구 소득세법 제70조 제8항(1988.12.26.삭제)에 따라 양도소득세액을 종합소득세율에 의하여 산정하는 경우 각 자산의 보유기간이 다른 때의 계산방법.
Where capital gains tax is calculated according to the global income tax rate pursuant to Article 70(8) of the former Income Tax Act (deleted on Dec. 26, 1988), the method of calculation when each retention period of assets is different.