조세특례제한법
Article 3 (Limitation on Tax Concessions)
제3조 조세특례의 제한
- Ministry
- 재정경제부
- In force
- 2026-09-18
- Articles
- 362
이 법, 「국세기본법」 및 조약과 다음 각 호의 법률에 따르지 아니하고는 조세특례를 정할 수 없다. <개정 1999.12.28, 2004.3.22, 2006.2.21, 2006.12.30, 2007.12.31, 2010.1.1, 2010.3.31, 2021.12.21>
1. 「소득세법」
2. 「법인세법」
3. 「상속세 및 증여세법」
4. 「부가가치세법」
5. 「개별소비세법」
6. 「주세법」
7. 「인지세법」
8. 「증권거래세법」
9. 「국세징수법」
10. 삭제<2009.1.30>
11. 「관세법」
12. 「지방세특례제한법」
13. 「임시수입부가세법」
14. 삭제<2001.12.29>
15. 「국제조세조정에 관한 법률」
16. 「금융실명거래 및 비밀보장에 관한 법률」
17. 삭제<2000.12.29>
18. 「교육세법」
19. 「농어촌특별세법」
20. 삭제<1999.5.24>
21. 「남북교류협력에 관한 법률」
22. 삭제<2010.1.1>
23. 「자유무역지역의 지정 및 운영에 관한 법률」
24. 「제주특별자치도 설치 및 국제자유도시 조성을 위한 특별법」(제주특별자치도세에 관한 규정만 해당한다)
25. 「종합부동산세법」
Unless otherwise provided by this Act, the Framework Act on National Taxes, treaties, and the following Acts, no tax concession shall be granted. <Amended by 1999.12.28, 2004.3.22, 2006.2.21, 2006.12.30, 2007.12.31, 2010.1.1, 2010.3.31, 2021.12.21> 1. The Income Tax Act 2. The Corporate Tax Act 3. The Inheritance and Gift Tax Act 4. The Value-Added Tax Act 5. The Individual Consumption Tax Act 6. The Liquor Tax Act 7. The Stamp Tax Act 8. The Securities Transaction Tax Act 9. The National Tax Collection Act 10. Omitted <2009.1.30> 11. The Customs Act 12. The Local Tax Concession Limitation Act 13. The Provisional Import Levy Act 14. Omitted <2001.12.29> 15. The Act on International Tax Coordination 16. The Act on Real Name Financial Transactions and Guarantees 17. Omitted <2000.12.29> 18. The Education Tax Act 19. The Special Tax for Rural Development Act 20. Omitted <1999.5.24> 21. The Act on Inter-Korean Exchange and Cooperation 22. Omitted <2010.1.1> 23. The Act on the Designation and Operation of Free Trade Zones 24. The Act on the Establishment of Jeju Special Self-Governing Province and the Development of International Free City (limited to the provisions concerning Jeju Special Self-Governing Province Tax) 25. The Comprehensive Real Estate Holding Tax Act
이 법, 「국세기본법」 및 조약과 제1항 각 호의 법률에 따라 감면되는 조세의 범위에는 해당 법률이나 조약에 특별한 규정이 있는 경우를 제외하고는 가산세와 양도소득세는 포함되지 아니한다. <개정 2010.1.1>
Except where specifically provided for in the relevant Act or treaty, the scope of tax reduction or exemption granted under this Act, the Framework Act on National Taxes, treaties, and the Acts listed in subparagraphs of paragraph ① shall not include surcharges and capital gains tax. <Amended by 2010.1.1>
Translation
Machine translation. The Korean text is authoritative.
Statute text is reproduced from 법제처 국가법령정보센터. This is information, not legal advice.