조세특례제한법
Article 104-17 (Special Rule on Inclusion in Expenses for Financial Institutions' Contribution of Dormant Deposits)
제104조의17 금융기관의 휴면예금 출연 시 손금산입 특례
- Ministry
- 재정경제부
- In force
- 2026-01-01
- Articles
- 362
「서민의 금융생활 지원에 관한 법률」 제40조에 따라 금융기관이 휴면예금을 휴면예금관리재단에 2008년 12월 31일까지 출연하는 경우 그 출연금액을 해당 과세연도의 소득금액을 계산할 때 손금에 산입한다. <개정 2016.3.22>
In cases where a financial institution contributes dormant deposits to the Dormant Deposit Management Foundation by December 31, 2008, in accordance with Article 40 of the Act on the Support of Financial Life for the People, the contributed amount shall be included in expenses when calculating the income amount for the relevant taxable period. <Amended by Act No. 13187, Mar. 22, 2016>
제1항을 적용받으려는 금융기관은 해당 과세연도의 법인세 과세표준신고와 함께 재정경제부령으로 정하는 휴면예금출연명세서를 제출하여야 한다. <개정 2025.10.1>
A financial institution intending to apply paragraph ① shall submit a statement of dormant deposit contributions as prescribed by a Presidential Decree along with the corporate tax base return for the relevant taxable period. <Amended by Act No. 17452, Oct. 1, 2025>
Translation
Machine translation. The Korean text is authoritative.
Statute text is reproduced from 법제처 국가법령정보센터. This is information, not legal advice.