Except as provided in this Act, matters necessary for the calculation of the amount of income for each business year of a domestic corporation shall be prescribed by Presidential Decree.[This Article Wholly Amended on Dec. 30, 2010]
Laws › Corporate Tax Act › Sub-Section 8 Special Cases concerning Calculation of Amounts of Income
Corporate Tax Act — Article 54 (Detailed regulations for calculation of amount of income)
법인세법 제54조
This English translation is based on the Korean text effective 2025-03-14. The Korean law has since been amended (current version effective 2026-07-01) — check the Korean original.
For AI agents and developers — get this article as JSON, with the English and current Korean effective dates and an outdated-translation flag, from the korea-law API or as an MCP tool:
https://mcp.apify.com?tools=kr-data/korea-law