조세특례제한법
Article 99-13 (Tax Exemption for Compensation for Losses due to Infectious Disease Prevention Measures)
제99조의13 감염병 예방 조치에 따른 소상공인 손실보상금에 대한 과세특례
- Ministry
- 재정경제부
- In force
- 2026-01-01
- Articles
- 362
내국인이 「소상공인 보호 및 지원에 관한 법률」 제12조의2에 따라 받은 손실보상금은 해당 과세연도의 소득금액을 계산할 때 익금에 산입하지 아니한다.
Any compensation received by a domestic resident pursuant to Article 12-2 of the 「Act on the Protection and Support of Small and Medium-sized Enterprises」 shall not be included in the gross income when calculating the income amount for the relevant taxable year.
제1항을 적용하는 경우 익금불산입의 신청, 손실보상금 익금불산입명세서의 제출과 그 밖에 필요한 사항은 대통령령으로 정한다.
When applying paragraph ①, the application for exclusion from gross income, the submission of a statement of exclusion of compensation for losses from gross income, and other necessary matters shall be determined by Presidential Decree.
Translation
Machine translation. The Korean text is authoritative.
Statute text is reproduced from 법제처 국가법령정보센터. This is information, not legal advice.