# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第二十九条の三 (Article 29-3) - Law: 租税特別措置法 (Act on Special Measures Concerning Taxation), 昭和三十二年法律第二十六号 - English title "Act on Special Measures Concerning Taxation": Ministry of Justice translation - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第二十九条の三 (Article 29-3)（勤労者が受ける財産形成給付金等に係る課税の特例） — address `art-29-3` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/art-29-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-29-3 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 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） — Special Provisions on Taxation of Asset-Building Benefits, etc. Received by Workers caption: machine translation, not official art-29-3 · https://japanlaw.org/en/special-taxation-measures-act/art-29-3 · https://japanlaw.org/l/332AC0000000026/art-29-3 **第一項** 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。 art-29-3/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-29-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-29-3/par-1 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. machine translation, not official --- ## Cites - art-29-3/par-1: 勤労者財産形成促進法第二条第一号 → e-Gov law 346AC0000000092, 第二条第一項第一号 (Article 2, paragraph (1), item (i)), art-2/par-1/item-1 — not held in this collection - art-29-3/par-1: 同法第六条の二第一項 → e-Gov law 346AC0000000092, 第六条の二第一項 (Article 6-2, paragraph (1)), art-6-2/par-1 — not held in this collection - art-29-3/par-1: 同法第六条の三第二項 → e-Gov law 346AC0000000092, 第六条の三第二項 (Article 6-3, paragraph (2)), art-6-3/par-2 — not held in this collection - art-29-3/par-1: 同条第三項 → e-Gov law 346AC0000000092, 第六条の三第三項 (Article 6-3, paragraph (3)), art-6-3/par-3 — not held in this collection - art-29-3/par-1: 同法第六条の二第二項 → e-Gov law 346AC0000000092, 第六条の二第二項 (Article 6-2, paragraph (2)), art-6-2/par-2 — not held in this collection - art-29-3/par-1: 同法第六条の四第二項 → e-Gov law 346AC0000000092, 第六条の四第二項 (Article 6-4, paragraph (2)), art-6-4/par-2 — not held in this collection - art-29-3/par-1: 同条第三項 → e-Gov law 346AC0000000092, 第六条の四第三項 (Article 6-4, paragraph (3)), art-6-4/par-3 — not held in this collection - art-29-3/par-1: 同法第六条の二第一項第六号 → e-Gov law 346AC0000000092, 第六条の二第一項第六号 (Article 6-2, paragraph (1), item (vi)), art-6-2/par-1/item-6 — not held in this collection - art-29-3/par-1: 同法第六条の三第二項第六号 → e-Gov law 346AC0000000092, 第六条の三第二項第六号 (Article 6-3, paragraph (2), item (vi)), art-6-3/par-2/item-6 — not held in this collection - art-29-3/par-1: 同条第三項第五号 → e-Gov law 346AC0000000092, 第六条の三第三項第五号 (Article 6-3, paragraph (3), item (v)), art-6-3/par-3/item-5 — not held in this collection - art-29-3/par-1: この条 → 租税特別措置法 第二十九条の三 (Article 29-3), art-29-3 — https://japanlaw.org/en/special-taxation-measures-act/art-29-3 · https://japanlaw.org/l/332AC0000000026/art-29-3 - art-29-3/par-1: 所得税法第二十八条第一項 → 所得税法 第二十八条第一項 (Article 28, paragraph (1)), art-28/par-1 — https://japanlaw.org/en/income-tax-act/art-28/par-1 · https://japanlaw.org/l/340AC0000000033/art-28/par-1 ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 第二十九条の三第一項（勤労者が受ける財産形成給付金等に係る課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-29-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-29-3/par-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 租税特別措置法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/332AC0000000026/20261001_508AC0000000012), retrieved 2026-10-07 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Act on Special Measures Concerning Taxation — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3132/tb), retrieved 2026-10-07 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-032, translated 2026-10-08 - This site's parser, version 165 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07