(1) Global income deduction shall not apply to a person with only interest income, dividend income, pension income, or other income subject to separate taxation. <Amended by Act No. 11611, Jan. 1, 2013>
(2) Where a person who is obliged to file a final return on the tax base in accordance with Article 70 (1), 70-2 (2), or 74 fails to submit the documents specified in Article 70 (4) 1, only the portion for the resident himself/herself of the basic deduction and the standard tax credit under Article 59-4 (9) shall be deductible: Provided, That the foregoing shall not apply where such documents are submitted later, regardless of whether a final tax base return has been filed. <Amended by Act No. 11611, Jan. 1, 2013; Act No. 12169, Jan. 1, 2014>
(3) Where an occasional imposition is determined under Article 82, only the portion for the resident himself/herself of the basic deduction shall apply.[This Article Wholly Amended by Act No. 9897, Dec. 31, 2009]