# 児童手当法 / Child Allowance Act — 第十四条 (Article 14) - 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: 第十四条 (Article 14)（不正利得の徴収） — address `art-14` - Text in force since: 2025-06-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/child-allowance-act/art-14 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/346AC0000000073/art-14 - 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. --- ### 第十四条（不正利得の徴収） — Collection of Wrongful Gain caption: machine translation, not official art-14 · https://japanlaw.org/ja/child-allowance-act/art-14 · https://japanlaw.org/l/346AC0000000073/art-14 **第一項** 偽りその他不正の手段により児童手当の支給を受けた者があるときは、市町村長は、地方税の滞納処分の例により、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-14/par-1 · https://japanlaw.org/ja/child-allowance-act/art-14/par-1 · https://japanlaw.org/l/346AC0000000073/art-14/par-1 If there is a person who has received payment of child allowance by deception or other wrongful means, the mayor of the municipality may collect from that person all or part of an amount equivalent to the amount received, in the same manner as for a disposition for delinquent local taxes. machine translation, not official **第二項** 前項の規定による徴収金の先取特権の順位は、国税及び地方税に次ぐものとする。 art-14/par-2 · https://japanlaw.org/ja/child-allowance-act/art-14/par-2 · https://japanlaw.org/l/346AC0000000073/art-14/par-2 The order of priority of the statutory lien on money collected under the preceding paragraph is to rank next after national taxes and local taxes. machine translation, not official --- ## Cites - art-14/par-2: 前項 → 児童手当法 第十四条第一項 (Article 14, paragraph (1)), art-14/par-1 — https://japanlaw.org/ja/child-allowance-act/art-14/par-1 · https://japanlaw.org/l/346AC0000000073/art-14/par-1 ## Cited by 5 provisions cite this one. No official source publishes this direction. - 児童手当法 第十四条第二項（不正利得の徴収） — https://japanlaw.org/ja/child-allowance-act/art-14/par-2 · https://japanlaw.org/l/346AC0000000073/art-14/par-2 - 児童手当法 第十七条第一項（公務員に関する特例） — https://japanlaw.org/ja/child-allowance-act/art-17/par-1 · https://japanlaw.org/l/346AC0000000073/art-17/par-1 - 児童手当法 第二十三条第一項（時効） — https://japanlaw.org/ja/child-allowance-act/art-23/par-1 · https://japanlaw.org/l/346AC0000000073/art-23/par-1 - 児童手当法 第二十三条第三項（時効） — https://japanlaw.org/ja/child-allowance-act/art-23/par-3 · https://japanlaw.org/l/346AC0000000073/art-23/par-3 - 児童手当法 第二十九条の二第一項（事務の区分） — https://japanlaw.org/ja/child-allowance-act/art-29-2/par-1 · https://japanlaw.org/l/346AC0000000073/art-29-2/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-20261009T094943-003, 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