Article 104-4 (Special Cases for Taxation of Income Tax, etc. on Multilateral Trading Facilities)

제104조의4 다자간매매체결거래에 대한 소득세 등 과세특례

Ministry: 재정경제부
In force: 2026-01-01
Articles: 362

Original (Korean)

제104조의4(다자간매매체결거래에 대한 소득세 등 과세특례) 「자본시장과 금융투자업에 관한 법률」 제8조의2제5항에 따른 다자간매매체결회사를 통하여 거래되는 주식 중 상장주식은 증권시장에서 거래되는 것으로 보아 「소득세법」 제94조,「증권거래세법」 제8조 및 「농어촌특별세법」 제5조제1항제5호를 적용한다. <개정 2021.12.28, 2024.12.31>

Translation

Stocks traded through a multilateral trading facility pursuant to Article 8-2(5) of the 「Capital Markets and Financial Investment Business Act」 shall be deemed to be traded on a securities market, and Article 94 of the 「Income Tax Act」, Article 8 of the 「Securities Transaction Tax Act」, and Article 5(1)5 of the 「Special Tax for Rural Development Act」 shall apply. <Amended by Act No. 17839, Dec. 28, 2021; Act No. 19062, Dec. 31, 2024>

Translation

Machine translation. The Korean text is authoritative.

Statute text is reproduced from 법제처 국가법령정보센터. This is information, not legal advice.