조세특례제한법
Article 91-6 (Tax Special Provisions on Dividend Income from Shares of Overseas Resource Development Investment Companies, etc.)
제91조의6 해외자원개발투자회사 등의 주식의 배당소득에 대한 과세특례
- Ministry
- 재정경제부
- In force
- 2026-01-01
- Articles
- 362
「해외자원개발 사업법」 제13조에 따른 해외자원개발투자회사 및 해외자원개발투자전문회사(이하 "해외자원개발투자회사등"이라 한다)의 주식을 보유한 거주자가 해외자원개발투자회사등으로부터 2016년 12월 31일까지 받는 해외자원개발투자회사등별 액면가액 합계액이 2억원 이하인 보유주식의 배당소득은 「소득세법」 제14조제2항에 따른 종합소득과세표준에 합산하지 아니한다. 이 경우 해외자원개발투자회사등별 액면가액 합계액이 5천만원 이하인 보유주식의 배당소득에 대해서는 「소득세법」 제129조에도 불구하고 100분의 9의 세율을 적용한다. <개정 2011.12.31, 2014.12.23>
For resident individuals who hold shares of overseas resource development investment companies and specialized overseas resource development investment companies (hereinafter referred to as "overseas resource development investment companies, etc.") pursuant to Article 13 of the 「Overseas Resource Development Business Act」, dividend income from shares held in overseas resource development investment companies, etc., where the aggregate par value per company does not exceed 200 million won, shall not be included in the calculation of the comprehensive income taxation amount as prescribed in Article 14 (2) of the 「Income Tax Act」. In such cases, for dividend income from shares held in overseas resource development investment companies, etc., where the aggregate par value per company does not exceed 50 million won, a tax rate of 9 percent shall be applied, notwithstanding Article 129 of the 「Income Tax Act」. <Amended by Act No. 11604, Dec. 31, 2011; Act No. 12926, Dec. 23, 2014>
해외자원개발투자회사등의 주식이 투자매매업자 또는 투자중개업자에게 전자등록되거나 예탁된 경우 해외자원개발투자회사등이 그 배당소득을 지급하려면 배당 결의를 한 후 즉시 제1항에 따른 주식 보유자별ㆍ증권회사별 비과세대상소득과 분리과세대상소득의 명세를 직접 또는 전자등록기관 또는 한국예탁결제원을 통하여 주식 보유자가 위탁 매매하는 투자매매업자 또는 투자중개업자에게 통지하여야 하며, 통지받은 투자매매업자 또는 투자중개업자는 통지받은 내용에 따라 비과세하거나 원천징수하여야 한다. <개정 2016.3.22>
If shares of overseas resource development investment companies, etc., are electronically registered or deposited with securities firms or brokers, and such overseas resource development investment companies, etc., intend to pay dividend income, they shall, immediately after the resolution of dividends, notify the securities firms or brokers with which the shareholders conduct their entrusted transactions, directly or through an electronic registration institution or the Korea Securities Depository, of the details of income exempt from taxation and income subject to separate taxation, by shareholder and by securities company, as prescribed in Paragraph ①. The securities firms or brokers that have received such notification shall exempt the income from taxation or withhold tax according to the received notification. <Amended by Act No. 13187, Mar. 22, 2016>
해외자원개발투자회사등의 주권이 투자매매업자 또는 투자중개업자에게 예탁되어 있지 아니한 경우에는 그 해외자원개발투자회사등은 직접 또는 그 해외자원개발투자회사등의 명의개서대행기관을 통하여 주식 보유자별로 비과세대상소득과 분리과세대상소득을 구분하여 원천징수하여야 한다.
If the certificates of shares of overseas resource development investment companies, etc., are not deposited with securities firms or brokers, such overseas resource development investment companies, etc., shall, directly or through their share registration agency, distinguish income exempt from taxation from income subject to separate taxation for each shareholder and withhold tax accordingly.
제2항과 제3항에 따른 원천징수의무자가 직접 해외자원개발투자회사등의 배당소득을 지급하는 경우에는 그 배당소득을 지급하는 날이 속하는 분기의 종료일의 다음 달 말일까지 재정경제부령으로 정하는 해외자원개발투자회사등 배당소득비과세ㆍ분리과세 명세서를 원천징수 관할 세무서장에게 제출하여야 한다. <개정 2025.10.1>
Where the withholding agent referred to in Paragraphs ② and ③ directly pays the dividend income of overseas resource development investment companies, etc., the withholding agent shall submit a statement of non-taxable and separately taxable dividend income of overseas resource development investment companies, etc., as prescribed by 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 dividend income is paid. <Amended by Act No. 17552, Oct. 1, 2025>
Translation
Machine translation. The Korean text is authoritative.
Statute text is reproduced from 법제처 국가법령정보센터. This is information, not legal advice.