The amount of the survivors' basic pension paid to a child is, when there are two or more children who have acquired the right to receive the survivors' basic pension with respect to the death of that insured person or person who was an insured person, notwithstanding the provisions of Article 38, the amount obtained by dividing, by the number of those children, the amount obtained by adding, to the amount specified in that Article, the amount obtained by multiplying 74,900 yen by the revision rate (meaning the revision rate as revised on the assumption that the provisions of Article 27-3 and Article 27-5 do not apply; the same applies hereinafter in this paragraph) for each of those children excluding one of them (for one of them, the amount obtained by multiplying 224,700 yen by the revision rate; if a fraction of less than 50 yen arises in those amounts, it is to be rounded down, and if a fraction of 50 yen or more but less than 100 yen arises, it is to be rounded up to 100 yen).
子に支給する遺族基礎年金の額は、当該被保険者又は被保険者であつた者の死亡について遺族基礎年金の受給権を取得した子が二人以上あるときは、第三十八条の規定にかかわらず、同条に定める額にその子のうち一人を除いた子につきそれぞれ七万四千九百円に改定率（第二十七条の三及び第二十七条の五の規定の適用がないものとして改定した改定率とする。以下この項において同じ。）を乗じて得た額（そのうち一人については、二十二万四千七百円に改定率を乗じて得た額とし、それらの額に五十円未満の端数が生じたときは、これを切り捨て、五十円以上百円未満の端数が生じたときは、これを百円に切り上げるものとする。）を加算した額を、その子の数で除して得た額とする。
In the case referred to in the preceding paragraph, when there is an increase or decrease in the number of children who hold the right to receive the survivors' basic pension, the amount of the survivors' basic pension is revised from the month following the month in which the day of that increase or decrease falls.
前項の場合において、遺族基礎年金の受給権を有する子の数に増減を生じたときは、増減を生じた日の属する月の翌月から、遺族基礎年金の額を改定する。