To provide a structure for toe boxes that protect toes from objects that impact from the side such as the wheel of a pushcart without impeding foot movements such as walking, and for shoes that incorporate the toe boxes.

The toe box that covers the front of the foot while being incorporated into the toe of a shoe is characterized: in having a bowl-shaped shell formed so that the front wall, left and right side walls and upper wall are connected by smooth curves; and in an extended side wall being provided on at least one side wall, which extends the rear edge of the side wall rearward. Shoes in which the toe box has been incorporated are able to protect toes adequately even when being impacted from the outside (little toe) of the toes for which protection is inadequate with conventional work shoes having incorporated usual toe boxes.