If payment has been made as payment of child allowance even though child allowance should not have been paid, the child allowance so paid may be deemed to be an advance payment of child allowance to be paid thereafter. The same applies to the portion that should have been reduced of the child allowance, in the case where, although grounds for reducing and revising the amount of child allowance have arisen, child allowance of an amount not reduced has been paid as the portion for the month following the month that includes the day on which those grounds arose and thereafter.
児童手当を支給すべきでないにもかかわらず、児童手当の支給としての支払が行なわれたときは、その支払われた児童手当は、その後に支払うべき児童手当の内払とみなすことができる。児童手当の額を減額して改定すべき事由が生じたにもかかわらず、その事由が生じた日の属する月の翌月以降の分として減額しない額の児童手当が支払われた場合における当該児童手当の当該減額すべきであつた部分についても、同様とする。