# 児童扶養手当法 / Child Rearing Allowance Act — 附　則 (Supplementary Provisions)

This is the Markdown twin of https://japanlaw.org/en/child-rearing-allowance-act/suppl-3401-36. 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: 附　則 (Supplementary Provisions) — address `suppl-3401-36`
- Text in force since: 2025-06-01
- URL (the page that opens at this provision): https://japanlaw.org/en/child-rearing-allowance-act/suppl-3401-36
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/336AC0000000238/suppl-3401-36
- 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.

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## 附　則 昭和四〇年三月三一日法律第三六号
<sup>suppl-3401-36 · https://japanlaw.org/en/child-rearing-allowance-act/suppl-3401-36 · https://japanlaw.org/l/336AC0000000238/suppl-3401-36</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-3401-36/art-1 · https://japanlaw.org/en/child-rearing-allowance-act/suppl-3401-36/art-1 · https://japanlaw.org/l/336AC0000000238/suppl-3401-36/art-1</sup>

**第一項**  この法律は、昭和四十年四月一日から施行する。ただし、第五十九条、第六十二条及び第六十六条の規定は、昭和四十一年一月一日から施行する。
<sup>suppl-3401-36/art-1/par-1 · https://japanlaw.org/en/child-rearing-allowance-act/suppl-3401-36/art-1/par-1 · https://japanlaw.org/l/336AC0000000238/suppl-3401-36/art-1/par-1</sup>
This Act comes into effect on April 1, 1965; provided, however, that the provisions of Articles 59, 62 and 66 come into effect on January 1, 1966.
<sup>machine translation, not official</sup>

### 第五条（その他の法令の一部改正に伴う経過規定の原則） — Principles of Transitional Provisions Accompanying the Partial Revision of Other Laws and Regulations
<sup>caption: machine translation, not official</sup>
<sup>suppl-3401-36/art-5 · https://japanlaw.org/en/child-rearing-allowance-act/suppl-3401-36/art-5 · https://japanlaw.org/l/336AC0000000238/suppl-3401-36/art-5</sup>

**第一項**  第二章の規定による改正後の法令の規定は、別段の定めがあるものを除き、昭和四十年分以後の所得税又はこれらの法令の規定に規定する法人の施行日以後に終了する事業年度分の法人税について適用し、昭和三十九年分以前の所得税又は当該法人の同日前に終了した事業年度分の法人税については、なお従前の例による。
<sup>suppl-3401-36/art-5/par-1 · https://japanlaw.org/en/child-rearing-allowance-act/suppl-3401-36/art-5/par-1 · https://japanlaw.org/l/336AC0000000238/suppl-3401-36/art-5/par-1</sup>
Unless otherwise provided, the provisions of the laws and regulations as amended by the provisions of Chapter II apply to income tax for 1965 or any later year and to corporation tax for business years, ending on or after the Effective Date, of the corporations prescribed in the provisions of those laws and regulations, and the provisions then in force continue to govern income tax for 1964 or any earlier year and corporation tax for business years of those corporations that ended before that date.
<sup>machine translation, not official</sup>

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## 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-20261104T155257-007, 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