조세특례제한법
Article 104-11 (Special Exception on Deductibility for Contributions to Credit Recovery Purpose Companies)
제104조의11 신용회복목적회사 출연 시 손금 산입 특례
- Ministry
- 재정경제부
- In force
- 2026-01-01
- Articles
- 362
「한국자산관리공사 설립 등에 관한 법률」에 따라 설립된 한국자산관리공사(이하 "한국자산관리공사"라 한다) 및 「금융실명거래 및 비밀보장에 관한 법률」 제2조제1호 각 목의 어느 하나에 해당하는 금융회사등(이하 이 조에서 "금융회사등"이라 한다)이 2027년 12월 31일까지 제104조의12제1항에 따른 신용회복목적회사에 출연하는 경우에는 그 출연금액을 해당 사업연도의 소득금액을 계산할 때 손금에 산입할 수 있다. <개정 2023.12.31, 2024.12.31>
Where the Korea Asset Management Corporation (hereinafter referred to as the "Korea Asset Management Corporation") established under the 「Act on the Establishment, etc. of the Korea Asset Management Corporation」 and financial companies, etc. falling under any of the subparagraphs of Article 2 (1) of the 「Act on Real Name Financial Transactions and Confidentiality」 (hereinafter referred to as "financial companies, etc." in this Article) make a contribution to a credit recovery purpose company under Article 104-12 (1) by December 31, 2027, the contributed amount may be included in deductible expenses when calculating the income amount for the relevant business year. <Amended by Dec. 31, 2023, Dec. 31, 2024>
한국자산관리공사 및 금융회사등은 제1항을 적용받으려는 경우 해당 사업연도의 법인세 과세표준신고와 함께 재정경제부령으로 정하는 신용회복목적회사 출연명세서를 납세지 관할 세무서장에게 제출하여야 한다. <개정 2023.12.31, 2025.10.1>
Where the Korea Asset Management Corporation and financial companies, etc. intend to apply paragraph (1), they shall submit a statement of contributions to credit recovery purpose companies, as prescribed by the Ordinance of the Ministry of Economy and Finance, to the head of the tax office having jurisdiction over their tax liability together with the corporate tax base return for the relevant business year. <Amended by Dec. 31, 2023, Oct. 1, 2025>
Translation
Machine translation. The Korean text is authoritative.
Statute text is reproduced from 법제처 국가법령정보센터. This is information, not legal advice.