조세특례제한법
Article 67 (Exemption from Corporate Tax, etc. for Fishing Cooperatives, etc.)
제67조 영어조합법인 등에 대한 법인세의 면제 등
- Ministry
- 재정경제부
- In force
- 2026-01-01
- Articles
- 362
「농어업경영체 육성 및 지원에 관한 법률」 제4조에 따라 농어업경영정보를 등록한 영어조합법인[이하 "영어조합법인"(營漁組合法人)이라 한다]에 대해서는 2026년 12월 31일 이전에 끝나는 과세연도까지 각 사업연도의 소득 중 대통령령으로 정하는 범위의 금액에 대하여 법인세를 면제한다. <개정 2013.1.1, 2015.12.15, 2018.12.24, 2021.12.28, 2023.12.31>
Fishing cooperatives, etc. [hereinafter referred to as "fishing cooperatives, etc." (營漁組合法人)] that have registered their agricultural and fishery management information pursuant to Article 4 of the Act on the Development and Support of Agricultural and Fishery Management Entities shall be exempted from corporate tax on the amount of income for each business year within the scope prescribed by Presidential Decree, up to the tax year ending on December 31, 2026. <Amended by Act No. 15002, Dec. 31, 2013, Act No. 15952, Dec. 15, 2015, Act No. 16120, Dec. 24, 2018, Act No. 18674, Dec. 28, 2021, Act No. 20011, Dec. 31, 2023>
영어조합법인의 조합원이 영어조합법인으로부터 2026년 12월 31일까지 받는 배당소득 중 대통령령으로 정하는 범위의 금액에 대해서는 소득세를 면제한다. <개정 2013.1.1, 2015.12.15, 2018.12.24, 2021.12.28, 2023.12.31>
Dividend income received by members of fishing cooperatives, etc. from fishing cooperatives, etc. up to December 31, 2026, within the scope prescribed by Presidential Decree, shall be exempted from income tax. <Amended by Act No. 15002, Dec. 31, 2013, Act No. 15952, Dec. 15, 2015, Act No. 16120, Dec. 24, 2018, Act No. 18674, Dec. 28, 2021, Act No. 20011, Dec. 31, 2023>
영어조합법인이 조합원에게 지급하는 배당소득 중 제2항에 따라 소득세가 면제되는 금액을 제외한 배당소득으로서 2026년 12월 31일까지 받는 소득에 대한 소득세의 원천징수세율은 「소득세법」 제129조에도 불구하고 100분의 5로 하고, 그 배당소득은 「소득세법」 제14조제2항에 따른 종합소득과세표준에 합산하지 아니한다. <개정 2013.1.1, 2014.1.1, 2015.12.15, 2018.12.24, 2021.12.28, 2023.12.31>
Notwithstanding Article 129 of the Income Tax Act, the withholding tax rate on dividend income paid by fishing cooperatives, etc. to their members, excluding the amount exempted from income tax pursuant to paragraph ②, received up to December 31, 2026, shall be 5 percent, and such dividend income shall not be included in the comprehensive income tax base under paragraph ② of Article 14 of the Income Tax Act. <Amended by Act No. 15002, Dec. 31, 2013, Act No. 15275, Jan. 1, 2014, Act No. 15952, Dec. 15, 2015, Act No. 16120, Dec. 24, 2018, Act No. 18674, Dec. 28, 2021, Act No. 20011, Dec. 31, 2023>
대통령령으로 정하는 어업인이 2026년 12월 31일 이전에 대통령령으로 정하는 어업용 토지 등(이하 이 조, 제69조의3 및 제71조에서 "어업용 토지등"이라 한다)을 영어조합법인과 「농어업경영체 육성 및 지원에 관한 법률」 제4조에 따라 농어업경영정보를 등록한 어업회사법인(이하 "어업회사법인"이라 한다)에 현물출자함으로써 발생하는 소득(현물출자와 관련하여 영어조합법인과 어업회사법인이 인수한 채무가액에 상당하는 대통령령으로 정하는 소득은 제외한다)에 대해서는 양도소득세의 100분의 100에 상당하는 세액을 감면한다. 다만, 해당 어업용 토지등이 「국토의 계획 및 이용에 관한 법률」에 따른 주거지역ㆍ상업지역 및 공업지역(이하 이 조, 제69조, 제69조의2부터 제69조의4까지 및 제70조에서 "주거지역등"이라 한다)에 편입되거나 「도시개발법」 또는 그 밖의 법률에 따라 환지처분 전에 어업용 토지등 외의 토지로 환지예정지 지정을 받은 경우에는 주거지역등에 편입되거나, 환지예정지 지정을 받은 날까지 발생한 소득으로서 대통령령으로 정하는 소득에 대해서만 양도소득세의 100분의 100에 상당하는 세액을 감면한다. <개정 2013.1.1, 2014.12.23, 2015.12.15, 2016.12.20, 2017.12.19, 2018.12.24, 2019.12.31, 2021.12.28, 2023.12.31, 2025.12.23>
For income generated by fisheries entrepreneurs prescribed by Presidential Decree who contribute in kind to fishing cooperatives, etc. or fishery company corporations (hereinafter referred to as "fishery company corporations" (漁業會社法人)) that have registered their agricultural and fishery management information pursuant to Article 4 of the Act on the Development and Support of Agricultural and Fishery Management Entities, of land, etc. for fishery use prescribed by Presidential Decree (hereinafter referred to as "land, etc. for fishery use" in this Article, Article 69-3, and Article 71) up to December 31, 2026 (excluding income prescribed by Presidential Decree equivalent to the amount of debt assumed by the fishing cooperative, etc. or the fishery company corporation in connection with the in-kind contribution), a tax reduction equivalent to 100 percent of capital gains tax shall be granted. However, if such land, etc. for fishery use is incorporated into residential, commercial, or industrial areas under the 「National Land Planning and Utilization Act」 (hereinafter referred to as "residential areas, etc." in this Article, Article 69, Articles 69-2 through 69-4, and Article 70), or if land other than land for fishery use is designated as a preliminary lot for land readjustment before land readjustment is completed under the 「Urban Development Act」 or other laws, a tax reduction equivalent to 100 percent of capital gains tax shall be granted only for income prescribed by Presidential Decree that arises up to the date of designation as a preliminary lot for land readjustment, when incorporated into residential areas, etc. or designated as a preliminary lot for land readjustment. <Amended by Act No. 15002, Dec. 31, 2013, Act No. 15951, Dec. 23, 2014, Act No. 15952, Dec. 15, 2015, Act No. 16078, Dec. 20, 2016, Act No. 15403, Dec. 19, 2017, Act No. 16120, Dec. 24, 2018, Act No. 16851, Dec. 31, 2019, Act No. 18674, Dec. 28, 2021, Act No. 20011, Dec. 31, 2023, Act No. 20744, Dec. 23, 2025>
제4항에 따라 양도소득세를 감면받은 자가 그 출자지분을 출자일부터 3년 이내에 다른 사람에게 양도하는 경우에는 그 양도일이 속하는 과세연도의 과세표준신고를 할 때 대통령령으로 정하는 바에 따라 계산한 세액을 양도소득세로 납부하여야 한다. 다만, 대통령령으로 정하는 경우에는 그러하지 아니하다. <개정 2014.12.23>
If a person who has received a capital gains tax reduction pursuant to paragraph ④ transfers their contributed shares to another person within 3 years from the date of contribution, they shall pay the capital gains tax calculated according to the method prescribed by Presidential Decree when filing the tax return for the tax year that includes the date of transfer. However, this shall not apply in cases prescribed by Presidential Decree. <Amended by Act No. 15951, Dec. 23, 2014>
제1항ㆍ제2항 및 제4항에 따른 면제 또는 감면 신청에 관하여는 제66조제8항을 준용한다. <개정 2014.12.23, 2025.12.23>
For applications for exemption or reduction of tax pursuant to paragraphs ①, ②, and ④, paragraph 8 of Article 66 shall apply mutatis mutandis. <Amended by Act No. 15951, Dec. 23, 2014, Act No. 20744, Dec. 23, 2025>
제4항에 따라 감면받은 양도소득세를 제5항 본문에 따라 납부하는 경우에는 대통령령으로 정하는 바에 따라 계산한 이자 상당액을 가산한다. <신설 2025.12.23>
When paying capital gains tax reduced pursuant to paragraph ④ according to the main sentence of paragraph ⑤, interest equivalent to the amount prescribed by Presidential Decree shall be added. <Newly Added by Act No. 20744, Dec. 23, 2025>
Translation
Machine translation. The Korean text is authoritative.
Statute text is reproduced from 법제처 국가법령정보센터. This is information, not legal advice.