# 児童手当法 / Child Allowance Act — 第二条 (Supplementary Provisions, Article 2) - Law: 児童手当法 (Child Allowance Act), 昭和四十六年法律第七十三号 - English title "Child Allowance Act": Ministry of Justice translation database, which lists the title - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第二条 (Supplementary Provisions, Article 2)（令和六年度から令和十年度までにおける第十九条の規定の適用に関する特例） — address `suppl-3461-73/art-2` - Text in force since: 2025-06-01 - URL (the page that opens at this provision): https://japanlaw.org/en/child-allowance-act/suppl-3461-73/art-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/346AC0000000073/suppl-3461-73/art-2 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第二条（令和六年度から令和十年度までにおける第十九条の規定の適用に関する特例） — Special Provisions on the Application of the Provisions of Article 19 for Fiscal Years 2024 through 2028 caption: machine translation, not official suppl-3461-73/art-2 · https://japanlaw.org/en/child-allowance-act/suppl-3461-73/art-2 · https://japanlaw.org/l/346AC0000000073/suppl-3461-73/art-2 **第一項** 令和六年度における第十九条の規定の適用については、同条第一項中「第七十一条の三第一項に規定する子ども・子育て支援納付金（以下この条において「子ども・子育て支援納付金」という。）」とあるのは「第七十一条の二十六第二項に規定する子ども・子育て支援特例公債（以下この条において「子ども・子育て支援特例公債」という。）の発行収入金」と、同条第二項中「子ども・子育て支援納付金」とあるのは「子ども・子育て支援特例公債の発行収入金」と、同条第三項中「九分の四」とあるのは「一億三千五百万分の八千二百七十八万六千三百九」と、「三分の一」とあるのは「一億三千五百万分の二千二百二十一万三千六百九十一」と、「子ども・子育て支援納付金」とあるのは「子ども・子育て支援特例公債の発行収入金」とする。 suppl-3461-73/art-2/par-1 · https://japanlaw.org/en/child-allowance-act/suppl-3461-73/art-2/par-1 · https://japanlaw.org/l/346AC0000000073/suppl-3461-73/art-2/par-1 With regard to the application of the provisions of Article 19 for fiscal year 2024, in paragraph (1) of that Article, the phrase "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')" is deemed to be replaced with "the proceeds from the issuance of the children and child-rearing support special bond prescribed in Article 71-26, paragraph (2) of that Act (hereinafter in this Article referred to as the 'children and child-rearing support special bond')"; in paragraph (2) of that Article, the phrase "the children and child-rearing support levy" is deemed to be replaced with "the proceeds from the issuance of the children and child-rearing support special bond"; and in paragraph (3) of that Article, the phrase "four-ninths" is deemed to be replaced with "82,786,309/135,000,000", the phrase "one-third" with "22,213,691/135,000,000", and the phrase "the children and child-rearing support levy" with "the proceeds from the issuance of the children and child-rearing support special bond". machine translation, not official **第二項** 令和七年度における第十九条の規定の適用については、同条第一項中「第七十一条の三第一項に規定する子ども・子育て支援納付金（以下この条において「子ども・子育て支援納付金」という。）」とあるのは「第七十一条の二十六第二項に規定する子ども・子育て支援特例公債（以下この条において「子ども・子育て支援特例公債」という。）の発行収入金」と、同条第二項中「子ども・子育て支援納付金」とあるのは「子ども・子育て支援特例公債の発行収入金」と、同条第三項中「に相当する額は国庫が負担し、当該費用の三分の一に相当する額は子ども・子育て支援納付金」とあるのは「以上九分の七以内で政令で定める割合に相当する額は国庫が負担し、その残余の額は子ども・子育て支援特例公債の発行収入金」とする。 suppl-3461-73/art-2/par-2 · https://japanlaw.org/en/child-allowance-act/suppl-3461-73/art-2/par-2 · https://japanlaw.org/l/346AC0000000073/suppl-3461-73/art-2/par-2 With regard to the application of the provisions of Article 19 for fiscal year 2025, in paragraph (1) of that Article, the phrase "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')" is deemed to be replaced with "the proceeds from the issuance of the children and child-rearing support special bond prescribed in Article 71-26, paragraph (2) of that Act (hereinafter in this Article referred to as the 'children and child-rearing support special bond')"; in paragraph (2) of that Article, the phrase "the children and child-rearing support levy" is deemed to be replaced with "the proceeds from the issuance of the children and child-rearing support special bond"; and in paragraph (3) of that Article, the phrase "of those expenses is borne by the National Treasury, and an amount equivalent to one-third of those expenses is to be funded from the children and child-rearing support levy" is deemed to be replaced with "or more and seven-ninths or less, at a ratio specified by Cabinet Order, of those expenses is borne by the National Treasury, and the remainder is to be funded from the proceeds from the issuance of the children and child-rearing support special bond". machine translation, not official **第三項** 令和八年度から令和十年度までにおける第十九条の規定の適用については、同条第一項中「いう。）」とあるのは「いう。）及び同法第七十一条の二十六第二項に規定する子ども・子育て支援特例公債（以下この条において「子ども・子育て支援特例公債」という。）の発行収入金」と、同条第二項中「子ども・子育て支援納付金」とあるのは「子ども・子育て支援納付金及び子ども・子育て支援特例公債の発行収入金」と、同条第三項中「に相当する額は国庫が負担し、当該費用の三分の一に相当する額は子ども・子育て支援納付金」とあるのは「以上四分の三以内で政令で定める割合に相当する額は国庫が負担し、その残余の額は子ども・子育て支援納付金及び子ども・子育て支援特例公債の発行収入金」とする。 suppl-3461-73/art-2/par-3 · https://japanlaw.org/en/child-allowance-act/suppl-3461-73/art-2/par-3 · https://japanlaw.org/l/346AC0000000073/suppl-3461-73/art-2/par-3 With regard to the application of the provisions of Article 19 for fiscal years 2026 through 2028, in paragraph (1) of that Article, the phrase "referred to as the 'children and child-rearing support levy')" is deemed to be replaced with "referred to as the 'children and child-rearing support levy') and the proceeds from the issuance of the children and child-rearing support special bond prescribed in Article 71-26, paragraph (2) of that Act (hereinafter in this Article referred to as the 'children and child-rearing support special bond')"; in paragraph (2) of that Article, the phrase "the children and child-rearing support levy" is deemed to be replaced with "the children and child-rearing support levy and the proceeds from the issuance of the children and child-rearing support special bond"; and in paragraph (3) of that Article, the phrase "of those expenses is borne by the National Treasury, and an amount equivalent to one-third of those expenses is to be funded from the children and child-rearing support levy" is deemed to be replaced with "or more and three-fourths or less, at a ratio specified by Cabinet Order, of those expenses is borne by the National Treasury, and the remainder is to be funded from the children and child-rearing support levy and the proceeds from the issuance of the children and child-rearing support special bond". machine translation, not official --- ## Cites - suppl-3461-73/art-2: 第十九条 → 児童手当法 第十九条 (Article 19), art-19 — https://japanlaw.org/en/child-allowance-act/art-19 · https://japanlaw.org/l/346AC0000000073/art-19 - suppl-3461-73/art-2/par-1: 同条第一項 → 児童手当法 第十九条第一項 (Article 19, paragraph (1)), art-19/par-1 — https://japanlaw.org/en/child-allowance-act/art-19/par-1 · https://japanlaw.org/l/346AC0000000073/art-19/par-1 - suppl-3461-73/art-2/par-1: 同条第三項 → 児童手当法 第十九条第三項 (Article 19, paragraph (3)), art-19/par-3 — https://japanlaw.org/en/child-allowance-act/art-19/par-3 · https://japanlaw.org/l/346AC0000000073/art-19/par-3 - suppl-3461-73/art-2/par-1: 第十九条 → 児童手当法 第十九条 (Article 19), art-19 — https://japanlaw.org/en/child-allowance-act/art-19 · https://japanlaw.org/l/346AC0000000073/art-19 - suppl-3461-73/art-2/par-1: 同条第二項 → 児童手当法 第十九条第二項 (Article 19, paragraph (2)), art-19/par-2 — https://japanlaw.org/en/child-allowance-act/art-19/par-2 · https://japanlaw.org/l/346AC0000000073/art-19/par-2 - suppl-3461-73/art-2/par-2: 同条第一項 → 児童手当法 第十九条第一項 (Article 19, paragraph (1)), art-19/par-1 — https://japanlaw.org/en/child-allowance-act/art-19/par-1 · https://japanlaw.org/l/346AC0000000073/art-19/par-1 - suppl-3461-73/art-2/par-2: 同条第三項 → 児童手当法 第十九条第三項 (Article 19, paragraph (3)), art-19/par-3 — https://japanlaw.org/en/child-allowance-act/art-19/par-3 · https://japanlaw.org/l/346AC0000000073/art-19/par-3 - suppl-3461-73/art-2/par-2: 第十九条 → 児童手当法 第十九条 (Article 19), art-19 — https://japanlaw.org/en/child-allowance-act/art-19 · https://japanlaw.org/l/346AC0000000073/art-19 - suppl-3461-73/art-2/par-2: 同条第二項 → 児童手当法 第十九条第二項 (Article 19, paragraph (2)), art-19/par-2 — https://japanlaw.org/en/child-allowance-act/art-19/par-2 · https://japanlaw.org/l/346AC0000000073/art-19/par-2 - suppl-3461-73/art-2/par-3: 同条第一項 → 児童手当法 第十九条第一項 (Article 19, paragraph (1)), art-19/par-1 — https://japanlaw.org/en/child-allowance-act/art-19/par-1 · https://japanlaw.org/l/346AC0000000073/art-19/par-1 - suppl-3461-73/art-2/par-3: 同条第三項 → 児童手当法 第十九条第三項 (Article 19, paragraph (3)), art-19/par-3 — https://japanlaw.org/en/child-allowance-act/art-19/par-3 · https://japanlaw.org/l/346AC0000000073/art-19/par-3 - suppl-3461-73/art-2/par-3: 第十九条 → 児童手当法 第十九条 (Article 19), art-19 — https://japanlaw.org/en/child-allowance-act/art-19 · https://japanlaw.org/l/346AC0000000073/art-19 - suppl-3461-73/art-2/par-3: 同条第二項 → 児童手当法 第十九条第二項 (Article 19, paragraph (2)), art-19/par-2 — https://japanlaw.org/en/child-allowance-act/art-19/par-2 · https://japanlaw.org/l/346AC0000000073/art-19/par-2 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 児童手当法 附則第二条第二項（検討） — https://japanlaw.org/en/child-allowance-act/suppl-4241-24/art-2/par-2 · https://japanlaw.org/l/346AC0000000073/suppl-4241-24/art-2/par-2 - 児童手当法 附則第十七条第一項 — https://japanlaw.org/en/child-allowance-act/suppl-4241-24/art-17/par-1 · https://japanlaw.org/l/346AC0000000073/suppl-4241-24/art-17/par-1 - 児童手当法 附則第三条第一項（児童手当法の一部改正に伴う経過措置） — https://japanlaw.org/en/child-allowance-act/suppl-5031-50/art-3/par-1 · https://japanlaw.org/l/346AC0000000073/suppl-5031-50/art-3/par-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 児童手当法 — the text in force from 2025-06-01 (https://laws.e-gov.go.jp/law/346AC0000000073/20250601_504AC0000000068), retrieved 2026-10-09 - Japanese Law Translation Database System, Ministry of Justice (法務省) — 児童手当法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/968), retrieved 2026-09-23 - claude-sonnet-5-5 — Machine translation, batch child-allowance-act-20261009T094943-005, translated 2026-10-09 - This site's parser, version 165 — 児童手当法 — structure, counts, cross-references and defined terms, computed 2026-10-09