(1) The tax base of capital gains of any resident (hereinafter referred to as "tax base of capital gains") shall be calculated separately from the tax base of global income, retirement income, and financial investment income. <Amended on Dec. 29, 2020>
(2) The tax base of capital gains shall be the amount obtained by making the basic deduction of capital gains pursuant to Article 103 from the amount of capital gains calculated pursuant to Articles 94 through 99, 99-2, 100 through 102 and 118.[This Article Wholly Amended by Act No. 9897, Dec. 31, 2009][Enforcement Date: Jan. 1, 2025] Article 92 (1)