The costs required for payment of child allowance for children under three (meaning the portion of child allowance calculated on the basis of the number of covered children under three prescribed in Article 6, paragraph (2), item (v) or of children placed in a facility, etc. under three prescribed in item (ix) of that paragraph, or the amount for children under three prescribed in paragraph (3) of that Article; the same applies hereinafter in this Chapter) to an employee (meaning an insured person who is not a public employee and for whom a person set forth in the items of Article 69, paragraph (1) of the Act on Support for Children and Child-rearing is obliged to bear or pay insurance premiums; the same applies hereinafter) are to be covered, as to the entire amount, by the grant from the national government under paragraph (1) of the following Article.
The costs required for payment of child allowance for children under three to a person who is not an employee, etc. (meaning a person who is not an employee or a public employee (excluding a public employee who is a facility eligible recipient); the same applies hereinafter) are to be covered, as to the amount equivalent to thirteen-fifteenths thereof, by the grant from the national government under paragraph (2) of the following Article, and as to the amount equivalent to one-fifteenth thereof, by the grant from the prefecture under Article 19-2, paragraph (1), and the municipality bears the amount equivalent to one-fifteenth of those costs.
The costs required for payment of child allowance for children aged three or over (meaning child allowance excluding child allowance for children under three; the same applies hereinafter in this Chapter) to employees and persons who are not employees, etc. are to be covered, as to the amount equivalent to seven-ninths thereof, by the grant from the national government under paragraph (3) of the following Article, and as to the amount equivalent to one-ninth thereof, by the grant from the prefecture under Article 19-2, paragraph (2), and the municipality bears the amount equivalent to one-ninth of those costs.
The costs required for payment of child allowance set forth in the following are to be borne by the persons specified in the respective items:
次に掲げる児童手当の支給に要する費用は、それぞれ当該各号に定める者が負担する。
the costs required for payment of child allowance to a national public employee in respect of whom the head of each ministry and agency or a person delegated by that head has made the certification under Article 7 as deemed to be replaced under the provisions of paragraph (1) of the preceding Article (hereinafter in this paragraph simply referred to as "certification") (if that national public employee is a facility eligible recipient, excluding the portion relating to the amount of child allowance for a child placed in a facility, etc.): the national government;
the costs required for payment of child allowance to a local public employee in respect of whom the governor of a prefecture or a person delegated by the governor has made the certification (if that local public employee is a facility eligible recipient, excluding the portion relating to the amount of child allowance for a child placed in a facility, etc.): the prefecture concerned;
the costs required for payment of child allowance to a local public employee in respect of whom the mayor of the municipality or a person delegated by the mayor has made the certification (if that local public employee is a facility eligible recipient, excluding the portion relating to the amount of child allowance for a child placed in a facility, etc.): the municipality concerned.
The National Treasury is to bear, each fiscal year within the limits of the budget, the costs required for the execution of administrative affairs relating to child allowance (excluding the costs necessary for processing the affairs of child allowance paid by the mayor of the municipality pursuant to the provisions of Article 8, paragraph (1)).
国庫は、毎年度、予算の範囲内で、児童手当に関する事務の執行に要する費用（市町村長が第八条第一項の規定により支給する児童手当の事務の処理に必要な費用を除く。）を負担する。
With regard to the bearing of costs under the provisions of paragraphs (1) through (3), for the period from the month following the month that includes the day on which a claim for certification under Article 7 was made until July of that year or of the following year (for a person who has submitted a notification under Article 26, paragraph (1) or (2), the period from August of that year until July of the following year), it is based on the category of employee or person who is not an employee, etc. at the time of making the claim for certification (for a person who has submitted a notification under Article 26, paragraph (1) or (2), on June 1).