조세특례제한법
Article 100-15 (Scope of Application)
제100조의15 적용범위
- Ministry
- 재정경제부
- In force
- 2026-01-01
- Articles
- 362
이 절에서 규정하는 과세특례(이 절에서 "동업기업과세특례"라 한다)는 동업기업으로서 다음 각 호의 어느 하나에 해당하는 단체가 제100조의17에 따라 적용신청을 한 경우 해당 동업기업 및 그 동업자에 대하여 적용한다. 다만, 동업기업과세특례를 적용받는 동업기업의 동업자는 동업기업의 자격으로 동업기업과세특례를 적용받을 수 없으며, 제5호에 따른 외국단체의 경우 국내사업장을 하나의 동업기업으로 보아 해당 국내사업장과 실질적으로 관련되거나 해당 국내사업장에 귀속하는 소득으로 한정하여 동업기업과세특례를 적용한다. <개정 2011.12.31, 2013.1.1, 2013.5.28, 2015.7.24, 2018.12.24, 2021.12.28>
1. 「민법」에 따른 조합
2. 「상법」에 따른 합자조합 및 익명조합(「자본시장과 금융투자업에 관한 법률」 제9조제18항제5호 및 제6호의 투자합자조합 및 투자익명조합은 제외한다)
3. 「상법」에 따른 합명회사 및 합자회사(「자본시장과 금융투자업에 관한 법률」 제9조제18항제4호의 투자합자회사 중 같은 조 제19항제1호의 기관전용 사모집합투자기구가 아닌 것은 제외한다)
4. 제1호부터 제3호까지의 규정에 따른 단체와 유사하거나 인적 용역을 주로 제공하는 단체로서 대통령령으로 정하는 것
5. 「법인세법」 제2조제3호의 외국법인 또는 「소득세법」 제2조제3항에 따른 비거주자로 보는 법인 아닌 단체 중 제1호부터 제4호까지의 규정에 따른 단체와 유사한 단체로서 대통령령으로 정하는 기준에 해당하는 외국단체
The special tax treatment prescribed in this Division (hereinafter referred to as "Partnership Taxation Special Treatment" in this Division) shall apply to a partnership and its partners if an entity that falls under any of the following subparagraphs as a partnership has applied for application under Article 100-17. However, a partner of a partnership receiving the Partnership Taxation Special Treatment may not receive the Partnership Taxation Special Treatment in the capacity of a partnership, and in the case of a foreign entity under subparagraph 5, the Partnership Taxation Special Treatment shall be applied only to income that is substantially related to or attributable to a domestic place of business, by deeming the domestic place of business as a partnership. <Amended by Act No. 11165, Dec. 31, 2011, Act No. 11601, Jan. 1, 2013, Act No. 11833, May 28, 2013, Act No. 13420, Jul. 24, 2015, Act No. 16095, Dec. 24, 2018, Act No. 18623, Dec. 28, 2021> 1. A partnership under the Civil Act 2. A limited partnership and an anonymous partnership under the Commercial Act (excluding investment limited partnerships and investment anonymous partnerships under Article 9 (18) 5 and 6 of the Capital Markets and Financial Investment Business Act) 3. A general partnership company and a limited partnership company under the Commercial Act (excluding investment limited partnership companies under Article 9 (18) 4 of the Capital Markets and Financial Investment Business Act, other than collective investment schemes for private equity funds exclusively for institutional investors under Article 9 (19) 1) 4. Entities similar to those under subparagraphs 1 through 3 or entities that primarily provide personal services, as prescribed by Presidential Decree 5. A foreign corporation under Article 2 (3) of the Corporate Tax Act or a non-corporate entity deemed to be a non-resident under Article 2 (3) of the Income Tax Act, which is a foreign entity similar to an entity under subparagraphs 1 through 4 and meets the criteria prescribed by Presidential Decree
제1항 단서에도 불구하고 동업기업과세특례를 적용받는 동업기업에 출자한 동업자가 「자본시장과 금융투자업에 관한 법률」 제9조제19항제1호의 기관전용 사모집합투자기구로서 대통령령으로 정하는 요건을 갖춘 투자합자회사인 경우 그 투자합자회사는 자기에게 출자한 동업자와의 관계에서 동업기업의 자격으로 동업기업과세특례를 적용받을 수 있다. 이 경우 해당 투자합자회사의 동업자는 동업기업의 자격으로 동업기업과세특례를 적용받을 수 없다. <신설 2023.12.31>
Notwithstanding the proviso to paragraph ①, if a partner who has invested in a partnership receiving the Partnership Taxation Special Treatment is an investment limited partnership company that meets the requirements prescribed by Presidential Decree as an institutional private equity fund under Article 9 (19) 1 of the Capital Markets and Financial Investment Business Act, such investment limited partnership company may receive the Partnership Taxation Special Treatment in the capacity of a partnership in relation to the partners who have invested in it. In this case, the partners of the investment limited partnership company may not receive the Partnership Taxation Special Treatment in the capacity of a partnership. <Newly inserted by Act No. 19221, Dec. 31, 2023>
제2항의 경우 같은 항 전단에 따라 동업자인 동시에 동업기업의 자격으로 동업기업과세특례를 적용받는 자는 동업자의 자격으로 자기가 출자한 동업기업(동업기업과세특례를 적용받는 동업기업을 말한다)과의 관계에서 "상위 동업기업"이라 하고, 그 출자를 받은 동업기업은 상위 동업기업과의 관계에서 "하위 동업기업"이라 하며, 이하 이 절에서 같다. <신설 2023.12.31>
In the case of paragraph ②, the entity that receives the Partnership Taxation Special Treatment in the capacity of a partner and in the capacity of a partnership under the first sentence of the same paragraph shall be referred to as the "upper partnership" in relation to the partnership in which it has invested (meaning the partnership receiving the Partnership Taxation Special Treatment) in its capacity as a partner, and the partnership that has received the investment shall be referred to as the "lower partnership" in relation to the upper partnership. This shall apply hereinafter in this Division. <Newly inserted by Act No. 19221, Dec. 31, 2023>
동업기업과세특례를 적용받는 동업기업과 그 동업자에 대해서는 각 세법의 규정에 우선하여 이 절의 규정을 적용한다. <개정 2023.12.31>
The provisions of this Division shall apply with priority over the provisions of each tax law to a partnership receiving the Partnership Taxation Special Treatment and its partners. <Amended by Act No. 19221, Dec. 31, 2023>
Translation
Machine translation. The Korean text is authoritative.
Statute text is reproduced from 법제처 국가법령정보센터. This is information, not legal advice.