If the previous year's income of an eligible recipient (excluding a person raising a child who falls under Article 4, paragraph (1), item (i), (b) or (d) and has no mother, a child who falls under item (ii), (b) or (d) of that paragraph and has no father, or any other child specified by Cabinet Order; the same applies hereinafter in this paragraph) is the amount specified by Cabinet Order or more, according to the presence and number of the spouse in the same household and dependents of that person prescribed in the Income Tax Act (Act No. 33 of 1965) (hereinafter referred to as "dependents and similar persons") and of children who are not dependents and similar persons of that eligible recipient but whom that eligible recipient supported as of December 31 of the previous year, the allowance is not paid, in whole or in part, from November of that year to October of the following year, as provided by Cabinet Order.
Where the eligible recipient is a mother and a child in her custody has received from the father payment of the expenses necessary for raising that child, or where the eligible recipient is a father and a child in his custody and sharing a livelihood with him has received from the mother payment of the expenses necessary for raising that child, the amount of income under the preceding paragraph is to be calculated, as provided by Cabinet Order, by deeming the eligible recipient to have received payment of those expenses.
Read this with the articles around it
childmachine translation
「児童」
A person up to the first 31 March on or after the day they turn 18, or a person under 20 who has a disability of the degree a Cabinet Order (政令) sets.
Defined inArticle 3, paragraph (1)· applies throughout the law
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)
eligible recipientmachine translation
「受給資格者」
A person who meets the requirements for payment of the Child Rearing Allowance (児童扶養手当) — the mother, father or person raising the child (養育者) that Article 4, paragraph (1) names — and who must be certified (認定) by the prefectural governor, etc. (都道府県知事等) as to their eligibility and the amount before it is paid.
Short name set inArticle 6, paragraph (1)
dependents and similar personsmachine translation
「扶養親族等」
The spouse in the same household (同一生計配偶者) and the dependents (扶養親族) of a person, as defined in the Income Tax Act, whose number, with that of other children the person supports, sets the income limit above which the allowance is withheld in whole or in part.
Short name set inArticle 9, paragraph (1)