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HomeGLOBAL KOREANS재일납세자가 알아야할 한일 세금 상식 在日納税者が知っておくべき韓日税金の常識

재일납세자가 알아야할 한일 세금 상식 在日納税者が知っておくべき韓日税金の常識

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

  1. 거주자 및 비거주자의 정의 ·······················································································5
  2. 거주자와 비거주자 판정 ····························································································5
  3. 거주자 또는 비거주자가 되는 시기 ············································································7
  4. 거주기간의 계산 ·······································································································8
  5. 거주자와 비거주자의 과세소득 범위 ········································································10
  6. 거주자와 비거주자에 대한 과세방법 ········································································11
  7. 한・일 조세조약에 따른 소득별 비거주자(일본 거주자) 과세방법 개요 ················13

    Ⅱ. 일본의 거주자 및 비거주자 ······························································15
  8. 거주자 및 비거주자의 정의 ···················································································17
  9. 거주자와 비거주자의 판정 ·····················································································17
  10. 거주자 또는 비거주자가 되는 시기 ·······································································19
  11. 거주기간의 계산 ····································································································19
  12. 거주자와 비거주자의 과세소득 범위 ······································································20
  13. 거주자와 비거주자에 대한 과세방법 ······································································21

    Ⅲ. 세법상 이중 거주자 ·········································································23
  14. 이중거주자 발생 원인 ···························································································25
  15. 한・일 양국의 이중거주자의 거주지국 결정 기준 ···················································25

    Ⅳ. 한국의 주택임대 소득세 27
  16. 한국의 주택임대 소득세 ··························································································29
  17. 주택임대사업자 등록 및 관련 법령 ··········································································35

    Ⅴ. 한국의 양도소득세 과세제도 41
  18. 과세대상 ················································································································43
  19. 납세의무자 ·············································································································45
  20. 취득 또는 양도의 시기 ····························································································46
  21. 과세표준 및 세액의 계산 ························································································47
  22. 신고・납부 ··············································································································63
  23. 비거주자의 부동산 등의 국내원천소득에 대한 원천징수제도 ····································64
  24. 재외국민 인감경유제도 ···························································································66
  25. 재외국민・외국인 부동산등 양도신고확인서 제도 ·····················································66
  26. 한국 거주자의 1세대 1주택 비과세 ·········································································66
  27. 비거주자의 1세대 1주택 비과세 ···········································································77

    Ⅵ. 한국의 종합부동산세 79
  28. 과세대상 ················································································································82
  29. 과세기준일과 납세의무자 ·······················································································82
  30. 과세표준 및 세액의 계산 ························································································83
  31. 종합부동산세 부과와 신고납부 ···············································································89
  32. 합산배제 적용 및 신고 ····························································································90
  33. 부동산 공시 가격 ····································································································95

    Ⅶ. 한국의 증여세 과세제도 97
  34. 과세대상 ················································································································99
  35. 납세의무자 ··········································································································100
  36. 과세표준 및 세액의 계산 ······················································································101
  37. 비거주자의 과세표준 ····························································································103
  38. 비거주자의 외국납부세액공제 ··············································································103
  39. 신고납부 ··············································································································104

    Ⅷ. 한국의 상속세 과세제도 107
  40. 과세대상 ··············································································································109
  41. 납세의무자 ··········································································································110
  42. 과세표준 및 세액의 계산 ······················································································111
  43. 세율 ·····················································································································112
  44. 신고납부 ··············································································································112

    Ⅸ. 한국의 해외금융계좌 신고제도 117
  45. 해외금융계좌 신고제도 ························································································119
  46. 신고의무자 ··········································································································119
  47. 신고의무면제자 ····································································································119
  48. 신고대상범위 ·······································································································120
  49. 신고하여야 할 해외금융계좌정보 ··········································································120
  50. 신고시기 및 신고방법 ···························································································121
  51. 신고의무 불이행에 대한 제재 ···············································································121
  52. 해외금융계좌 신고포상금 제도 ············································································121

    Ⅹ. 한국의 국외전출세 123
  53. 국외전출세 신고제도 ····························································································125
  54. 납세의무자 ··········································································································125
  55. 과세대상 자산 ······································································································126
  56. 과세표준과 세액의 계산 ·······················································································126
  57. 세액공제 ··············································································································127
  58. 신고납부 ··············································································································127
  59. 납부한 세액 환급 및 납부유예 중인 세액 취소 ·······················································128
  60. 2025년부터 달라지는 내용 ··················································································129

    Ⅺ. 한・일간 금융정보자동 교환 제도 131
  61. 제도 개요 ············································································································133
  62. 한・일 간 금융정보자동교환 ·················································································134
  63. 보고금융기관 ·······································································································134
  64. 보고대상 인(人) ···································································································135
  65. 보고대상 금융정보 ······························································································135
  66. 보고대상 금융계좌 ······························································································136
  67. 교환정보의 활용 ··································································································137

    Ⅻ. 일본의 소득세 ···············································································139
  68. 개 요 ··················································································································141
  69. 납세의무자 ··········································································································141
  70. 과세대상소득 ·······································································································142
  71. 소득공제 ··············································································································145
  72. 소득세율 ··············································································································145
  73. 신고납부 ··············································································································146

    ⅩⅢ. 일본의 양도소득세 ·······································································147
  74. 양도소득의 개념 및 구분 ····················································································149
  75. 납세의무자 ········································································································150
  76. 양도소득세의 신고・납부 ······················································································151
  77. 과세방법 ··············································································································151
  78. 양도소득금액의 계산 ·························································································153
  79. 세 율 ··················································································································153
  80. 손익통산 ··············································································································153
  81. 거주용 재산을 양도한 경우 장기양도소득의 과세특례 ········································154
  82. 해외에 소재하는 부동산 또는 해외에서 발행한 주식을 양도한 경우 ················154

    ⅩⅣ. 일본의 상속세 ·············································································155
  83. 개 요 ··················································································································157
  84. 납세의무자 ··········································································································158
  85. 과세물건 ··············································································································162
  86. 과세표준과 세액의 계산 ······················································································162
  87. 신고납부 ··············································································································165
  88. 상속시 정산과세제도 ···························································································165
    ⅩⅤ. 일본의 증여세 ·············································································167
  89. 개 요 ··················································································································169
  90. 납세의무자 ··········································································································169
  91. 과세물건 ··············································································································171
  92. 증여세 과세 특례 ································································································172
  93. 과세표준과 세액의 계산 ······················································································175
  94. 신고납부 ··············································································································177

    ⅩⅥ. 일본의 법인세 등 ··········································································179
  95. 개요 ····················································································································181
  96. 법인세 ·················································································································181
  97. 지방법인세 ··········································································································182
  98. 법인주민세 법인세할(지방세) ···············································································183
  99. 사업세 소득할(지방세) ·························································································184
  100. 특별법인사업세(지방세) ·······················································································185

    ⅩⅦ. 일본의 소비세 ···············································································187
  101. 개요 ····················································································································189
  102. 납세의무자 ··········································································································189
  103. 과세기간 ··············································································································190
  104. 세율 및 납부세액 ································································································190
  105. 신고기한 ··············································································································190
  106. 기타사항 ··············································································································191

    ⅩⅧ.. 일본의 국외재산조서제출 제도 ······················································193
  107. 개 요 ··················································································································195
  108. 제출기한 ··············································································································195
  109. 제출의무자 ··········································································································195
  110. 조서 제출 대상 재산 ···························································································196
  111. 허위기재 및 미제출 벌칙 및 특례 ······································································197
  112. 과소신고가산세 및 무신고가산세 특례 ································································198

    ⅩⅨ. 일본의 국외전출 과세제도 ·····························································201
  113. 국외전출시 과세(양도소득과세) ············································································203
  114. 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
  115. 해외현지법인 파견임직원의 한국 거주자 여부 ····················································217
  116. 국내에서 생계를 같이하는 가족과 직업 및 자산상태에 비추어 계속하여
    183일 이상 국내에 거주할 것으로 인정되는 때의 의미 ·····································218
    Ⅱ. 세법상 이중거주자 ·········································································219
  117. 이중거주자관련 최근 대법원 판계 ·······································································221
    Ⅲ. 소득세 관련 ···················································································223
  118. 한국의 상가, 아파트등 부동산 임대업 등록 방법 ···············································225
  119. 한국에서 상가임대와 주택임대의 차이점 ·····························································226
  120. 주택임대 소득세 절세하는 방법 ··········································································227
  121. 일본거주자에게 한국예금계좌 이자 발생할 경우 납세의무 ··································228
  122. 일본거주자와 한국 국내주식 투자하여 얻은 이익에 대한 납세의무 ····················229

    Ⅳ. 양도소득세 관련 ············································································231
  123. 한국 세법상 거주자와 비거주자의 납세의무 차이점 ··········································233
  124. 한국과 일본 양쪽에서 거주자에 해당될 경우 납세의무 ····································234
  125. 한국 양도소득세 과세대상 자산 ········································································235
  126. 한국 양도소득세 세율 및 높은 세율 중과대상 ··················································237
  127. 비거주자의 한국 양도소득세 계산방법 ······························································247
  128. 비거주자의 국내 부동산 양도 시 한국 양도소득세 신고 및 납부 ·····················248
  129. 비거주자에 대한 한국 양도소득세 장기보유특별공제 적용 ································250
  130. 한국에 돌아가서 거주하는 경우 한국 양도소득세 1세대 1주택비과세 요건 ·····252
  131. 고가주택에 대한 한국 양도소득세 계산 ····························································253
  132. 상속・결혼으로 인한 2주택 보유 시 한국 양도소득세 과세 ······························254
  133. 재개발(재건축) 주택에 대한 한국 양도소득세 납세의무 ····································255
  134. 재개발 조합에서 청산금을 받은 경우 한국 양도소득세 납세의무 ·····················256
  135. 비거주자의 상가, 대지 양도 시 한국 양도소득세 장기보유특별공제 및 세율 ··· 257
  136. 비거주자의 농지, 목장용지, 임야 등 양도 시 한국 양도소득세 장기보유특별공제 및 세율 ·· 258
  137. 공익사업용으로 수용 및 협의매수된 부동산에 대한 한국 양도소득세 과세 ······259
  138. 일본의 양도소득에 대한 납세의무 ·····································································260
  139. 영주권자의 국내 부동산 양도 시 일본에서의 납세의무 ····································262
  140. 현금 증여와 부동산 증여의 한국 세금부담 차이 ··············································263
  141. 부부 등 공동명의로 부동산 취득 시 양도소득세 경감 ······································264

    Ⅴ. 증여세 관련 ···················································································265
  142. 한국의 증여세 납세의무 ··················································································267
  143. 증여재산의 범위 및 증여유형 ···········································································269
  144. 친인척에게 양도의 형태로 소유권 이전 시 증여세 과세여부 ····························271
  145. 한국의 증여추정 배제 금액 ···············································································272
  146. 한국의 증여세 비과세 ·······················································································273
  147. 증여재산을 반환하는 경우 한국의 증여세 과세 여부 ········································274
  148. 한국의 증여세 계산방법 ····················································································275
  149. 한국의 증여재산공제 ·························································································276
  150. 한국의 증여세 신고납부 ····················································································277

    Ⅵ. 상속세 관련 ···················································································279
  151. 한국의 경우 상속재산의 분배 ···········································································281
  152. 상속재산의 재분할 시 국내 과세 ······································································282
  153. 비거주자의 상속재산 등기 ················································································283
  154. 비거주자가 해외에서 상속재산을 등기하는 방법 ···············································284
  155. 사망 후 상당기간 경과 후 상속등기 ·································································285
  156. 상속재산이 부채보다 적은 경우 한정승인 및 상속포기 방법 ····························286
  157. 한국의 상속세 납세의무 ····················································································287
  158. 한국의 상속세 신고납부 ····················································································288
  159. 한국의 세대를 건너뛴 상속에 대한 과세 ··························································289
  160. 비거주자인 피상속인의 국내 재산에 대한 상속세 과세 ····································290
  161. 영주권자(시민권자)가 국내 부모로부터 상속받을 경우 상속세 과세 ··················291
  162. 한국의 상속공제의 종류와 내용 ········································································292
  163. 한국의 경우 증여와 상속의 세부담 비교 ··························································293
  164. 상속세에 대한 외납부세액 공제 ········································································294
  165. 상속받은 부동산 양도에 따른 과세문제 및 양도대금 회수 ·······························295
  166. 한국에서 상속인이 스스로 상속재산을 확인하는 방법 ······································296
  167. 실질적으로 국내 상속세를 부담하여야 하는 상속가액 기준 ······························299

    Ⅶ. 해외금융계좌 ··················································································301
  168. 재외국민의 신고의무 ·························································································303
  169. 신고대상 해외금융계좌의 범위 ··········································································304
  170. 해외금융계좌 실질적 소유자 관련 최근 대법원 판례 ········································305

    Ⅷ. 한・일 간 금융정보자동교환 제도 관련 ··········································307
  171. 대한민국 국민이 아닌 경우 한국 국세청에 금융정보 통보 여부 ·······················309
  172. 계좌 해지시 금융정보 교환 여부 ······································································309
  173. 본인확인서와 증빙자료 작성 방법 ·····································································310
  174. 교환한 금융정보의 활용 방법 ···········································································311

    Ⅸ. 일본의 국외재산조서 제출제도 관련 ··············································313
  175. 국외재산조서 제도 개요 ····················································································315
  176. 상속받을 국외재산이 있는 경우 국외재산조서 제출의무 판단 ··························316
  177. 한국 국적자 경우 일본에 국외재산조서 제출 대상 여부 ···································316
  178. 주재원으로 근무 시 국외재산조서 제출 대상 여부 ···········································317
  179. 한국에서 상속받은 재산이 있는 재일교포의 경우 국외재재산조서의

    제출 대상여부 ···································································································317
  180. 국외재산조서 제출 대상 자산 ···········································································318
  181. 가상통화 등 암호자산의 국외재산조서 기재 대상 여부 ····································318
  182. 재산별 시가계산 방법 ·······················································································319
  183. 국외재산조서의 제출 관련 과소신고 가산세 등의 특례조치 ······························320
  184. 소득세 등 신고 누락 시 과소신고 가산세 등의 가중조치 요건 ························321
  185. 과소신고 가산세 등의 가중조치에 있어 ‘국외재산 관련 소득세 누락’ ··············322
  186. 국외재산조서에 기재해야 할 증명서류 제출이 없는 경우 불이익 ·····················323
  187. 기 제출한 국외재산조서의 수정 가능 여부 ·······················································323

    Ⅹ. 일반세무 안내 ················································································325
  188. 한국에서의 사업자등록 신청방법 ······································································327
  189. 한국에서 신고한 본인의 세무신고 등 조회 및 경정청구 방법 ··························330
  190. 억울한 세금의 권리구제 절차 ···········································································332
  191. 국내 법령정보 검색 방법 ··················································································335
  192. 한국의 세무서 및 담당구역 안내 ······································································337








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