# 児童扶養手当法 / Child Rearing Allowance Act — 第二十三条 (Article 23) This is the Markdown twin of https://japanlaw.org/en/child-rearing-allowance-act/art-23. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 児童扶養手当法 (Child Rearing Allowance Act), 昭和三十六年法律第二百三十八号 - English title "Child Rearing 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: 第二十三条 (Article 23)（不正利得の徴収） — address `art-23` - Text in force since: 2025-06-01 - URL (the page that opens at this provision): https://japanlaw.org/en/child-rearing-allowance-act/art-23 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/336AC0000000238/art-23 - 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. --- ### 第二十三条（不正利得の徴収） — Collection of Wrongful Gain caption: machine translation, not official art-23 · https://japanlaw.org/en/child-rearing-allowance-act/art-23 · https://japanlaw.org/l/336AC0000000238/art-23 **第一項** 偽りその他不正の手段により手当の支給を受けた者があるときは、都道府県知事等は、国税徴収の例により、受給額に相当する金額の全部又は一部をその者から徴収することができる。 art-23/par-1 · https://japanlaw.org/en/child-rearing-allowance-act/art-23/par-1 · https://japanlaw.org/l/336AC0000000238/art-23/par-1 If there is a person who has received payment of the allowance by deceit or other wrongful means, the prefectural governor, etc. may collect all or part of an amount equivalent to the amount received from that person, in accordance with the practice for the collection of national taxes. machine translation, not official **第二項** 国民年金法第九十六条第一項から第五項まで、第九十七条及び第九十八条の規定は、前項の規定による徴収金の徴収について準用する。この場合において、同法第九十七条第一項中「年十四・六パーセント（当該督促が保険料に係るものであるときは、当該納期限の翌日から三月を経過する日までの期間については、年七・三パーセント）」とあるのは、「年十四・六パーセント」と読み替えるものとする。 art-23/par-2 · https://japanlaw.org/en/child-rearing-allowance-act/art-23/par-2 · https://japanlaw.org/l/336AC0000000238/art-23/par-2 The provisions of Article 96, paragraphs (1) through (5), Article 97 and Article 98 of the National Pension Act apply mutatis mutandis to the collection of money under the preceding paragraph. In this case, the phrase "14.6 percent per annum (or, for the period from the day following the due date for payment to the day on which three months have elapsed, where the demand for payment relates to a premium, 7.3 percent per annum)" in Article 97, paragraph (1) of that Act is deemed to be replaced with "14.6 percent per annum". machine translation, not official --- ## Cites - art-23/par-2: 国民年金法第九十六条第一項から第五項まで → 国民年金法 第九十六条第一項 (Article 96, paragraph (1)), art-96/par-1 — https://japanlaw.org/en/national-pension-act/art-96/par-1 · https://japanlaw.org/l/334AC0000000141/art-96/par-1 - art-23/par-2: 国民年金法第九十六条第一項から第五項まで → 国民年金法 第九十六条第二項 (Article 96, paragraph (2)), art-96/par-2 — https://japanlaw.org/en/national-pension-act/art-96/par-2 · https://japanlaw.org/l/334AC0000000141/art-96/par-2 - art-23/par-2: 国民年金法第九十六条第一項から第五項まで → 国民年金法 第九十六条第三項 (Article 96, paragraph (3)), art-96/par-3 — https://japanlaw.org/en/national-pension-act/art-96/par-3 · https://japanlaw.org/l/334AC0000000141/art-96/par-3 - art-23/par-2: 国民年金法第九十六条第一項から第五項まで → 国民年金法 第九十六条第四項 (Article 96, paragraph (4)), art-96/par-4 — https://japanlaw.org/en/national-pension-act/art-96/par-4 · https://japanlaw.org/l/334AC0000000141/art-96/par-4 - art-23/par-2: 国民年金法第九十六条第一項から第五項まで → 国民年金法 第九十六条第五項 (Article 96, paragraph (5)), art-96/par-5 — https://japanlaw.org/en/national-pension-act/art-96/par-5 · https://japanlaw.org/l/334AC0000000141/art-96/par-5 - art-23/par-2: 第九十七条 → 国民年金法 第九十七条 (Article 97), art-97 — https://japanlaw.org/en/national-pension-act/art-97 · https://japanlaw.org/l/334AC0000000141/art-97 - art-23/par-2: 第九十八条 → 国民年金法 第九十八条 (Article 98), art-98 — https://japanlaw.org/en/national-pension-act/art-98 · https://japanlaw.org/l/334AC0000000141/art-98 - art-23/par-2: 前項 → 児童扶養手当法 第二十三条第一項 (Article 23, paragraph (1)), art-23/par-1 — https://japanlaw.org/en/child-rearing-allowance-act/art-23/par-1 · https://japanlaw.org/l/336AC0000000238/art-23/par-1 - art-23/par-2: 同法第九十七条第一項 → 国民年金法 第九十七条第一項 (Article 97, paragraph (1)), art-97/par-1 — https://japanlaw.org/en/national-pension-act/art-97/par-1 · https://japanlaw.org/l/334AC0000000141/art-97/par-1 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 児童扶養手当法 第二十三条第二項（不正利得の徴収） — https://japanlaw.org/en/child-rearing-allowance-act/art-23/par-2 · https://japanlaw.org/l/336AC0000000238/art-23/par-2 - 児童扶養手当法 附則第八項（不正利得の徴収の特例） — https://japanlaw.org/en/child-rearing-allowance-act/suppl-3361-238/par-8 · https://japanlaw.org/l/336AC0000000238/suppl-3361-238/par-8 - 児童扶養手当法 附則第十七条第一項第十号（延滞金の割合の特例等に関する経過措置） — https://japanlaw.org/en/child-rearing-allowance-act/suppl-4261-64/art-17/par-1/item-10 · https://japanlaw.org/l/336AC0000000238/suppl-4261-64/art-17/par-1/item-10 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 児童扶養手当法 — the text in force from 2025-06-01 (https://laws.e-gov.go.jp/law/336AC0000000238/20250601_504AC0000000068), retrieved 2026-11-04 - Japanese Law Translation Database System, Ministry of Justice (法務省) — 児童扶養手当法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/788), retrieved 2026-09-23 - claude-sonnet-5-5 — Machine translation, batch child-rearing-allowance-act-20261104T155257-005, translated 2026-11-05 - This site's parser, version 224 — 児童扶養手当法 — structure, counts, cross-references and defined terms, computed 2026-11-04