Article 29-4Special Provisions on Taxation of Unpaid Wages for Which Retired Workers Receive Payment
第二十九条の四（退職勤労者が弁済を受ける未払賃金に係る課税の特例）
The amount for which a worker who has retired from a business pertaining to an employer prescribed in Article 7 of the Act on Ensuring Wage Payment (Act No. 34 of 1976) (including as applied with the replacement of terms pursuant to the provisions of Article 16 of that Act; the same applies hereinafter in this Article) has received payment, pursuant to the provisions of Article 7 of that Act, of the debt pertaining to the unpaid wages referred to in that Article that pertains to salary, etc. prescribed in Article 28, paragraph (1) of the Income Tax Act is deemed to be the amount of severance pay or other such compensation prescribed in Article 30, paragraph (1) of the Income Tax Act to be received from that employer on the day of that retirement, and the provisions of the Income Tax Act apply.
賃金の支払の確保等に関する法律（昭和五十一年法律第三十四号）第七条（同法第十六条の規定により読み替えて適用される場合を含む。以下この条において同じ。）に規定する事業主に係る事業を退職した労働者が同法第七条の規定により同条の未払賃金に係る債務で所得税法第二十八条第一項に規定する給与等に係るものにつき弁済を受けた金額は、当該事業主から当該退職の日において支払を受けるべき同法第三十条第一項に規定する退職手当等の金額とみなして、同法の規定を適用する。