①A prefecture is to bear, with respect to a municipality, an amount equivalent to one-fifteenth of the portion of the costs required for payment of child allowance paid by the mayor of the municipality under Article 8, paragraph (1) that relates to child allowance for children under three for persons who are not employees, etc., and is to grant that amount to the municipality to be allocated to those costs.

②A prefecture is to bear, with respect to a municipality, an amount equivalent to one-ninth of the portion of the costs required for payment of child allowance paid by the mayor of the municipality under Article 8, paragraph (1) that relates to child allowance for children aged three or over for employees and persons who are not employees, etc., and is to grant that amount to the municipality to be allocated to those costs.