# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第二十九条の四 (Article 29-4)
- 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: 第二十九条の四 (Article 29-4)（退職勤労者が弁済を受ける未払賃金に係る課税の特例） — address `art-29-4`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/art-29-4
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-29-4
- 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.
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### 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） — Special Provisions on Taxation of Unpaid Wages for Which Retired Workers Receive Payment
caption: machine translation, not official
art-29-4 · https://japanlaw.org/en/special-taxation-measures-act/art-29-4 · https://japanlaw.org/l/332AC0000000026/art-29-4
**第一項** 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。
art-29-4/par-1 · https://japanlaw.org/en/special-taxation-measures-act/art-29-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-29-4/par-1
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.
machine translation, not official
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## Cites
- art-29-4/par-1: この条 → 租税特別措置法 第二十九条の四 (Article 29-4), art-29-4 — https://japanlaw.org/en/special-taxation-measures-act/art-29-4 · https://japanlaw.org/l/332AC0000000026/art-29-4
- art-29-4/par-1: 同条 → 賃金の支払の確保等に関する法律 第七条 (Article 7), art-7 — https://japanlaw.org/en/wage-payment-act/art-7 · https://japanlaw.org/l/351AC0000000034/art-7
- art-29-4/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
- art-29-4/par-1: 同法第三十条第一項 → 所得税法 第三十条第一項 (Article 30, paragraph (1)), art-30/par-1 — https://japanlaw.org/en/income-tax-act/art-30/par-1 · https://japanlaw.org/l/340AC0000000033/art-30/par-1
- art-29-4/par-1: 同法第十六条 → 賃金の支払の確保等に関する法律 第十六条 (Article 16), art-16 — https://japanlaw.org/en/wage-payment-act/art-16 · https://japanlaw.org/l/351AC0000000034/art-16
## Cited by
1 provision cites this one. No official source publishes this direction.
- 租税特別措置法 第二十九条の四第一項（退職勤労者が弁済を受ける未払賃金に係る課税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-29-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-29-4/par-1
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## 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