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 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.
勤労者財産形成促進法第二条第一号に規定する勤労者が、同法第六条の二第一項に規定する勤労者財産形成給付金契約又は同法第六条の三第二項に規定する第一種勤労者財産形成基金契約若しくは同条第三項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同法第六条の二第二項に規定する財産形成給付金又は同法第六条の四第二項に規定する第一種財産形成基金給付金若しくは同条第三項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、同法第六条の二第一項第六号又は同法第六条の三第二項第六号若しくは同条第三項第五号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、同法第六条の二第一項に規定する信託会社等又は同法第六条の三第二項に規定する信託会社等若しくは同条第三項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。
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。