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Act on Restriction on Special Cases Concerning Taxation

조세특례제한법

Article 132-2 (Comprehensive Limit of Income Tax Deductions, etc.)

제132조의2 소득세 소득공제 등의 종합한도

Ministry
재정경제부
In force
2026-01-01
Articles
362
Original (Korean)
①

거주자의 종합소득에 대한 소득세를 계산할 때 다음 각 호의 어느 하나에 해당하는 공제금액 및 필요경비의 합계액이 2천500만원을 초과하는 경우에는 그 초과하는 금액은 없는 것으로 한다. <개정 2014.1.1, 2018.12.24, 2020.2.11>

  1. 1. 삭제<2014.1.1>

  2. 2. 「소득세법」제52조에 따른 특별소득공제. 다만, 「소득세법」제52조제1항에 따른 보험료 소득공제는 포함하지 아니한다.

    1. 가. 삭제 <2014.1.1>
    2. 나. 삭제 <2014.1.1>
    3. 다. 삭제 <2014.1.1>
    4. 라. 삭제 <2014.1.1>

  3. 3. 제16조제1항에 따른 벤처투자조합 출자 등에 대한 소득공제(같은 항 제3호, 제4호 또는 제6호에 따른 출자 또는 투자를 제외한다)

  4. 4. 제86조의3에 따른 공제부금에 대한 소득공제

  5. 5. 제87조제2항에 따른 청약저축 등에 대한 소득공제

  6. 6. 제88조의4제1항에 따른 우리사주조합 출자에 대한 소득공제

  7. 7. 제91조의16에 따른 장기집합투자증권저축 소득공제

  8. 8. 삭제<2018.12.24>

  9. 9. 제126조의2에 따른 신용카드 등 사용금액에 대한 소득공제

When calculating the income tax on the comprehensive income of a resident, if the sum of deduction amounts and necessary expenses falling under any of the following subparagraphs exceeds 25,000,000 won, the excess amount shall be disregarded. <Amended by Act No. 11994, Jan. 1, 2014; Act No. 16117, Dec. 24, 2018; Act No. 17156, Feb. 11, 2020> 1. Deleted <Jan. 1, 2014> 2. Special income deduction pursuant to Article 52 of the 「Income Tax Act」. However, the income deduction for insurance premiums pursuant to Article 52 (1) of the 「Income Tax Act」 shall not be included. a. Deleted <Jan. 1, 2014> b. Deleted <Jan. 1, 2014> c. Deleted <Jan. 1, 2014> d. Deleted <Jan. 1, 2014> 3. Income deduction for investments in venture capital investment partnerships, etc. pursuant to Article 16 (1) (excluding investments or subscriptions pursuant to subparagraphs 3, 4, or 6 of the same paragraph). 4. Income deduction for deduction savings pursuant to Article 86-3. 5. Income deduction for subscription savings, etc. pursuant to Article 87 (2). 6. Income deduction for employee stock ownership association investments pursuant to Article 88-4 (1). 7. Income deduction for long-term collective investment securities savings pursuant to Article 91-16. 8. Deleted <Dec. 24, 2018> 9. Income deduction for the amount used for credit cards, etc. pursuant to Article 126-2.

②

삭제 <2014.1.1>

Deleted <Jan. 1, 2014>

③

삭제 <2014.1.1>

Deleted <Jan. 1, 2014>

④

제1항에 따른 소득공제 한도 적용에 필요한 사항은 대통령령으로 정한다.

Matters necessary for the application of the income deduction limit under paragraph (1) shall be prescribed by Presidential Decree.

Translation

Machine translation. The Korean text is authoritative.

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

Act on Restriction on Special Cases Concerning Taxation 제132조의2 — Article 132-2 (Comprehensive Limit of Income Tax Deductions, etc.) · Law4Kor