This Act comes into effect as of April 1, 2012; provided, however, that the provisions set forth in the following items come into effect as of the dates specified respectively in those items.

①The government is to, promptly, conduct an examination of fiscal or tax measures, etc. relating to support for child-rearing, including how they ought to be, taking into account the effects of the payment of child allowance prescribed in the Child Allowance Act as amended by this Act and of the abolition of the deduction for dependents relating to income tax, prefectural inhabitant tax, and municipal inhabitant tax, and take necessary measures based on the results.

②With regard to how the benefit under Article 2, paragraph (1) of the Supplementary Provisions of the Child Allowance Act as amended by this Act ought to be, necessary measures are to be taken based on the results referred to in the preceding paragraph.

①If persons who, on the day preceding the day on which this Act comes into effect (hereinafter referred to as the "Effective Date"), have received certification under Article 6 of the Act on Special Measures Concerning the Payment of Children's Allowance, etc. in Fiscal 2011 (Act No. 107 of 2011) (including the case where it is applied by replacing terms pursuant to Article 16, paragraph (1) of that Act; the same applies hereinafter in this Article) (excluding persons who are not paid all or part of the amount of Children's Allowance pursuant to Article 9 of that Act and persons whose payment of Children's Allowance is temporarily suspended pursuant to Article 10 of that Act), and persons who have filed a claim for certification under Article 6 of that Act by September 30, 2012 and who receive certification under that Article on or after the Effective Date (limited to those to whom Article 3 of the Supplementary Provisions of that Act applies), satisfy the requirements for payment of child allowance on the Effective Date, then with regard to payment of child allowance to those persons, they are deemed to have received, on the Effective Date, certification under Article 7, paragraph (1) of the Child Allowance Act as amended by the provisions of Article 1 (including the case where it is applied by replacing terms pursuant to Article 17, paragraph (1) of that Act) or paragraph (2) of that Article (hereinafter in this Article and the following Article referred to as "certification for payment of child allowance"). In this case, payment of child allowance for which they are deemed to have received that certification for payment of child allowance is to start from the month in which the Effective Date falls, notwithstanding Article 8, paragraph (2) of that Act.

②A person other than a person deemed under the preceding paragraph to have received certification for payment of child allowance, who, on the day preceding the Effective Date, has received certification under Article 7 of the Former Child Allowance Act (meaning the Child Allowance Act as it was before amendment by the provisions of Article 1; the same applies hereinafter) (including the case where it is applied by replacing terms pursuant to Article 17, paragraph (1) of the Former Child Allowance Act, and the case where it is applied by replacing terms pursuant to Article 17, paragraph (1) of the Former Child Allowance Act as applied mutatis mutandis pursuant to Article 6, paragraph (2), Article 7, paragraph (5), and Article 8, paragraph (4) of the Supplementary Provisions of the Former Child Allowance Act), must file a claim for certification for payment of child allowance if the person satisfies the requirements for payment of child allowance on the Effective Date and seeks to receive payment of child allowance.

With regard to the application of Article 18, paragraph (6) of the Child Allowance Act as amended by the provisions of Article 1 to a person deemed under paragraph (1) of the preceding Article to have received certification for payment of child allowance, the phrase "the period from the month following the month in which falls the day on which the claim for certification under the provisions of Article 7 was filed through May of that year or the following year" in that paragraph is deemed to be replaced with "the period from the month in which falls the day on which the Act Partially Amending the Child Allowance Act (Act No. 24 of 2012) comes into effect (hereinafter in this paragraph referred to as the "Effective Date") through May 2012", and the phrase "when the claim for certification was filed" with "the Effective Date".

With regard to payment of child allowance for the months of March 2010 or earlier and of the benefits under Article 6, paragraph (1), Article 7, paragraph (1), and Article 8, paragraph (1) of the Supplementary Provisions of the Former Child Allowance Act (hereinafter referred to as the "former special benefit, etc."), the provisions then in force continue to govern.

If a person set forth in the following items files, during the period from the Effective Date to September 30, 2012, a claim for certification under Article 7, paragraph (1) of the Child Allowance Act as amended by the provisions of Article 1 (including the case where it is applied by replacing terms pursuant to Article 17, paragraph (1) of that Act) or paragraph (2) of that Article, payment of child allowance to that person is to start from the month specified respectively in those items, notwithstanding Article 8, paragraph (2) of that Act.

If a person set forth in the following items files, during the period from the Effective Date to September 30, 2012, a claim for certification under Article 9, paragraph (1) of the Child Allowance Act as amended by the provisions of Article 1, revision of the amount of child allowance for that person is to be made from the month specified respectively in those items, notwithstanding that paragraph.

With regard to the expenses required for child allowance for the months of March 2010 or earlier and for the former special benefit, etc., the provisions then in force continue to govern.

With regard to the collection of contributions pertaining to child allowance and the benefit under Article 6, paragraph (1) of the Supplementary Provisions of the Former Child Allowance Act for the months of March 2010 or earlier, and to the Child Development Project (meaning the child development project prescribed in Article 29-2 of the Former Child Allowance Act) for fiscal year 2009 or earlier, the provisions then in force continue to govern.

①For fiscal year 2012, the phrase "taking the project cost allocation equivalent rate of the fiscal year preceding the relevant fiscal year as the standard, and taking into account the project cost allocation equivalent rate in each of the five fiscal years up to and including that preceding fiscal year" in Article 21, paragraph (3) of the Child Allowance Act as amended by the provisions of Article 1 is deemed to be replaced with "taking 0.3/1,000 as the standard".

②For fiscal year 2013, the phrase "taking the project cost allocation equivalent rate of the fiscal year preceding the relevant fiscal year as the standard, and taking into account the project cost allocation equivalent rate in each of the five fiscal years up to and including that preceding fiscal year" in Article 21, paragraph (3) of the Child Allowance Act as amended by the provisions of Article 1 is deemed to be replaced with "taking the project cost allocation equivalent rate of fiscal year 2012 as the standard".

③For each fiscal year from fiscal year 2014 through fiscal year 2016 or the fiscal year containing the day preceding the day on which the Act on Development of Related Acts, etc. Incidental to the Enforcement of the Act Partially Amending the Act on Support for Children and Child-rearing and the Act on Advancement of Comprehensive Service Related to Education, Child Care, etc. of Preschool Children (Act No. 67 of 2012) comes into effect, whichever is earlier, the phrase "the five fiscal years up to and including that preceding fiscal year" in Article 21, paragraph (3) of the Child Allowance Act as amended by the provisions of Article 1 is deemed to be replaced with "fiscal year 2012 and after".

In the case of applying the provisions of Article 20 of the Act on the Payment of Children's Allowance in Fiscal 2010, etc. (Act No. 19 of 2010) to Children's Allowance for the months from April 2010 through September 2011, the provisions of the Former Child Allowance Act (including provisions of orders based on the provisions of the Former Child Allowance Act) remain in force.