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Enforcement Decree of the Income Tax Act

소득세법 시행령

Article 36 (Scope of Social Welfare Services)

제36조 사회복지사업의 범위

Ministry
재정경제부
In force
2026-07-01
Articles
357

Original (Korean)

제36조(사회복지사업의 범위) 법 제19조제1항제16호에서 "대통령령으로 정하는 사회복지사업"이란 「사회복지사업법」 제2조제1호에 따른 사회복지사업 및 「노인장기요양보험법」 제2조제3호에 따른 장기요양사업을 말한다. <개정 2013.2.15>

Translation

① The "social welfare services prescribed by Presidential Decree" in Article 19 (1) 16 of the Act shall mean social welfare services as defined in Article 2 (1) of the Social Welfare Services Act and long-term care services as defined in Article 2 (3) of the Long-Term Care Insurance for the Elderly Act. <Amended by Presidential Decree No. 24342, Feb. 15, 2013>

Translation

Machine translation. The Korean text is authoritative.

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

Enforcement Decree of the Income Tax Act 제36조 — Article 36 (Scope of Social Welfare Services) · Law4Kor