조세특례제한법
Article 104-23 (Exclusion from Gross Income of Bad Debt Reserve Reversal Amount for Domestic Corporations Applying International Financial Reporting Standards, etc.)
제104조의23 국제회계기준 적용 내국법인등에 대한 대손충당금 환입액의 익금불산입
- Ministry
- 재정경제부
- In force
- 2026-01-01
- Articles
- 362
내국법인 또는 「법인세법」 제94조에 따른 국내사업장이 있는 외국법인(이하 이 조에서 "내국법인등"이라 한다)이 2014년 12월 31일이 속하는 사업연도 이전에 「주식회사 등의 외부감사에 관한 법률」 제5조제1항제1호에 따른 회계처리기준(이하 이 조에서 "국제회계기준"이라 한다)을 최초로 적용하는 경우 해당 사업연도의 소득금액 계산을 할 때 제1호의 금액에서 제2호의 금액을 뺀 금액을 익금에 산입하지 아니할 수 있다. <개정 2011.12.31, 2014.1.1, 2017.10.31, 2018.12.24>
1. 「법인세법」 제34조제3항에 따라 익금에 산입하여야 하는 직전 사업연도 대손충당금의 잔액
2. 「법인세법」 제34조제1항에 따른 해당 사업연도의 대손충당금 손금 산입액
Where a domestic corporation or a foreign corporation with a domestic business site under Article 94 of the Corporate Tax Act (hereinafter referred to as "domestic corporation, etc." in this Article) initially applies the accounting standards under Article 5(1)1 of the Act on External Audit of Stock Companies, etc. (hereinafter referred to as "International Financial Reporting Standards" in this Article) for a business year ending on or before December 31, 2014, the amount obtained by subtracting the amount under subparagraph 2 from the amount under subparagraph 1 may be excluded from gross income when calculating the income amount for the business year. <Amended by Act No. 12275, Dec. 31, 2011, Act No. 12277, Jan. 1, 2014, Act No. 14834, Oct. 31, 2017, Act No. 16122, Dec. 24, 2018> 1. The balance of the bad debt reserve that should be included in gross income pursuant to Article 34(3) of the Corporate Tax Act for the immediately preceding business year 2. The amount deductible as a bad debt reserve for the relevant business year under Article 34(1) of the Corporate Tax Act
제1항에 따라 익금에 산입하지 아니한 금액은 이후 사업연도에 「법인세법」 제34조제1항에 따라 손금에 산입하여야 할 금액이 같은 조 제3항에 따라 익금에 산입하여야 할 금액보다 큰 경우 그 차액과 상계하며, 상계하고 남은 금액은 2015년 1월 1일 이후 최초로 개시하는 사업연도의 소득금액을 계산할 때 익금에 산입한다. <개정 2011.12.31, 2014.1.1, 2018.12.24>
The amount excluded from gross income pursuant to paragraph (1) shall be offset against the amount that should be deducted as a bad debt reserve under Article 34(1) of the Corporate Tax Act in subsequent business years, if it exceeds the amount that should be included in gross income under Article 34(3) of the same Act; and any remaining amount after the offset shall be included in gross income when calculating the income amount for the business year that begins on or after January 1, 2015. <Amended by Act No. 12275, Dec. 31, 2011, Act No. 12277, Jan. 1, 2014, Act No. 16122, Dec. 24, 2018>
제1항을 적용받으려는 내국법인등은 국제회계기준을 최초로 적용하는 사업연도의 과세표준신고를 할 때 재정경제부령으로 정하는 대손충당금익금불산입신청서를 납세지 관할 세무서장에게 제출하여야 한다. <개정 2011.12.31, 2025.10.1>
A domestic corporation, etc. seeking to apply paragraph (1) shall submit an application for exclusion of bad debt reserve from gross income, as prescribed by the Regulation of the Ministry of Economy and Finance, to the head of the tax office having jurisdiction over the place of taxation when filing the tax return for taxable income for the business year in which International Financial Reporting Standards are initially applied. <Amended by Act No. 12275, Dec. 31, 2011, Act No. 19024, Oct. 1, 2025>
Translation
Machine translation. The Korean text is authoritative.
Statute text is reproduced from 법제처 국가법령정보센터. This is information, not legal advice.