This Act comes into effect on January 1, 1992; provided, however, that the provisions amending Articles 4 through 6 of the Supplementary Provisions and the provisions of Article 7 of the Supplementary Provisions come into effect on June 1, 1991, and the provisions of Article 4 of the Supplementary Provisions (excluding paragraph (3)) and Article 6 of the Supplementary Provisions (excluding the part that applies mutatis mutandis the provisions of Article 3 and Article 4, paragraph (3) of the Supplementary Provisions) come into effect on November 1 of that year.

①During the period from January 1 to December 31, 1992, the phrase "a child under the age of three (for a child born on the first day of a month, a child for whom three years have not elapsed from the date of birth; the same applies hereinafter)" in Article 4, paragraph (1), item (i), (a) of the Child Allowance Act after amendment (hereinafter referred to as the "New Act") is deemed to be replaced with "a child born on or after January 2, 1991", the phrase "a child under the age of three" in (b) of that item is deemed to be replaced with "a child under the age of five (for a child born on the first day of a month, a child for whom five years have not elapsed from the date of birth; the same applies hereinafter)", the phrase "under the age of three" in Article 6, paragraph (1), item (i) of the New Act is deemed to be replaced with "born on or after January 2, 1991", the phrase "where there is a child aged three or older (for a child born on the first day of a month, a child for whom three years have elapsed from the date of birth; the same applies hereinafter)" in item (ii) of that paragraph is deemed to be replaced with "where there is a child born on or before January 1, 1991 (including the case where every child under the requirements for payment is a child born on or before January 1, 1991)", the phrase "one child aged three or older" in that item is deemed to be replaced with "one child born on or before January 1, 1991", the phrase "from the amount obtained by multiplying by the number of children under the age of three" in that item is deemed to be replaced with "from the amount obtained by multiplying by the number of children born on or after January 2, 1991", the phrase "where there are two or more children aged three or older" in that item is deemed to be replaced with "where there are two or more children born on or before January 1, 1991 (including the case where every child under the requirements for payment is a child born on or before January 1, 1991)", and the phrase "the amount obtained by multiplying by the number, among them, of children under the age of three" in that item is deemed to be replaced with "the amount obtained by multiplying by the number, among them, of children under the age of five (if every child under the requirements for payment is a child under the age of five, the amount obtained by deducting 5,000 yen from the amount obtained by multiplying 10,000 yen by the number obtained by subtracting one from the number of those children under the age of five, and if one of the children under the requirements for payment is a child aged five or older (for a child born on the first day of a month, a child for whom five years have elapsed from the date of birth), the amount obtained by deducting 5,000 yen from the amount obtained by multiplying 10,000 yen by the number, among the children under the requirements for payment, of children under the age of five)".

②During the period from January 1 to December 31, 1993, the phrase "a child under the age of three (for a child born on the first day of a month, a child for whom three years have not elapsed from the date of birth; the same applies hereinafter)" in Article 4, paragraph (1), item (i), (a) of the New Act is deemed to be replaced with "a child born on or after January 2, 1991", the phrase "a child under the age of three" in (b) of that item is deemed to be replaced with "a child under the age of four (for a child born on the first day of a month, a child for whom four years have not elapsed from the date of birth; the same applies hereinafter)", the phrase "under the age of three" in Article 6, paragraph (1), item (i) of the New Act is deemed to be replaced with "born on or after January 2, 1991", the phrase "where there is a child aged three or older (for a child born on the first day of a month, a child for whom three years have elapsed from the date of birth; the same applies hereinafter)" in item (ii) of that paragraph is deemed to be replaced with "where there is a child born on or before January 1, 1991 (including the case where every child under the requirements for payment is a child born on or before January 1, 1991)", the phrase "one child aged three or older" in that item is deemed to be replaced with "one child born on or before January 1, 1991", the phrase "from the amount obtained by multiplying by the number of children under the age of three" in that item is deemed to be replaced with "from the amount obtained by multiplying by the number of children born on or after January 2, 1991", the phrase "where there are two or more children aged three or older" in that item is deemed to be replaced with "where there are two or more children born on or before January 1, 1991 (including the case where every child under the requirements for payment is a child born on or before January 1, 1991)", and the phrase "the amount obtained by multiplying by the number, among them, of children under the age of three" in that item is deemed to be replaced with "the amount obtained by multiplying by the number, among them, of children under the age of four (if every child under the requirements for payment is a child under the age of four, the amount obtained by deducting 5,000 yen from the amount obtained by multiplying 10,000 yen by the number obtained by subtracting one from the number of those children under the age of four, and if one of the children under the requirements for payment is a child aged four or older (for a child born on the first day of a month, a child for whom four years have elapsed from the date of birth), the amount obtained by deducting 5,000 yen from the amount obtained by multiplying 10,000 yen by the number, among the children under the requirements for payment, of children under the age of four)".

With regard to the amount of child allowance for months up to and including December 1991, the provisions then in force continue to govern.

①A person who is to meet the requirements for payment of child allowance on January 1, 1992 may, even before that day, follow the procedure for a claim for certification under Article 7, paragraph (1) of the New Act (including as read pursuant to Article 17, paragraph (1) of the New Act; the same applies hereinafter in this Article) for that child allowance, on the condition that the person meets those requirements on that day.

②If a person who has followed the procedure set forth in the preceding paragraph meets the requirements for payment of child allowance on January 1, 1992, payment of child allowance to that person is to begin in that month, notwithstanding Article 8, paragraph (2) of the New Act.

③If a person who actually meets the requirements for payment of child allowance on January 1, 1992 (excluding a person who, on December 31, 1991, met the requirements prescribed in Article 4 of the Child Allowance Act prior to amendment) makes a claim for certification under Article 7, paragraph (1) of the New Act by January 31, 1992, payment of child allowance to that person is to begin in that month, notwithstanding Article 8, paragraph (2) of the New Act.

①During the period from January 1 to December 31, 1992, the phrase "Article 4" in Article 6, paragraph (1) of the Supplementary Provisions of the New Act is deemed to be replaced with "Article 4 as read pursuant to Article 2, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Child Allowance Act (Act No. 54 of 1991; hereinafter referred to as "Act No. 54")", and the phrase "Articles 5 through 17" in paragraph (2) of that Article is deemed to be replaced with "Article 5, Article 6 as read pursuant to Article 2, paragraph (1) of the Supplementary Provisions of Act No. 54, and Articles 7 through 17".

②During the period from January 1 to December 31, 1993, the phrase "Article 4" in Article 6, paragraph (1) of the Supplementary Provisions of the New Act is deemed to be replaced with "Article 4 as read pursuant to Article 2, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Child Allowance Act (Act No. 54 of 1991; hereinafter referred to as "Act No. 54")", and the phrase "Articles 5 through 17" in paragraph (2) of that Article is deemed to be replaced with "Article 5, Article 6 as read pursuant to Article 2, paragraph (2) of the Supplementary Provisions of Act No. 54, and Articles 7 through 17".

The provisions of Articles 3 and 4 of the Supplementary Provisions apply mutatis mutandis to the benefit under Article 6, paragraph (1) of the Supplementary Provisions of the New Act; in this case, the phrase "Article 7, paragraph (1) of the New Act" in Article 4, paragraph (1) of the Supplementary Provisions is deemed to be replaced with "Article 7, paragraph (1) of the New Act as applied mutatis mutandis pursuant to Article 6, paragraph (2) of the Supplementary Provisions of the New Act", the phrase "Article 17, paragraph (1) of the New Act" in that paragraph is deemed to be replaced with "Article 17, paragraph (1) of the New Act as applied mutatis mutandis pursuant to Article 6, paragraph (2) of the Supplementary Provisions of the New Act", the phrase "Article 8, paragraph (2) of the New Act" in paragraph (2) of that Article is deemed to be replaced with "Article 8, paragraph (2) of the New Act as applied mutatis mutandis pursuant to Article 6, paragraph (2) of the Supplementary Provisions of the New Act", and in paragraph (3) of that Article, the phrase "Article 7, paragraph (1) of the New Act" is deemed to be replaced with "Article 7, paragraph (1) of the New Act as applied mutatis mutandis pursuant to Article 6, paragraph (2) of the Supplementary Provisions of the New Act" and the phrase "Article 8, paragraph (2) of the New Act" is deemed to be replaced with "Article 8, paragraph (2) of the New Act as applied mutatis mutandis pursuant to Article 6, paragraph (2) of the Supplementary Provisions of the New Act".

With regard to the application of penal provisions to acts committed before this Act comes into effect, the provisions then in force continue to govern.

With regard to the child allowance system under the Child Allowance Act, in light of the purpose of the child allowance system, and taking into consideration the status of implementation of the child allowance system after the enforcement of this Act, changes in socioeconomic conditions, and so forth, review is to be conducted on all aspects of it, including the way benefits and cost burden should be arranged, and necessary measures such as revision are to be taken based on the results.