자녀장려금 산정표(조세특례제한법 시행령 제100조의29제1항 관련)

총급여액등		가구원 구성에 따른 자녀장려금
이상	미만	홑벌이가구	맞벌이가구
최소금액	6,000,000	500,000	해당없음
6,000,000	21,000,000	500,000	500,000
21,000,000	21,500,000	500,000	500,000
21,500,000	22,000,000	495,000	500,000
22,000,000	22,500,000	490,000	500,000
22,500,000	23,000,000	485,000	500,000
23,000,000	23,500,000	479,000	500,000
23,500,000	24,000,000	474,000	500,000
24,000,000	24,500,000	469,000	500,000
24,500,000	25,000,000	464,000	500,000
25,000,000	25,500,000	458,000	500,000
25,500,000	26,000,000	453,000	494,000
26,000,000	26,500,000	448,000	487,000
26,500,000	27,000,000	443,000	480,000
27,000,000	27,500,000	437,000	474,000
27,500,000	28,000,000	432,000	467,000
28,000,000	28,500,000	427,000	460,000
28,500,000	29,000,000	422,000	454,000
29,000,000	29,500,000	416,000	447,000
29,500,000	30,000,000	411,000	440,000
30,000,000	30,500,000	406,000	434,000
30,500,000	31,000,000	400,000	427,000
31,000,000	31,500,000	395,000	420,000
31,500,000	32,000,000	390,000	414,000
32,000,000	32,500,000	385,000	407,000
32,500,000	33,000,000	379,000	400,000
33,000,000	33,500,000	374,000	394,000
33,500,000	34,000,000	369,000	387,000
34,000,000	34,500,000	364,000	380,000
34,500,000	35,000,000	358,000	374,000
35,000,000	35,500,000	353,000	367,000
35,500,000	36,000,000	348,000	360,000
36,000,000	36,500,000	343,000	354,000
36,500,000	37,000,000	337,000	347,000
37,000,000	37,500,000	332,000	340,000
37,500,000	38,000,000	327,000	334,000
38,000,000	38,500,000	322,000	327,000
38,500,000	39,000,000	316,000	320,000
39,000,000	39,500,000	311,000	314,000
39,500,000	39,999,990	306,000	307,000
* 법 제100조의3제1항제4호에 따른 재산의 합계액이 1억원 이상 1억4천만원 미만인 경우의 자녀장려금은 위 표에 따른 금액의 50/100에 해당하는 금액으로 하며, 총급여액등 중 가구원 구성에 따른 최소금액은 별표 11의 가구원 구성에 따른 최소금액과 같다.