Search

Search provisions, jump to a law or an article

1 article

Article 29-3Special Provisions on Taxation of Asset-Building Benefits, etc. Received by Workers

第二十九条の三(勤労者が受ける財産形成給付金等に係る課税の特例)

With regard to the asset-building benefits prescribed in , or the type 1 asset-building fund benefits prescribed in or the type 2 asset-building fund benefits prescribed in (referred to in this Article as "asset-building benefits, etc."), that a worker prescribed in receives as a lump sum under a workers' asset-building benefit contract prescribed in , or a type 1 workers' asset-building fund contract prescribed in or a type 2 workers' asset-building fund contract prescribed in , the amount of asset-building benefits, etc. received for a reason other than a reason for interim payment prescribed in , or or that is specified by Cabinet Order as unavoidable is deemed to be the amount of salary, etc. prescribed in Article 28, paragraph (1) of the Income Tax Act paid respectively by the trust company, etc. prescribed in , or the trust company, etc. prescribed in or the bank, etc. prescribed in , and the amount of other asset-building benefits, etc. is deemed to be revenue pertaining to occasional income paid respectively by those persons, and the provisions of the Income Tax Act apply.

に規定する勤労者が、に規定する勤労者財産形成給付金契約又はに規定する第一種勤労者財産形成基金契約若しくはに規定する第二種勤労者財産形成基金契約に基づき一時金として支払を受けるに規定する財産形成給付金又はに規定する第一種財産形成基金給付金若しくはに規定する第二種財産形成基金給付金(以下この条において「財産形成給付金等」という。)のうち、又は若しくはに規定する中途支払理由でやむを得ないものとして政令で定めるもの以外の理由により支払を受ける財産形成給付金等の額は、に規定する信託会社等又はに規定する信託会社等若しくはに規定する銀行等がそれぞれ支払をする所得税法第二十八条第一項に規定する給与等の金額とみなし、その他の財産形成給付金等の額は、これらの者がそれぞれ支払をする一時所得に係る収入金額とみなして、同法の規定を適用する。

Read this in its chapter

© 2026 japanlaw.orgA copy for reading and reference — not an official source, and not legal advice. Only the Japanese text published by the government has legal effect.SourcesTermsPrivacy