조세특례제한법
Article 27 (Tax Special Provisions for Investors in Investment Trusts and Investment Companies)
제27조 투융자집합투자기구 투자자에 대한 과세특례
- Ministry
- 재정경제부
- In force
- 2026-01-01
- Articles
- 362
거주자가 다음 각 호의 요건을 모두 갖추어 2028년 12월 31일까지 「사회기반시설에 대한 민간투자법」 제41조제2항에 따른 투융자집합투자기구(「자본시장과 금융투자업에 관한 법률」 제9조제19항에 따른 사모집합투자기구에 해당하는 투융자집합투자기구는 제외하며, 이하 이 조에서 "투융자집합투자기구"라 한다)에 투자하여 발생하는 배당소득은 「소득세법」 제14조제2항에 따른 종합소득과세표준에 합산하지 아니한다. <개정 2021.12.28, 2022.12.31, 2024.12.31, 2025.12.23>
1. 1명당 1개의 투융자집합투자기구전용계좌(이하 이 조에서 "전용계좌"라 한다)만 가입할 것
2. 전용계좌를 통하여 투융자집합투자기구의 「자본시장과 금융투자업에 관한 법률」 제9조제21항에 따른 집합투자증권에 투자할 것
3. 전용계좌의 납입한도가 1억원 이하일 것
Dividend income arising from an investment by a resident in an investment trust and investment company (excluding investment trusts and investment companies that are private investment trusts and investment companies under 「the Capital Markets and Financial Investment Business Act」, Article 9 (19), and hereinafter referred to as "investment trusts and investment companies" in this Article) that meets all of the following requirements by December 31, 2028, shall not be included in the consolidated income tax base under 「the Income Tax Act」, Article 14 (2). <Amended by Dec. 28, 2021, Dec. 31, 2022, Dec. 31, 2024, Dec. 23, 2025> 1. Subscribe to only one dedicated account for investment trusts and investment companies per person (hereinafter referred to as "dedicated account" in this Article). 2. Invest in the collective investment securities of an investment trust and investment company under 「the Capital Markets and Financial Investment Business Act」, Article 9 (21), through the dedicated account. 3. The deposit limit for the dedicated account shall be 100 million won or less.
전용계좌의 구체적 요건, 투자금액의 계산방법 등 그 밖에 필요한 사항은 대통령령으로 정한다. <개정 2021.12.28, 2024.12.31>
Specific requirements for the dedicated account, methods for calculating investment amounts, and other necessary matters shall be prescribed by Presidential Decree. <Amended by Dec. 28, 2021, Dec. 31, 2024>
Translation
Machine translation. The Korean text is authoritative.
Statute text is reproduced from 법제처 국가법령정보센터. This is information, not legal advice.