Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect on January 1, 1972; provided, however, that the provisions of Article 18, paragraph (4) come into effect on July 1, 1971, and the provisions of Article 3, paragraph (1) of the Supplementary Provisions and Article 9 of the Supplementary Provisions come into effect on the date of promulgation.
この法律は、昭和四十七年一月一日から施行する。ただし、第十八条第四項の規定は昭和四十六年七月一日から、附則第三条第一項及び附則第九条の規定は公布の日から施行する。
Supplementary Provisions, Article 2Special Provisions on the Application of the Provisions of Article 19 for Fiscal Years 2024 through 2028
第二条（令和六年度から令和十年度までにおける第十九条の規定の適用に関する特例）
With regard to the application of the provisions of Article 19 for fiscal year 2024, in paragraph (1) of that Article, the phrase "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')" is deemed to be replaced with "the proceeds from the issuance of the children and child-rearing support special bond prescribed in Article 71-26, paragraph (2) of that Act (hereinafter in this Article referred to as the 'children and child-rearing support special bond')"; in paragraph (2) of that Article, the phrase "the children and child-rearing support levy" is deemed to be replaced with "the proceeds from the issuance of the children and child-rearing support special bond"; and in paragraph (3) of that Article, the phrase "four-ninths" is deemed to be replaced with "82,786,309/135,000,000", the phrase "one-third" with "22,213,691/135,000,000", and the phrase "the children and child-rearing support levy" with "the proceeds from the issuance of the children and child-rearing support special bond".
令和六年度における第十九条の規定の適用については、同条第一項中「第七十一条の三第一項に規定する子ども・子育て支援納付金（以下この条において「子ども・子育て支援納付金」という。）」とあるのは「第七十一条の二十六第二項に規定する子ども・子育て支援特例公債（以下この条において「子ども・子育て支援特例公債」という。）の発行収入金」と、同条第二項中「子ども・子育て支援納付金」とあるのは「子ども・子育て支援特例公債の発行収入金」と、同条第三項中「九分の四」とあるのは「一億三千五百万分の八千二百七十八万六千三百九」と、「三分の一」とあるのは「一億三千五百万分の二千二百二十一万三千六百九十一」と、「子ども・子育て支援納付金」とあるのは「子ども・子育て支援特例公債の発行収入金」とする。
With regard to the application of the provisions of Article 19 for fiscal year 2025, in paragraph (1) of that Article, the phrase "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')" is deemed to be replaced with "the proceeds from the issuance of the children and child-rearing support special bond prescribed in Article 71-26, paragraph (2) of that Act (hereinafter in this Article referred to as the 'children and child-rearing support special bond')"; in paragraph (2) of that Article, the phrase "the children and child-rearing support levy" is deemed to be replaced with "the proceeds from the issuance of the children and child-rearing support special bond"; and in paragraph (3) of that Article, the phrase "of those expenses is borne by the National Treasury, and an amount equivalent to one-third of those expenses is to be funded from the children and child-rearing support levy" is deemed to be replaced with "or more and seven-ninths or less, at a ratio specified by Cabinet Order, of those expenses is borne by the National Treasury, and the remainder is to be funded from the proceeds from the issuance of the children and child-rearing support special bond".
令和七年度における第十九条の規定の適用については、同条第一項中「第七十一条の三第一項に規定する子ども・子育て支援納付金（以下この条において「子ども・子育て支援納付金」という。）」とあるのは「第七十一条の二十六第二項に規定する子ども・子育て支援特例公債（以下この条において「子ども・子育て支援特例公債」という。）の発行収入金」と、同条第二項中「子ども・子育て支援納付金」とあるのは「子ども・子育て支援特例公債の発行収入金」と、同条第三項中「に相当する額は国庫が負担し、当該費用の三分の一に相当する額は子ども・子育て支援納付金」とあるのは「以上九分の七以内で政令で定める割合に相当する額は国庫が負担し、その残余の額は子ども・子育て支援特例公債の発行収入金」とする。
With regard to the application of the provisions of Article 19 for fiscal years 2026 through 2028, in paragraph (1) of that Article, the phrase "referred to as the 'children and child-rearing support levy')" is deemed to be replaced with "referred to as the 'children and child-rearing support levy') and the proceeds from the issuance of the children and child-rearing support special bond prescribed in Article 71-26, paragraph (2) of that Act (hereinafter in this Article referred to as the 'children and child-rearing support special bond')"; in paragraph (2) of that Article, the phrase "the children and child-rearing support levy" is deemed to be replaced with "the children and child-rearing support levy and the proceeds from the issuance of the children and child-rearing support special bond"; and in paragraph (3) of that Article, the phrase "of those expenses is borne by the National Treasury, and an amount equivalent to one-third of those expenses is to be funded from the children and child-rearing support levy" is deemed to be replaced with "or more and three-fourths or less, at a ratio specified by Cabinet Order, of those expenses is borne by the National Treasury, and the remainder is to be funded from the children and child-rearing support levy and the proceeds from the issuance of the children and child-rearing support special bond".
令和八年度から令和十年度までにおける第十九条の規定の適用については、同条第一項中「いう。）」とあるのは「いう。）及び同法第七十一条の二十六第二項に規定する子ども・子育て支援特例公債（以下この条において「子ども・子育て支援特例公債」という。）の発行収入金」と、同条第二項中「子ども・子育て支援納付金」とあるのは「子ども・子育て支援納付金及び子ども・子育て支援特例公債の発行収入金」と、同条第三項中「に相当する額は国庫が負担し、当該費用の三分の一に相当する額は子ども・子育て支援納付金」とあるのは「以上四分の三以内で政令で定める割合に相当する額は国庫が負担し、その残余の額は子ども・子育て支援納付金及び子ども・子育て支援特例公債の発行収入金」とする。