한국과 일본의 세법 개정사항 등을 반영한 ‘재일 납세자가 알아야 할 한일 세금 상식’ 362페이지 PDF 파일을 게재합니다. 韓日納税者が知っておくべき韓日税金常識」362ページのPDFファイルは、韓国と日本の税法改正事項などを反映したものです。
제1편 한국과 일본의 과세제도
Ⅰ. 한국의 거주자 판정 및 과세방법 3
- 거주자 및 비거주자의 정의 ·······················································································5
- 거주자와 비거주자 판정 ····························································································5
- 거주자 또는 비거주자가 되는 시기 ············································································7
- 거주기간의 계산 ·······································································································8
- 거주자와 비거주자의 과세소득 범위 ········································································10
- 거주자와 비거주자에 대한 과세방법 ········································································11
- 한･일 조세조약에 따른 소득별 비거주자(일본 거주자) 과세방법 개요 ················13
Ⅱ. 일본의 거주자 및 비거주자 ······························································15 - 거주자 및 비거주자의 정의 ···················································································17
- 거주자와 비거주자의 판정 ·····················································································17
- 거주자 또는 비거주자가 되는 시기 ·······································································19
- 거주기간의 계산 ····································································································19
- 거주자와 비거주자의 과세소득 범위 ······································································20
- 거주자와 비거주자에 대한 과세방법 ······································································21
Ⅲ. 세법상 이중 거주자 ·········································································23 - 이중거주자 발생 원인 ···························································································25
- 한･일 양국의 이중거주자의 거주지국 결정 기준 ···················································25
Ⅳ. 한국의 주택임대 소득세 27 - 한국의 주택임대 소득세 ··························································································29
- 주택임대사업자 등록 및 관련 법령 ··········································································35
Ⅴ. 한국의 양도소득세 과세제도 41 - 과세대상 ················································································································43
- 납세의무자 ·············································································································45
- 취득 또는 양도의 시기 ····························································································46
- 과세표준 및 세액의 계산 ························································································47
- 신고･납부 ··············································································································63
- 비거주자의 부동산 등의 국내원천소득에 대한 원천징수제도 ····································64
- 재외국민 인감경유제도 ···························································································66
- 재외국민･외국인 부동산등 양도신고확인서 제도 ·····················································66
- 한국 거주자의 1세대 1주택 비과세 ·········································································66
- 비거주자의 1세대 1주택 비과세 ···········································································77
Ⅵ. 한국의 종합부동산세 79 - 과세대상 ················································································································82
- 과세기준일과 납세의무자 ·······················································································82
- 과세표준 및 세액의 계산 ························································································83
- 종합부동산세 부과와 신고납부 ···············································································89
- 합산배제 적용 및 신고 ····························································································90
- 부동산 공시 가격 ····································································································95
Ⅶ. 한국의 증여세 과세제도 97 - 과세대상 ················································································································99
- 납세의무자 ··········································································································100
- 과세표준 및 세액의 계산 ······················································································101
- 비거주자의 과세표준 ····························································································103
- 비거주자의 외국납부세액공제 ··············································································103
- 신고납부 ··············································································································104
Ⅷ. 한국의 상속세 과세제도 107 - 과세대상 ··············································································································109
- 납세의무자 ··········································································································110
- 과세표준 및 세액의 계산 ······················································································111
- 세율 ·····················································································································112
- 신고납부 ··············································································································112
Ⅸ. 한국의 해외금융계좌 신고제도 117 - 해외금융계좌 신고제도 ························································································119
- 신고의무자 ··········································································································119
- 신고의무면제자 ····································································································119
- 신고대상범위 ·······································································································120
- 신고하여야 할 해외금융계좌정보 ··········································································120
- 신고시기 및 신고방법 ···························································································121
- 신고의무 불이행에 대한 제재 ···············································································121
- 해외금융계좌 신고포상금 제도 ············································································121
Ⅹ. 한국의 국외전출세 123 - 국외전출세 신고제도 ····························································································125
- 납세의무자 ··········································································································125
- 과세대상 자산 ······································································································126
- 과세표준과 세액의 계산 ·······················································································126
- 세액공제 ··············································································································127
- 신고납부 ··············································································································127
- 납부한 세액 환급 및 납부유예 중인 세액 취소 ·······················································128
- 2025년부터 달라지는 내용 ··················································································129
Ⅺ. 한･일간 금융정보자동 교환 제도 131 - 제도 개요 ············································································································133
- 한･일 간 금융정보자동교환 ·················································································134
- 보고금융기관 ·······································································································134
- 보고대상 인(人) ···································································································135
- 보고대상 금융정보 ······························································································135
- 보고대상 금융계좌 ······························································································136
- 교환정보의 활용 ··································································································137
Ⅻ. 일본의 소득세 ···············································································139 - 개 요 ··················································································································141
- 납세의무자 ··········································································································141
- 과세대상소득 ·······································································································142
- 소득공제 ··············································································································145
- 소득세율 ··············································································································145
- 신고납부 ··············································································································146
ⅩⅢ. 일본의 양도소득세 ·······································································147 - 양도소득의 개념 및 구분 ····················································································149
- 납세의무자 ········································································································150
- 양도소득세의 신고･납부 ······················································································151
- 과세방법 ··············································································································151
- 양도소득금액의 계산 ·························································································153
- 세 율 ··················································································································153
- 손익통산 ··············································································································153
- 거주용 재산을 양도한 경우 장기양도소득의 과세특례 ········································154
- 해외에 소재하는 부동산 또는 해외에서 발행한 주식을 양도한 경우 ················154
ⅩⅣ. 일본의 상속세 ·············································································155 - 개 요 ··················································································································157
- 납세의무자 ··········································································································158
- 과세물건 ··············································································································162
- 과세표준과 세액의 계산 ······················································································162
- 신고납부 ··············································································································165
- 상속시 정산과세제도 ···························································································165
ⅩⅤ. 일본의 증여세 ·············································································167 - 개 요 ··················································································································169
- 납세의무자 ··········································································································169
- 과세물건 ··············································································································171
- 증여세 과세 특례 ································································································172
- 과세표준과 세액의 계산 ······················································································175
- 신고납부 ··············································································································177
ⅩⅥ. 일본의 법인세 등 ··········································································179 - 개요 ····················································································································181
- 법인세 ·················································································································181
- 지방법인세 ··········································································································182
- 법인주민세 법인세할(지방세) ···············································································183
- 사업세 소득할(지방세) ·························································································184
- 특별법인사업세(지방세) ·······················································································185
ⅩⅦ. 일본의 소비세 ···············································································187 - 개요 ····················································································································189
- 납세의무자 ··········································································································189
- 과세기간 ··············································································································190
- 세율 및 납부세액 ································································································190
- 신고기한 ··············································································································190
- 기타사항 ··············································································································191
ⅩⅧ.. 일본의 국외재산조서제출 제도 ······················································193 - 개 요 ··················································································································195
- 제출기한 ··············································································································195
- 제출의무자 ··········································································································195
- 조서 제출 대상 재산 ···························································································196
- 허위기재 및 미제출 벌칙 및 특례 ······································································197
- 과소신고가산세 및 무신고가산세 특례 ································································198
ⅩⅨ. 일본의 국외전출 과세제도 ·····························································201 - 국외전출시 과세(양도소득과세) ············································································203
- 국외전출시 과세(증여, 상속) ···············································································207
2023 재일납세자가 알아야 할 한･일 세금상식
제2편 자주 물어보는 질문과 답변(FAQ)
Ⅰ. 한국의 거주자 및 비거주자에 대한 판정 및 과세방법 ···················215 - 해외현지법인 파견임직원의 한국 거주자 여부 ····················································217
- 국내에서 생계를 같이하는 가족과 직업 및 자산상태에 비추어 계속하여
183일 이상 국내에 거주할 것으로 인정되는 때의 의미 ·····································218
Ⅱ. 세법상 이중거주자 ·········································································219 - 이중거주자관련 최근 대법원 판계 ·······································································221
Ⅲ. 소득세 관련 ···················································································223 - 한국의 상가, 아파트등 부동산 임대업 등록 방법 ···············································225
- 한국에서 상가임대와 주택임대의 차이점 ·····························································226
- 주택임대 소득세 절세하는 방법 ··········································································227
- 일본거주자에게 한국예금계좌 이자 발생할 경우 납세의무 ··································228
- 일본거주자와 한국 국내주식 투자하여 얻은 이익에 대한 납세의무 ····················229
Ⅳ. 양도소득세 관련 ············································································231 - 한국 세법상 거주자와 비거주자의 납세의무 차이점 ··········································233
- 한국과 일본 양쪽에서 거주자에 해당될 경우 납세의무 ····································234
- 한국 양도소득세 과세대상 자산 ········································································235
- 한국 양도소득세 세율 및 높은 세율 중과대상 ··················································237
- 비거주자의 한국 양도소득세 계산방법 ······························································247
- 비거주자의 국내 부동산 양도 시 한국 양도소득세 신고 및 납부 ·····················248
- 비거주자에 대한 한국 양도소득세 장기보유특별공제 적용 ································250
- 한국에 돌아가서 거주하는 경우 한국 양도소득세 1세대 1주택비과세 요건 ·····252
- 고가주택에 대한 한국 양도소득세 계산 ····························································253
- 상속･결혼으로 인한 2주택 보유 시 한국 양도소득세 과세 ······························254
- 재개발(재건축) 주택에 대한 한국 양도소득세 납세의무 ····································255
- 재개발 조합에서 청산금을 받은 경우 한국 양도소득세 납세의무 ·····················256
- 비거주자의 상가, 대지 양도 시 한국 양도소득세 장기보유특별공제 및 세율 ··· 257
- 비거주자의 농지, 목장용지, 임야 등 양도 시 한국 양도소득세 장기보유특별공제 및 세율 ·· 258
- 공익사업용으로 수용 및 협의매수된 부동산에 대한 한국 양도소득세 과세 ······259
- 일본의 양도소득에 대한 납세의무 ·····································································260
- 영주권자의 국내 부동산 양도 시 일본에서의 납세의무 ····································262
- 현금 증여와 부동산 증여의 한국 세금부담 차이 ··············································263
- 부부 등 공동명의로 부동산 취득 시 양도소득세 경감 ······································264
Ⅴ. 증여세 관련 ···················································································265 - 한국의 증여세 납세의무 ··················································································267
- 증여재산의 범위 및 증여유형 ···········································································269
- 친인척에게 양도의 형태로 소유권 이전 시 증여세 과세여부 ····························271
- 한국의 증여추정 배제 금액 ···············································································272
- 한국의 증여세 비과세 ·······················································································273
- 증여재산을 반환하는 경우 한국의 증여세 과세 여부 ········································274
- 한국의 증여세 계산방법 ····················································································275
- 한국의 증여재산공제 ·························································································276
- 한국의 증여세 신고납부 ····················································································277
Ⅵ. 상속세 관련 ···················································································279 - 한국의 경우 상속재산의 분배 ···········································································281
- 상속재산의 재분할 시 국내 과세 ······································································282
- 비거주자의 상속재산 등기 ················································································283
- 비거주자가 해외에서 상속재산을 등기하는 방법 ···············································284
- 사망 후 상당기간 경과 후 상속등기 ·································································285
- 상속재산이 부채보다 적은 경우 한정승인 및 상속포기 방법 ····························286
- 한국의 상속세 납세의무 ····················································································287
- 한국의 상속세 신고납부 ····················································································288
- 한국의 세대를 건너뛴 상속에 대한 과세 ··························································289
- 비거주자인 피상속인의 국내 재산에 대한 상속세 과세 ····································290
- 영주권자(시민권자)가 국내 부모로부터 상속받을 경우 상속세 과세 ··················291
- 한국의 상속공제의 종류와 내용 ········································································292
- 한국의 경우 증여와 상속의 세부담 비교 ··························································293
- 상속세에 대한 외납부세액 공제 ········································································294
- 상속받은 부동산 양도에 따른 과세문제 및 양도대금 회수 ·······························295
- 한국에서 상속인이 스스로 상속재산을 확인하는 방법 ······································296
- 실질적으로 국내 상속세를 부담하여야 하는 상속가액 기준 ······························299
Ⅶ. 해외금융계좌 ··················································································301 - 재외국민의 신고의무 ·························································································303
- 신고대상 해외금융계좌의 범위 ··········································································304
- 해외금융계좌 실질적 소유자 관련 최근 대법원 판례 ········································305
Ⅷ. 한･일 간 금융정보자동교환 제도 관련 ··········································307 - 대한민국 국민이 아닌 경우 한국 국세청에 금융정보 통보 여부 ·······················309
- 계좌 해지시 금융정보 교환 여부 ······································································309
- 본인확인서와 증빙자료 작성 방법 ·····································································310
- 교환한 금융정보의 활용 방법 ···········································································311
Ⅸ. 일본의 국외재산조서 제출제도 관련 ··············································313 - 국외재산조서 제도 개요 ····················································································315
- 상속받을 국외재산이 있는 경우 국외재산조서 제출의무 판단 ··························316
- 한국 국적자 경우 일본에 국외재산조서 제출 대상 여부 ···································316
- 주재원으로 근무 시 국외재산조서 제출 대상 여부 ···········································317
- 한국에서 상속받은 재산이 있는 재일교포의 경우 국외재재산조서의
제출 대상여부 ···································································································317 - 국외재산조서 제출 대상 자산 ···········································································318
- 가상통화 등 암호자산의 국외재산조서 기재 대상 여부 ····································318
- 재산별 시가계산 방법 ·······················································································319
- 국외재산조서의 제출 관련 과소신고 가산세 등의 특례조치 ······························320
- 소득세 등 신고 누락 시 과소신고 가산세 등의 가중조치 요건 ························321
- 과소신고 가산세 등의 가중조치에 있어 ‘국외재산 관련 소득세 누락’ ··············322
- 국외재산조서에 기재해야 할 증명서류 제출이 없는 경우 불이익 ·····················323
- 기 제출한 국외재산조서의 수정 가능 여부 ·······················································323
Ⅹ. 일반세무 안내 ················································································325 - 한국에서의 사업자등록 신청방법 ······································································327
- 한국에서 신고한 본인의 세무신고 등 조회 및 경정청구 방법 ··························330
- 억울한 세금의 권리구제 절차 ···········································································332
- 국내 법령정보 검색 방법 ··················································································335
- 한국의 세무서 및 담당구역 안내 ······································································337
