즉, 조세특례 제한법은 대부분의 규정이 정책적 조세 관련 규정이며, 법인세법이나 부가가치세법에도 많은 정책적 조세 규정이 존재한다.
In other words, most of the rules of the Restriction of Special Taxation Act are policy related to taxation, and there are many policy tax rules in the Corporate Tax Act and the Value Added Tax Act.