Article 87-6 (Tax Special Treatment on Dividend Income from Collective Investment Securities of Real Estate Collective Investment Vehicles, etc.)

제87조의6 부동산집합투자기구등 집합투자증권의 배당소득에 대한 과세특례

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

Original (Korean)

Translation

①

거주자가 대통령령으로 정하는 임대주택에 자산총액 중 대통령령으로 정하는 비율 이상을 투자하는 「자본시장과 금융투자업에 관한 법률」에 따른 부동산집합투자기구(집합투자재산의 100분의 50 이상을 같은 법 제229조제2호에서 정한 부동산에 투자하는 같은 법 제9조제19항에 따른 사모집합투자기구를 포함한다) 또는 「부동산투자회사법」에 따른 부동산투자회사(이하 이 조에서 "부동산집합투자기구등"이라 한다)로부터 2018년 12월 31일까지 받는 부동산집합투자기구등별 액면가액 합계액이 2억원 이하인 보유주식 또는 수익증권(이하 이 조에서 "집합투자증권"이라 한다)의 배당소득은 「소득세법」 제14조제2항에 따른 종합소득과세표준에 합산하지 아니한다. 이 경우 부동산집합투자기구등별 액면가액 합계액이 5천만원 이하인 집합투자증권의 배당소득에 대해서는 「소득세법」 제129조에도 불구하고 100분의 5의 세율을 적용한다. <개정 2013.1.1, 2014.12.23, 2016.12.20>

Dividend income from holding stocks or beneficial certificates (hereinafter referred to as "collective investment securities" in this Article) of real estate collective investment vehicles under the 「Capital Markets and Financial Investment Business Act」 or real estate investment companies under the 「Real Estate Investment Company Act」 (hereinafter referred to as "real estate collective investment vehicles, etc." in this Article), where a resident invests more than a certain percentage of their total assets in rental housing as prescribed by Presidential Decree into such vehicles, and where the total face value of such collective investment securities by real estate collective investment vehicle, etc. received by December 31, 2018, does not exceed KRW 200 million, shall not be included in the comprehensive income tax base as defined in Article 14(2) of the 「Income Tax Act」. In such cases, for dividend income from collective investment securities where the total face value of such collective investment securities by real estate collective investment vehicle, etc. does not exceed KRW 50 million, a tax rate of 5 percent shall apply, notwithstanding Article 129 of the 「Income Tax Act」. <Amended by Act No. 12140, Jan. 1, 2013, Act No. 12949, Dec. 23, 2014, Act No. 14443, Dec. 20, 2016>

②

부동산집합투자기구등의 집합투자증권이 투자매매업자 또는 투자중개업자에게 전자등록되거나 예탁된 경우 부동산집합투자기구등은 그 배당소득을 지급하기로 결정한 후 즉시 제1항에 따른 집합투자증권보유자별ㆍ투자매매업자별ㆍ투자중개업자별 분리과세대상소득의 명세를 직접 또는 전자등록기관 또는 한국예탁결제원을 통하여 집합투자증권 보유자가 위탁매매하는 투자매매업자 또는 투자중개업자에게 통지하여야 하며, 통지받은 투자매매업자 또는 투자중개업자는 통지받은 내용에 따라 원천징수하여야 한다. <개정 2016.3.22>

Where collective investment securities of real estate collective investment vehicles, etc. are electronically registered or deposited with a securities firm or a securities brokerage firm, the real estate collective investment vehicles, etc. shall, immediately after deciding to pay such dividend income, notify the securities firm or securities brokerage firm through which the holder of collective investment securities conducts trading, either directly or through an electronic registration institution or Korea Securities Depository, of the details of the separately taxed income by holder of collective investment securities, by securities firm, and by securities brokerage firm, as referred to in Paragraph ①. The notified securities firm or securities brokerage firm shall withhold tax according to the notified details. <Amended by Act No. 13165, Mar. 22, 2016>

③

부동산집합투자기구등의 집합투자증권이 투자매매업자 또는 투자중개업자에게 예탁되어 있지 아니한 경우에는 그 부동산집합투자기구등은 직접 또는 그 부동산집합투자기구등의 명의개서대행기관을 통하여 집합투자증권 보유자별로 분리과세대상소득을 구분하여 원천징수하여야 한다.

Where collective investment securities of real estate collective investment vehicles, etc. are not deposited with a securities firm or a securities brokerage firm, the real estate collective investment vehicles, etc. shall, either directly or through their stock transfer agency, distinguish and withhold tax on the separately taxed income by holder of collective investment securities.

④

제2항과 제3항에 따른 원천징수의무자가 직접 부동산집합투자기구등의 배당소득을 지급할 경우에는 그 배당소득을 지급하는 날이 속하는 분기의 종료일의 다음 달 말일까지 재정경제부령으로 정하는 부동산집합투자기구등 배당소득분리과세명세서를 원천징수 관할 세무서장에게 제출하여야 한다. <개정 2025.10.1>

Where the withholding agent as referred to in Paragraphs ② and ③ directly pays the dividend income from real estate collective investment vehicles, etc., they shall submit the statement of separately taxed dividend income from real estate collective investment vehicles, etc., as prescribed by a Decree of the Minister of Economy and Finance, to the head of the competent tax office by the end of the month following the end of the quarter in which the date of payment falls. <Amended by Act No. XXXXX, Oct. 1, 2025>

⑤

거주자가 「자본시장과 금융투자업에 관한 법률」에 따른 신탁업자와 신탁계약을 통하여 부동산집합투자기구등의 집합투자증권에 투자하는 경우에는 해당 신탁업자와 부동산집합투자기구등 간에 원천징수의무의 대리 또는 위임의 관계가 있는 것으로 본다. <신설 2016.12.20>

Where a resident invests in collective investment securities of real estate collective investment vehicles, etc. through a trust agreement with a trustee under the 「Capital Markets and Financial Investment Business Act」, a relationship of agency or delegation of the withholding obligation shall be deemed to exist between the trustee and the real estate collective investment vehicles, etc. <Newly Inserted by Act No. 14443, Dec. 20, 2016>

⑥

부동산집합투자기구등의 투자비율 계산방법, 원천징수 방법 및 그 밖에 필요한 사항은 대통령령으로 정한다. <신설 2016.12.20>

The method of calculating the investment ratio of real estate collective investment vehicles, etc., the method of withholding tax, and other necessary matters shall be prescribed by Presidential Decree. <Newly Inserted by Act No. 14443, Dec. 20, 2016>

Translation

Machine translation. The Korean text is authoritative.

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