「조세특례제한법」제121조의2제12항제3호가목 및 나목에 따른 외국인투자비율에 해당하는 재산세는 같은 항 단서에 따라 사업개시일부터 5년간 감면대상세액(공제대상금액)의 100분의 50을 감면하고, 그 다음 5년간 감면대상세액(공제대상금액)의 100분의 30을 감면한다.
For the property tax falling under the foreign investment ratio referred to in Article 121-2(12)3(a) and (b) of the Restriction of Special Taxation Act, 50/100 of the tax amount subject to reduction or exemption (amount to be deducted) for five years from the commencement date of the business pursuant to the proviso to the same paragraph shall be reduced or exempted, and 30/100 of the tax amount subject to reduction or exemption for the next five years (the amount to be deducted) shall be reduced or exempted.