조세특례제한법
Article 104-36 (Special Rules on Deduction for Contributions to Advanced Strategic Industry Fund by Korea Development Bank)
제104조의36 한국산업은행의 첨단전략산업기금 출연 시 손금산입 특례
- Ministry
- 재정경제부
- In force
- 2026-01-01
- Articles
- 362
「한국산업은행법」에 따라 설립된 한국산업은행(이하 이 조에서 "한국산업은행"이라 한다)이 2028년 12월 31일까지 같은 법 제29조의7제1항에 따라 설치된 첨단전략산업기금에 출연하는 경우에는 그 출연금을 출연한 날이 속하는 사업연도의 소득금액을 계산할 때 손금에 산입할 수 있다.
Where the Korea Development Bank, established under the 「Korea Development Bank Act」 (hereinafter referred to as "Korea Development Bank" in this Article), makes a contribution to the Advanced Strategic Industry Fund established pursuant to Article 29-7(1) of the same Act by December 31, 2028, the amount of such contribution may be included in deductible expenses when calculating the income amount for the business year to which the date of contribution belongs.
한국산업은행은 제1항을 적용받으려는 경우에는 해당 사업연도의 과세표준신고서와 함께 재정경제부령으로 정하는 첨단전략산업기금 출연명세서를 납세지 관할 세무서장에게 제출하여야 한다. <개정 2025.10.1>
If the Korea Development Bank intends to apply the provisions of paragraph ①, it shall submit a detailed statement of contributions to the Advanced Strategic Industry Fund, as prescribed by the Presidential Decree of the Ministry of Economy and Finance, along with the tax return for taxable income for the relevant business year, to the head of the tax office having jurisdiction over the place of taxation. <Amended by 2025.10.1>
Translation
Machine translation. The Korean text is authoritative.
Statute text is reproduced from 법제처 국가법령정보센터. This is information, not legal advice.