Article 19Grants from the National Government to Municipalities

①The government is to grant to municipalities, as provided by Cabinet Order, in order to have it allocated to the portion of the costs required for payment of child allowance paid by the mayor of the municipality pursuant to the provisions of Article 8, paragraph (1) that relates to child allowance for children under three for employees, an amount equivalent to the full amount of that portion of the costs. In this case, of the grants made by the government, the amount equivalent to two-fifths is to be sourced from the contributions prescribed in Article 69, paragraph (1) of the Act on Support for Children and Child-rearing, and the amount equivalent to three-fifths from the children and child-rearing support levy prescribed in Article 71-3, paragraph (1) of that Act (hereinafter in this Article referred to as the "children and child-rearing support levy").

③The government is to grant to a municipality, as provided by Cabinet Order, in order to have it allocated to 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., an amount equivalent to seven-ninths of that portion of the costs. In this case, of the grants made by the government, an amount equivalent to four-ninths of those costs is borne by the National Treasury, and an amount equivalent to one-third of those costs is to be sourced from the children and child-rearing support levy.