조세특례제한법
Article 91-24 (Special Provisions on Application of Income Standards for Savings, etc. Eligible for Tax Special Treatment)
제91조의24 과세특례 대상 저축 등의 소득기준 적용에 대한 특례
- Ministry
- 재정경제부
- In force
- 2026-01-01
- Articles
- 362
1. 저축등에의 가입 신청일, 출자일 또는 연장 신청일 현재 대통령령으로 정하는 사유로 직전 과세기간의 총급여액 또는 종합소득과세표준에 합산되는 종합소득금액(이하 이 조에서 "총급여액등"이라 한다)을 확인하기 곤란한 경우: 전전 과세기간의 총급여액등을 직전 과세기간의 총급여액등으로 보아 해당 규정을 적용한다.
2. 거주자가 「소득세법」 제12조제3호마목에 따른 육아휴직 급여, 육아휴직수당 또는 대통령령으로 정하는 소득이 있는 경우: 비과세소득만 있는 자로 보지 아니한다.
When applying Article 87, Paragraph 3, Item 1; Article 88-5, Paragraph 2, Item 1, Sub-item (b); Article 89-3, Paragraph 2; Article 91-18, Paragraph 1, Item 1; Article 91-20, Paragraph 1, Item 1; Article 91-21, Paragraph 1; Article 91-22, Paragraph 1; and Article 91-25, Paragraph 1, concerning the subscription requirements, contribution requirements, or tax-exempt limit amount for the youth preferential housing subscription savings account under Article 87, Paragraph 3, contributions to associations, etc. under Article 88-5, deposits in associations, etc. under Article 89-3, the individual comprehensive asset management account under Article 91-18, Paragraph 1, the youth long-term collective investment securities savings account under Article 91-20, Paragraph 1, the youth hope savings account under Article 91-21, Paragraph 1, the youth leap account under Article 91-22, Paragraph 1, and the youth future savings account under Article 91-25, Paragraph 1 (hereinafter referred to as "savings, etc." in this Article), the following shall apply in cases falling under each subparagraph, as prescribed therein: 1. In cases where it is difficult to verify the total earned income or the total income combined with the comprehensive income tax base (hereinafter referred to as "total earned income, etc." in this Article) for the immediately preceding taxable period due to reasons prescribed by Presidential Decree, as of the application date for subscription to savings, etc., the contribution date, or the extension application date: The provisions shall be applied by deeming the total earned income, etc. of the period before the immediately preceding taxable period as the total earned income, etc. of the immediately preceding taxable period. 2. In cases where a resident has child care leave benefits or child care leave allowances under Article 12, Item 3, Sub-item (e) of the Income Tax Act, or income prescribed by Presidential Decree: The resident shall not be deemed as a person with only tax-exempt income.
Translation
Machine translation. The Korean text is authoritative.
Statute text is reproduced from 법제처 국가법령정보센터. This is information, not legal advice.