조세특례제한법
Article 100-27 (Child Tax Credit)
제100조의27 자녀장려세제
- Ministry
- 재정경제부
- In force
- 2026-01-01
- Articles
- 362
Original (Korean)
제100조의27(자녀장려세제) 저소득자의 자녀양육비를 지원하기 위하여 제100조의28부터 제100조의31까지의 규정에 따른 자녀장려세제를 적용하여 자녀장려금을 결정ㆍ환급한다.
Translation
In order to support the child-rearing expenses of low-income individuals, child tax credits shall be determined and refunded by applying the child tax credit system under Articles 100-28 through 100-31.
Translation
Machine translation. The Korean text is authoritative.
Statute text is reproduced from 법제처 국가법령정보센터. This is information, not legal advice.