A person who is receiving payment of the allowance must, as provided by Cabinet Office Order, notify the prefectural governor, etc. of the matters specified by Cabinet Office Order and submit the documents and other articles specified by Cabinet Office Order.
When a person who is receiving payment of the allowance dies, the person obligated to give notification of the death under the provisions of the Family Register Act (Act No. 224 of 1947) must notify the prefectural governor, etc. to that effect, as provided by Cabinet Office Order.
手当の支給を受けている者が死亡したときは、戸籍法（昭和二十二年法律第二百二十四号）の規定による死亡の届出義務者は、内閣府令の定めるところにより、その旨を都道府県知事等に届け出なければならない。
allowancemachine translation
「手当」
Short for the Child Rearing Allowance (児童扶養手当), which the prefectural governor, etc. (都道府県知事等) pays to the mother who has custody (監護) of, or the father who has custody of and shares a livelihood with, a child whose parents have divorced or whose other parent has died, has a disability of the degree a Cabinet Order (政令) sets, is missing or is in a similar situation, or to another person raising the child (養育者).
Short name set inArticle 4, paragraph (1)
prefectural governor, etc.machine translation
「都道府県知事等」
A prefectural governor, a city mayor (including the mayor of a special ward (特別区)), or the mayor of a town or village that runs a welfare office (福祉事務所) under the Social Welfare Act — the authorities that pay the Child Rearing Allowance (児童扶養手当).
Short name set inArticle 4, paragraph (1)