{
  "checkedAt": "2026-09-23",
  "effectiveLaw": "2026년 9월 23일 현재 시행 법령",
  "exemptions": {
    "general": 2000000,
    "lowIncome": 4000000,
    "farmer": 4000000
  },
  "isaNationalRateBps": 900,
  "isaLocalRateBps": 90,
  "isaCombinedRateBps": 990,
  "standardNationalRateBps": 1400,
  "standardLocalRateBps": 140,
  "standardCombinedRateBps": 1540,
  "minimumHoldingYears": 3,
  "annualContributionLimit": 20000000,
  "totalContributionLimit": 100000000,
  "lowIncomeSalaryLimit": 50000000,
  "lowIncomeComprehensiveLimit": 38000000,
  "pensionTransferDays": 60,
  "pensionTransferBonusRateBps": 1000,
  "pensionTransferBonusLimit": 3000000
}