Article 26-2 (Tax Special Treatment for Investors in Specific Social Infrastructure Collective Investment Vehicles)

제26조의2 특정사회기반시설 집합투자기구 투자자에 대한 과세특례

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

Original (Korean)

Translation

①

거주자가 2022년 12월 31일까지 제2항에 따른 전용계좌에 가입하고 다음 각 호의 요건을 모두 갖춘 집합투자기구(이하 이 조에서 "특정사회기반시설 집합투자기구"라 한다)에 투자하여 발생하는 배당소득(가입일부터 3년 이내에 지급받는 경우로 한정한다)은 「소득세법」 제129조에도 불구하고 100분의 9의 세율을 적용하고, 같은 법 제14조제2항에 따른 종합소득과세표준에 합산하지 아니한다. <개정 2021.12.28, 2024.12.31>

1. 대통령령으로 정하는 종류의 집합투자기구일 것
2. 대통령령으로 정하는 투자대상에 집합투자재산의 100분의 50 이상으로서 대통령령으로 정하는 비율 이상을 투자할 것
3. 「자본시장과 금융투자업에 관한 법률」 제9조제19항에 따른 사모집합투자기구에 해당하지 아니할 것

Dividend income (limited to cases where it is received within 3 years from the date of subscription) arising from an investment in a collective investment vehicle that meets all of the following requirements and for which a resident has subscribed to a dedicated account as prescribed in paragraph

②

제1항의 조세특례는 다음 각 호의 요건을 모두 갖춘 계좌(이하 이 조에서 "전용계좌"라 한다)를 통하여 투자하는 경우에 적용한다.

1. 1명당 1개의 전용계좌만 가입할 것
2. 납입한도가 2억원 이하일 것
3. 특정사회기반시설 집합투자기구의 「자본시장과 금융투자업에 관한 법률」 제4조에 따른 지분증권 또는 수익증권에만 투자할 것

by December 31, 2022 (hereinafter referred to as a "specific social infrastructure collective investment vehicle" in this Article) shall be taxed at a rate of 9 percent, notwithstanding Article 129 of the Income Tax Act, and shall not be aggregated into the comprehensive income tax base as prescribed in Article 14(2) of the same Act. <Amended by Act No. 18580, Dec. 28, 2021; Act No. 2024.12.31> 1. It shall be a type of collective investment vehicle prescribed by Presidential Decree. 2. Fifty percent or more of the collective investment property shall be invested in the investment targets prescribed by Presidential Decree, and the invested amount shall be equal to or exceed the ratio prescribed by Presidential Decree. 3. It shall not be a privately placed collective investment vehicle as prescribed in Article 9(19) of the Capital Markets and Financial Investment Business Act. ② The tax special treatment under paragraph ① shall apply to investments made through an account that meets all of the following requirements (hereinafter referred to as a "dedicated account" in this Article). 1. Only one dedicated account shall be subscribed per person. 2. The subscription limit shall be 200 million won or less. 3. Investments shall be made only in equity securities or beneficial certificates as prescribed in Article 4 of the Capital Markets and Financial Investment Business Act for specific social infrastructure collective investment vehicles.

③

특정사회기반시설 집합투자기구 및 전용계좌의 구체적 요건, 투자금액의 계산방법, 전용계좌의 확인 등 그 밖에 필요한 사항은 대통령령으로 정한다. <개정 2021.12.28, 2024.12.31>

Specific requirements for specific social infrastructure collective investment vehicles and dedicated accounts, methods for calculating investment amounts, confirmation of dedicated accounts, and other necessary matters shall be prescribed by Presidential Decree. <Amended by Act No. 18580, Dec. 28, 2021; Act No. 2024.12.31>

Translation

Machine translation. The Korean text is authoritative.

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