소득세법 시행령
Article 35 (Scope of Educational Institutions)
제35조 교육기관의 범위
- Ministry
- 재정경제부
- In force
- 2026-07-01
- Articles
- 357
Original (Korean)
제35조(교육기관의 범위) 법 제19조제1항제15호에서 "대통령령으로 정하는 교육기관"이란 「유아교육법」에 따른 유치원, 「초ㆍ중등교육법」 및 「고등교육법」에 따른 학교와 이와 유사한 것으로서 재정경제부령으로 정하는 것을 말한다. <개정 2025.12.30>
Translation
① The "educational institutions as prescribed by Presidential Decree" referred to in Article 19(1)15 of the Act shall mean kindergartens under the 「Early Childhood Education Act」, schools under the 「Elementary and Secondary Education Act」 and the 「Higher Education Act」, and those similar thereto as prescribed by Ordinance of the Minister of Economy and Finance. <Amended on December 30, 2025>
Translation
Machine translation. The Korean text is authoritative.
Statute text is reproduced from 법제처 국가법령정보센터. This is information, not legal advice.