①The 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.

②The 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.

③The 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.

④The costs required for payment of child allowance set forth in the following are to be borne by the persons specified in the respective items:

⑤The 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)).

⑥With 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).

①The government is to grant to municipalities, as provided by Cabinet Order, in order to have it allocated to the portion of the costs required for payment of child allowance paid by the mayor of the municipality pursuant to the provisions of Article 8, paragraph (1) that relates to child allowance for children under three for employees, an amount equivalent to the full amount of that portion of the costs. In this case, of the grants made by the government, the amount equivalent to two-fifths is to be sourced from the contributions prescribed in Article 69, paragraph (1) of the Act on Support for Children and Child-rearing, and the amount equivalent to three-fifths from the children and child-rearing support levy prescribed in Article 71-3, paragraph (1) of that Act (hereinafter in this Article referred to as the "children and child-rearing support levy").

②The government is to grant to a municipality, as provided by Cabinet Order, in order to have it allocated to the portion of the costs required for payment of child allowance paid by the mayor of the municipality under Article 8, paragraph (1) that relates to child allowance for children under three for persons who are not employees, etc., an amount equivalent to thirteen-fifteenths of that portion of the costs. In this case, of the grants made by the government, an amount equivalent to four-fifteenths of those costs is borne by the National Treasury, and an amount equivalent to three-fifths of those costs is to be sourced from the children and child-rearing support levy.

③The government is to grant to a municipality, as provided by Cabinet Order, in order to have it allocated to the portion of the costs required for payment of child allowance paid by the mayor of the municipality under Article 8, paragraph (1) that relates to child allowance for children aged three or over for employees and persons who are not employees, etc., an amount equivalent to seven-ninths of that portion of the costs. In this case, of the grants made by the government, an amount equivalent to four-ninths of those costs is borne by the National Treasury, and an amount equivalent to one-third of those costs is to be sourced from the children and child-rearing support levy.

①A prefecture is to bear, with respect to a municipality, an amount equivalent to one-fifteenth of the portion of the costs required for payment of child allowance paid by the mayor of the municipality under Article 8, paragraph (1) that relates to child allowance for children under three for persons who are not employees, etc., and is to grant that amount to the municipality to be allocated to those costs.

②A prefecture is to bear, with respect to a municipality, an amount equivalent to one-ninth of the portion of the costs required for payment of child allowance paid by the mayor of the municipality under Article 8, paragraph (1) that relates to child allowance for children aged three or over for employees and persons who are not employees, etc., and is to grant that amount to the municipality to be allocated to those costs.