In cases of trust other than those specified in the subparagraphs of Article 4 (2), income tax on the relevant income shall be withheld according to the following classifications: <Amended on Dec. 8, 2021>
1. Notwithstanding Article 130, a person that has been authorized or delegated to withhold tax under Article 127 (2) shall withhold income tax on a specified date (limited to within the same attribution year) within three months after the date the income referred to in Article 127 (1) 1 or 2 is attributed to the trust;
2. When a financial company, etc. that has been authorized or delegated to withhold tax under Article 127 (7) withholds tax on the income referred to in Article 127 (1) 9, it shall do so by applying Articles 148-2 and 148-3 mutatis mutandis.[This Article Wholly Amended on Dec. 29, 2020][Enforcement Date: Jan. 1, 2025] Subparagraph 2 of Article 155-2