조세특례제한법
Article 88-2 (Tax Exemption for Tax-Exempt Comprehensive Savings)
제88조의2 비과세종합저축에 대한 과세특례
- Ministry
- 재정경제부
- In force
- 2026-09-18
- Articles
- 362
다음 각 호의 어느 하나에 해당하는 거주자가 1명당 저축원금이 5천만원(제89조에 따른 세금우대종합저축에 가입한 거주자로서 세금우대종합저축을 해지 또는 해약하지 아니한 자의 경우에는 5천만원에서 해당 거주자가 가입한 세금우대종합저축의 계약금액 총액을 뺀 금액으로 한다) 이하인 대통령령으로 정하는 저축(이하 이 조에서 "비과세종합저축"이라 한다)에 2028년 12월 31일까지 가입하는 경우 해당 저축에서 발생하는 이자소득 및 배당소득에 대해서는 소득세를 부과하지 아니한다. <개정 2010.1.1, 2011.12.31, 2014.12.23, 2015.12.22, 2019.12.31, 2020.12.29, 2021.1.5, 2021.12.28, 2022.12.31, 2024.12.31, 2025.12.23>
1. 65세 이상인 거주자로서 「기초연금법」 제2조제3호에 따른 기초연금 수급자
2. 「장애인복지법」 제32조에 따라 등록한 장애인
3. 「독립유공자 예우에 관한 법률」 제6조에 따라 등록한 독립유공자와 그 유족 또는 가족
4. 「국가유공자 등 예우 및 지원에 관한 법률」 제6조에 따라 등록한 상이자(傷痍者)
5. 「국민기초생활보장법」 제2조제2호에 따른 수급자
6. 「고엽제후유의증 등 환자지원 및 단체설립에 관한 법률」 제2조제3호에 따른 고엽제후유의증환자
7. 「5ㆍ18민주유공자예우 및 단체설립에 관한 법률」 제4조제2호에 따른 5ㆍ18민주화운동부상자
Where a resident falling under any of the following subparagraphs subscribes, by December 31, 2028, to savings prescribed by Presidential Decree (hereinafter referred to as "tax-exempt comprehensive savings" in this Article), the principal of which per person does not exceed 50 million won (in the case of a resident who has subscribed to tax-advantaged comprehensive savings under Article 89 and has not canceled or terminated such savings, the amount shall be 50 million won minus the total contract amount of the tax-advantaged comprehensive savings subscribed to by such resident), no income tax shall be imposed on the interest income and dividend income generated from such savings. <Amended by Act No. 10010, Jan. 1, 2010; Act No. 11175, Dec. 31, 2011; Act No. 12893, Dec. 23, 2014; Act No. 13607, Dec. 22, 2015; Act No. 16854, Dec. 31, 2019; Act No. 17707, Dec. 29, 2020; Act No. 17863, Jan. 5, 2021; Act No. 18648, Dec. 28, 2021; Act No. 19253, Dec. 31, 2022; Act No. 20042, Dec. 31, 2024; Act No. 20615, Dec. 23, 2025> 1. A resident aged 65 or over who is a recipient of basic pension under Article 2 (3) of the 「National Basic Pension Act」 2. A person with a disability registered under Article 32 of the 「Act on Welfare of Persons with Disabilities」 3. An independence patriot registered under Article 6 of the 「Act on the Honorable Treatment, etc. of Persons of National Merit」, and their bereaved family members or family 4. A disabled person registered under Article 6 of the 「Act on the Honorable Treatment and Support, etc. of Persons of National Merit」 5. A recipient of basic livelihood security under Article 2 (2) of the 「National Basic Livelihood Security Act」 6. A patient with Agent Orange effects, etc. under Article 2 (3) of the 「Act on the Support of Patients with Agent Orange Effects, etc. and the Establishment of Organizations」 7. An injured person of the May 18 Democratization Movement under Article 4 (2) of the 「Act on the Honorable Treatment and Support, etc. of Persons of the May 18 Democratization Movement」
삭제 <2024.12.31>
Deleted <Dec. 31, 2024>
비과세종합저축의 가입절차, 가입대상의 확인, 계약금액 총액의 계산방법, 운용ㆍ관리 방법과 그 밖에 필요한 사항은 대통령령으로 정한다. <개정 2014.12.23, 2019.12.31>
The procedure for subscribing to tax-exempt comprehensive savings, confirmation of eligibility for subscription, method of calculating the total contract amount, method of operation and management, and other necessary matters shall be prescribed by Presidential Decree. <Amended by Act No. 12893, Dec. 23, 2014; Act No. 16854, Dec. 31, 2019>
Translation
Machine translation. The Korean text is authoritative.
Statute text is reproduced from 법제처 국가법령정보센터. This is information, not legal advice.