조세특례제한법
Article 91-2 (Tax Special Treatment for Collective Investment Vehicles)
제91조의2 집합투자기구에 대한 과세특례
- Ministry
- 재정경제부
- In force
- 2026-01-01
- Articles
- 362
Original (Korean)
제91조의2(집합투자기구에 대한 과세특례) 「자본시장과 금융투자업에 관한 법률」에 따른 집합투자기구(「소득세법」 제17조제1항제5호에 따른 요건을 갖춘 것으로 한정한다)가 「자본시장과 금융투자업에 관한 법률」 제9조제21항에 따른 집합투자증권(이하 이 조에서 "집합투자증권"이라 한다)으로서 자기의 집합투자증권을 환매하는 경우에는 해당 집합투자기구에 대한 투자자의 집합투자증권 이전은 「소득세법」 및 「증권거래세법」에 따른 양도로 보지 아니한다.
Translation
① When a collective investment vehicle (limited to those meeting the requirements of Article 17(1)5 of the Income Tax Act) repurchases its own investment securities as investment securities (hereinafter referred to as "investment securities" in this Article) under Article 9(21) of the Financial Investment Services and Capital Markets Act, the transfer of investment securities by an investor to such collective investment vehicle shall not be deemed a transfer under the Income Tax Act and the Securities Transaction Tax Act.
Translation
Machine translation. The Korean text is authoritative.
Statute text is reproduced from 법제처 국가법령정보센터. This is information, not legal advice.