# 児童手当法 / Child Allowance Act — 第十六条 (Article 16)

- 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: 第十六条 (Article 16)（公課の禁止） — address `art-16`
- Text in force since: 2025-06-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/child-allowance-act/art-16
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/346AC0000000073/art-16
- 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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### 第十六条（公課の禁止） — Prohibition of Public Charges
<sup>caption: machine translation, not official</sup>
<sup>art-16 · https://japanlaw.org/ja/child-allowance-act/art-16 · https://japanlaw.org/l/346AC0000000073/art-16</sup>

**第一項**  租税その他の公課は、児童手当として支給を受けた金銭を標準として、課することができない。
<sup>art-16/par-1 · https://japanlaw.org/ja/child-allowance-act/art-16/par-1 · https://japanlaw.org/l/346AC0000000073/art-16/par-1</sup>
Taxes and other public charges may not be imposed using money received as child allowance as the standard.
<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