조세특례제한법
Article 100-2 (Earned Income Tax Credit)
제100조의2 근로장려세제
- Ministry
- 재정경제부
- In force
- 2026-01-01
- Articles
- 362
Original (Korean)
제100조의2(근로장려세제) 저소득자의 근로를 장려하고 소득을 지원하기 위하여 제100조의3부터 제100조의13까지의 규정에 따른 근로장려세제를 적용하여 근로장려금을 결정ㆍ환급한다.
Translation
① To encourage the labor of low-income earners and support their income, earned income tax credits shall be determined and refunded by applying the earned income tax credit system pursuant to Articles 100-3 through 100-13.
Translation
Machine translation. The Korean text is authoritative.
Statute text is reproduced from 법제처 국가법령정보센터. This is information, not legal advice.