납입ㆍ투자ㆍ출자 등을 한 금액이 있으면 주된 공동사업자의 소득에 합산과세되는 소득금액의 한도에서 주된 공동사업자가 지출ㆍ납입ㆍ투자ㆍ출자 등을 한 금액으로 보아 주된 공동사업자의 합산과세되는 종합소득금액 또는 종합소득산출세액을 계산할 때에 소득공제 또는 세액공제를 받을 수 있다. <개정 2012.1.1, 2014.1.1>
Translation
When applying income deduction under Article 51-3 or the Restriction of Special Taxation Act, or applying tax credit under Article 59-3, if there are amounts paid, contributed, invested, or subscribed by a related person whose income is aggregated and taxed to the income of the principal joint venture operator under Article 43(3), the principal joint venture operator may receive income deduction or tax credit when calculating the aggregated income amount or the calculated income tax amount of the principal joint venture operator, by considering the amounts paid, contributed, invested, or subscribed by the related person as those paid, contributed, invested, or subscribed by the principal joint venture operator, within the limit of the income amount aggregated to the principal joint venture operator's income. <Amended by Act No. 11153, Jan. 1, 2012; Act No. 12160, Jan. 1, 2014>
Translation
Machine translation. The Korean text is authoritative.
Statute text is reproduced from 법제처 국가법령정보센터. This is information, not legal advice.