The former Bologna man returned from a calf problem in time to face Liverpool in the EFL Cup in midweek but looked a little off the pace during his comeback game.
Mikel Arteta subsequently confirmed that Tomiyasu had not trained before the 2-0 defeat at the Emirates, and the Japanese right-back will not be involved against the Clarets.
In Tomiyasu's absence, Ben White has shifted over to right-back as Cedric Soares remains sidelined - although Calum Chambers is fit enough for a spot on the bench - with Holding partnering Gabriel Magalhaes in the heart of defence.
Bukayo Saka, Emile Smith Rowe, Gabriel Martinelli and Alexandre Lacazette make up an unchanged front four, with Pierre-Emerick Aubameyang understandably not involved despite reassuring results from cardiac examinations.
Arsenal starting lineup: Ramsdale; White, Holding, Gabriel, Tierney; Lokonga, Odegaard; Saka, Smith Rowe, Martinelli; Lacazette