With regard to the asset-building benefits prescribed in Article 6-2, paragraph (2) of the Workers' Property Accumulation Promotion Act, or the type 1 asset-building fund benefits prescribed in Article 6-4, paragraph (2) of that Act or the type 2 asset-building fund benefits prescribed in paragraph (3) of that Article (referred to in this Article as "asset-building benefits, etc."), that a worker prescribed in Article 2, item (i) of that Act receives as a lump sum under a workers' asset-building benefit contract prescribed in Article 6-2, paragraph (1) of that Act, or a type 1 workers' asset-building fund contract prescribed in Article 6-3, paragraph (2) of that Act or a type 2 workers' asset-building fund contract prescribed in paragraph (3) of that Article, the amount of asset-building benefits, etc. received for a reason other than a reason for interim payment prescribed in Article 6-2, paragraph (1), item (vi) of that Act, or Article 6-3, paragraph (2), item (vi) or paragraph (3), item (v) of that Act 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 Article 6-2, paragraph (1) of the Workers' Property Accumulation Promotion Act, or the trust company, etc. prescribed in Article 6-3, paragraph (2) of that Act or the bank, etc. prescribed in paragraph (3) of that Article, 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.