Article 104 (Earned Income Deduction)

제104조 근로소득공제

Ministry: 재정경제부
In force: 2026-07-01
Articles: 357

Original (Korean)

Translation

①

삭제 <2010.2.18>

Deleted <2010.2.18>

②

삭제 <2010.12.30>

Deleted <2010.12.30>

③

법 제47조제2항의 규정에 의한 일용근로자에 대한 근로소득공제액은 그 일용근로자가 근로를 제공한 날의 일급여액에서 공제한다. <개정 1998.12.31>

The earned income deduction for daily workers under the provisions of the Act, Article 47, Paragraph 2 shall be deducted from the daily wage of the day the daily worker provided labor. <Amended 1998.12.31>

Translation

Machine translation. The Korean text is authoritative.

Statute text is reproduced from 법제처 국가법령정보센터. This is information, not legal advice.