(1) The provisions concerning the calculation of the tax base and tax amount of income tax of a resident in this Act shall apply mutatis mutandis to the calculation of the tax base and the amount of the tax on income of a nonresident under Article 121 (2) or (5): Provided, That the deduction for any person other than the nonresident himself/herself, among the personal deductions under Article 51-2 (3), the special deduction under Article 52, the tax credit for children under Article 59-2, and the special tax credit under Article 59-4 shall not apply to a nonresident. <Amended by Act No. 11146, Jan. 1, 2012; Act No. 11611, Jan. 1, 2013; Act No. 12169, Jan. 1, 2014; Act No. 16104, Dec. 31, 2018>
(2) Matters necessary for methods for calculating a tax base and an tax amount in cases of global taxation, such as calculation of necessary expenses and of interest income or dividend income when applying paragraph (1) shall be prescribed by Presidential Decree. <Newly Inserted by Act No. 16104, Dec. 31, 2018>[This Article Wholly Amended by Act No. 9897, Dec. 31, 2009]