남북경제협력과 관련된 세제(이하 "남북경협세제"라고 함)로는 개성공업지구 세금규정과 금강산국제관광특구 세금규정 정도가 있다.
Tax regulations related to inter-Korean economic cooperation (hereinafter referred to as "inter-Korean economic cooperation tax system") include the Kaesong Industrial Zone tax regulations and the Geumgangsan International Tourism Zone tax regulations.