조세특례제한법
Article 68 (Exemption, etc. of Corporate Tax for Agricultural Corporations)
제68조 농업회사법인에 대한 법인세의 면제 등
- Ministry
- 재정경제부
- In force
- 2026-01-01
- Articles
- 362
「농어업경영체 육성 및 지원에 관한 법률」 제4조에 따라 농어업경영정보를 등록한 농업회사법인(이하 "농업회사법인"이라 한다)에 대해서는 2026년 12월 31일 이전에 끝나는 과세연도까지 식량작물재배업소득 전액과 식량작물재배업소득 외의 작물재배업에서 발생하는 소득 중 대통령령으로 정하는 범위의 금액에 대하여 법인세를 면제하고, 작물재배업에서 발생하는 소득 외의 소득 중 대통령령으로 정하는 소득에 대해서는 최초로 해당 소득이 발생한 과세연도(사업개시일부터 5년이 되는 날이 속하는 과세연도까지 해당 소득이 발생하지 아니하는 경우에는 5년이 되는 날이 속하는 과세연도를 말한다)와 그 다음 과세연도의 개시일부터 4년 이내에 끝나는 과세연도까지 해당 소득에 대한 법인세의 100분의 50에 상당하는 세액을 감면한다. <개정 2013.1.1, 2014.1.1, 2015.12.15, 2018.12.24, 2021.12.28, 2023.12.31>
For agricultural corporations that have registered their agricultural and fishery management information in accordance with Article 4 of the 「Act on the Promotion and Support of Agricultural and Fishery Management Entities」 (hereinafter referred to as "agricultural corporations"), corporate tax shall be exempted on the entirety of income from cultivation of food crops and on the amount of income from cultivation of crops other than food crops, within the scope prescribed by Presidential Decree, for tax periods ending on or before December 31, 2026. For income other than that from cultivation of crops, within the scope prescribed by Presidential Decree, a tax reduction of 50 percent of the corporate tax shall be granted for tax periods ending within 4 years from the commencement of the tax period when such income is first generated (in cases where such income is not generated by the tax period that includes the 5th anniversary of the business commencement date, the tax period that includes the 5th anniversary of the business commencement date shall be considered the commencement period) and the commencement of the subsequent tax period. <Amended by Act No. 12229, Jan. 1, 2013; Act No. 12289, Jan. 1, 2014; Act No. 13778, Dec. 15, 2015; Act No. 16124, Dec. 24, 2018; Act No. 18600, Dec. 28, 2021; Act No. 20039, Dec. 31, 2023>
삭제 <2025.12.23>
Deleted. <Deleted by Act No. 21939, Dec. 23, 2025>
대통령령으로 정하는 농업인이 2026년 12월 31일 이전에 농업회사법인(「농지법」 제2조제3호에 따른 농업법인으로 한정한다)에 제66조제7항 각 호의 어느 하나에 해당하는 부동산을 현물출자하는 경우에는 이월과세를 적용받을 수 있다. 이 경우 제66조제9항 및 제10항을 준용한다. <개정 2013.1.1, 2014.1.1, 2015.6.22, 2015.12.15, 2018.12.24, 2021.12.28, 2023.12.31, 2025.12.23>
Where an individual farmer prescribed by Presidential Decree makes an in-kind contribution to an agricultural corporation (limited to agricultural corporations as defined in Article 2, item 3 of the 「Agricultural Land Act」) of real estate falling under any of the subparagraphs of Article 66, paragraph 7, on or before December 31, 2026, deferred taxation may be applied. In such cases, Article 66, paragraphs 9 and 10 shall apply mutatis mutandis. <Amended by Act No. 12229, Jan. 1, 2013; Act No. 12289, Jan. 1, 2014; Act No. 13361, Jun. 22, 2015; Act No. 13778, Dec. 15, 2015; Act No. 16124, Dec. 24, 2018; Act No. 18600, Dec. 28, 2021; Act No. 20039, Dec. 31, 2023; Act No. 21939, Dec. 23, 2025>
농업회사법인에 출자한 거주자가 2026년 12월 31일까지 받는 배당소득 중 식량작물재배업소득에서 발생한 배당소득 전액에 대해서는 소득세를 면제하고, 식량작물재배업소득 외의 소득 중 대통령령으로 정하는 소득에서 발생한 배당소득은 「소득세법」 제14조제2항에 따른 종합소득과세표준에 합산하지 아니한다. 이 경우 식량작물재배업소득에서 발생한 배당소득과 식량작물재배업소득 외의 소득 중 대통령령으로 정하는 소득에서 발생한 배당소득의 계산은 대통령령으로 정하는 바에 따른다. <개정 2011.12.31, 2013.1.1, 2014.1.1, 2015.12.15, 2018.12.24, 2021.12.28, 2023.12.31>
For dividend income received by a resident who has invested in an agricultural corporation, on or before December 31, 2026, the entirety of dividend income generated from income from cultivation of food crops shall be exempted from income tax. Dividend income generated from income other than that from cultivation of food crops, within the scope prescribed by Presidential Decree, shall not be aggregated into the comprehensive income taxation base under Article 14, paragraph 2 of the 「Income Tax Act」. In such cases, the calculation of dividend income generated from income from cultivation of food crops and dividend income generated from income other than that from cultivation of food crops, within the scope prescribed by Presidential Decree, shall be as prescribed by Presidential Decree. <Amended by Act No. 11165, Dec. 31, 2011; Act No. 12229, Jan. 1, 2013; Act No. 12289, Jan. 1, 2014; Act No. 13778, Dec. 15, 2015; Act No. 16124, Dec. 24, 2018; Act No. 18600, Dec. 28, 2021; Act No. 20039, Dec. 31, 2023>
제1항ㆍ제3항 및 제4항을 적용받으려는 자는 대통령령으로 정하는 바에 따라 신청을 하여야 한다.
Those who wish to apply paragraphs ①, ③, and ④ shall file an application in accordance with Presidential Decree.
삭제 <2025.12.23>
Deleted. <Deleted by Act No. 21939, Dec. 23, 2025>
Translation
Machine translation. The Korean text is authoritative.
Statute text is reproduced from 법제처 국가법령정보센터. This is information, not legal advice.