# 児童手当法 / Child Allowance Act — 第三章 (Chapter 3)

- 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: 第三章 (Chapter 3) — address `ch-3`
- Text in force since: 2025-06-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/child-allowance-act/ch-3
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/346AC0000000073/ch-3
- 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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## 第三章　費用 — Chapter III Costs
<sup>heading: machine translation, not official</sup>
<sup>ch-3 · https://japanlaw.org/ja/child-allowance-act/ch-3 · https://japanlaw.org/l/346AC0000000073/ch-3</sup>

### 第十八条（児童手当に要する費用の負担） — Burden of Costs Required for Child Allowance
<sup>caption: machine translation, not official</sup>
<sup>art-18 · https://japanlaw.org/ja/child-allowance-act/art-18 · https://japanlaw.org/l/346AC0000000073/art-18</sup>

**第一項**  被用者（子ども・子育て支援法第六十九条第一項各号に掲げる者が保険料を負担し、又は納付する義務を負う被保険者であつて公務員でない者をいう。以下同じ。）に対する三歳未満児童手当（児童手当のうち、第六条第二項第五号に規定する三歳未満支給対象児童若しくは同項第九号に規定する三歳未満施設入所等児童の人数又は同条第三項に規定する三歳未満児童算定額により算定した額に係る部分をいう。以下この章において同じ。）の支給に要する費用は、その全額につき次条第一項の規定による国からの交付金をもつて充てる。
<sup>art-18/par-1 · https://japanlaw.org/ja/child-allowance-act/art-18/par-1 · https://japanlaw.org/l/346AC0000000073/art-18/par-1</sup>
The costs required for payment of child allowance for children under three (meaning the portion of child allowance calculated on the basis of the number of covered children under three prescribed in Article 6, paragraph (2), item (v) or of children placed in a facility, etc. under three prescribed in item (ix) of that paragraph, or the amount for children under three prescribed in paragraph (3) of that Article; the same applies hereinafter in this Chapter) to an employee (meaning an insured person who is not a public employee and for whom a person set forth in the items of Article 69, paragraph (1) of the Act on Support for Children and Child-rearing is obliged to bear or pay insurance premiums; the same applies hereinafter) are to be covered, as to the entire amount, by the grant from the national government under paragraph (1) of the following Article.
<sup>machine translation, not official</sup>

**第二項**  被用者等でない者（被用者又は公務員（施設等受給資格者である公務員を除く。）でない者をいう。以下同じ。）に対する三歳未満児童手当の支給に要する費用は、その十五分の十三に相当する額につき次条第二項の規定による国からの交付金を、十五分の一に相当する額につき第十九条の二第一項の規定による都道府県からの交付金をもつて充てるものとし、当該費用の十五分の一に相当する額を市町村が負担する。
<sup>art-18/par-2 · https://japanlaw.org/ja/child-allowance-act/art-18/par-2 · https://japanlaw.org/l/346AC0000000073/art-18/par-2</sup>
The costs required for payment of child allowance for children under three to a person who is not an employee, etc. (meaning a person who is not an employee or a public employee (excluding a public employee who is a facility eligible recipient); the same applies hereinafter) are to be covered, as to the amount equivalent to thirteen-fifteenths thereof, by the grant from the national government under paragraph (2) of the following Article, and as to the amount equivalent to one-fifteenth thereof, by the grant from the prefecture under Article 19-2, paragraph (1), and the municipality bears the amount equivalent to one-fifteenth of those costs.
<sup>machine translation, not official</sup>

**第三項**  被用者及び被用者等でない者に対する三歳以上児童手当（児童手当のうち、三歳未満児童手当を除いたものをいう。以下この章において同じ。）の支給に要する費用は、その九分の七に相当する額につき次条第三項の規定による国からの交付金を、九分の一に相当する額につき第十九条の二第二項の規定による都道府県からの交付金をもつて充てるものとし、当該費用の九分の一に相当する額につき市町村が負担する。
<sup>art-18/par-3 · https://japanlaw.org/ja/child-allowance-act/art-18/par-3 · https://japanlaw.org/l/346AC0000000073/art-18/par-3</sup>
The costs required for payment of child allowance for children aged three or over (meaning child allowance excluding child allowance for children under three; the same applies hereinafter in this Chapter) to employees and persons who are not employees, etc. are to be covered, as to the amount equivalent to seven-ninths thereof, by the grant from the national government under paragraph (3) of the following Article, and as to the amount equivalent to one-ninth thereof, by the grant from the prefecture under Article 19-2, paragraph (2), and the municipality bears the amount equivalent to one-ninth of those costs.
<sup>machine translation, not official</sup>

**第四項**  次に掲げる児童手当の支給に要する費用は、それぞれ当該各号に定める者が負担する。
<sup>art-18/par-4 · https://japanlaw.org/ja/child-allowance-act/art-18/par-4 · https://japanlaw.org/l/346AC0000000073/art-18/par-4</sup>
The costs required for payment of child allowance set forth in the following are to be borne by the persons specified in the respective items:
<sup>machine translation, not official</sup>

  **一**  各省各庁の長又はその委任を受けた者が前条第一項の規定によつて読み替えられる第七条の認定（以下この項において単に「認定」という。）をした国家公務員に対する児童手当の支給に要する費用（当該国家公務員が施設等受給資格者である場合にあつては、施設入所等児童に係る児童手当の額に係る部分を除く。）　国
  <sup>art-18/par-4/item-1 · https://japanlaw.org/ja/child-allowance-act/art-18/par-4/item-1 · https://japanlaw.org/l/346AC0000000073/art-18/par-4/item-1</sup>
  the costs required for payment of child allowance to a national public employee in respect of whom the head of each ministry and agency or a person delegated by that head has made the certification under Article 7 as deemed to be replaced under the provisions of paragraph (1) of the preceding Article (hereinafter in this paragraph simply referred to as "certification") (if that national public employee is a facility eligible recipient, excluding the portion relating to the amount of child allowance for a child placed in a facility, etc.): the national government;
  <sup>machine translation, not official</sup>

  **二**  都道府県知事又はその委任を受けた者が認定をした地方公務員に対する児童手当の支給に要する費用（当該地方公務員が施設等受給資格者である場合にあつては、施設入所等児童に係る児童手当の額に係る部分を除く。）　当該都道府県
  <sup>art-18/par-4/item-2 · https://japanlaw.org/ja/child-allowance-act/art-18/par-4/item-2 · https://japanlaw.org/l/346AC0000000073/art-18/par-4/item-2</sup>
  the costs required for payment of child allowance to a local public employee in respect of whom the governor of a prefecture or a person delegated by the governor has made the certification (if that local public employee is a facility eligible recipient, excluding the portion relating to the amount of child allowance for a child placed in a facility, etc.): the prefecture concerned;
  <sup>machine translation, not official</sup>

  **三**  市町村長又はその委任を受けた者が認定をした地方公務員に対する児童手当の支給に要する費用（当該地方公務員が施設等受給資格者である場合にあつては、施設入所等児童に係る児童手当の額に係る部分を除く。）　当該市町村
  <sup>art-18/par-4/item-3 · https://japanlaw.org/ja/child-allowance-act/art-18/par-4/item-3 · https://japanlaw.org/l/346AC0000000073/art-18/par-4/item-3</sup>
  the costs required for payment of child allowance to a local public employee in respect of whom the mayor of the municipality or a person delegated by the mayor has made the certification (if that local public employee is a facility eligible recipient, excluding the portion relating to the amount of child allowance for a child placed in a facility, etc.): the municipality concerned.
  <sup>machine translation, not official</sup>

**第五項**  国庫は、毎年度、予算の範囲内で、児童手当に関する事務の執行に要する費用（市町村長が第八条第一項の規定により支給する児童手当の事務の処理に必要な費用を除く。）を負担する。
<sup>art-18/par-5 · https://japanlaw.org/ja/child-allowance-act/art-18/par-5 · https://japanlaw.org/l/346AC0000000073/art-18/par-5</sup>
The National Treasury is to bear, each fiscal year within the limits of the budget, the costs required for the execution of administrative affairs relating to child allowance (excluding the costs necessary for processing the affairs of child allowance paid by the mayor of the municipality pursuant to the provisions of Article 8, paragraph (1)).
<sup>machine translation, not official</sup>

**第六項**  第一項から第三項までの規定による費用の負担については、第七条の規定による認定の請求をした日の属する月の翌月からその年又は翌年の七月までの間（第二十六条第一項又は第二項の規定による届出をした者にあつては、その年の八月から翌年の七月までの間）は、当該認定の請求をした際（第二十六条第一項又は第二項の規定による届出をした者にあつては、六月一日）における被用者又は被用者等でない者の区分による。
<sup>art-18/par-6 · https://japanlaw.org/ja/child-allowance-act/art-18/par-6 · https://japanlaw.org/l/346AC0000000073/art-18/par-6</sup>
With regard to the bearing of costs under the provisions of paragraphs (1) through (3), for the period from the month following the month that includes the day on which a claim for certification under Article 7 was made until July of that year or of the following year (for a person who has submitted a notification under Article 26, paragraph (1) or (2), the period from August of that year until July of the following year), it is based on the category of employee or person who is not an employee, etc. at the time of making the claim for certification (for a person who has submitted a notification under Article 26, paragraph (1) or (2), on June 1).
<sup>machine translation, not official</sup>

### 第十九条（国から市町村に対する交付） — Grants from the National Government to Municipalities
<sup>caption: machine translation, not official</sup>
<sup>art-19 · https://japanlaw.org/ja/child-allowance-act/art-19 · https://japanlaw.org/l/346AC0000000073/art-19</sup>

**第一項**  政府は、政令で定めるところにより、市町村に対し、市町村長が第八条第一項の規定により支給する児童手当の支給に要する費用のうち被用者の三歳未満児童手当に係る部分に充当させるため、当該費用の全額に相当する額を交付する。この場合において、政府が交付する交付金のうち、その五分の二に相当する額は子ども・子育て支援法第六十九条第一項に規定する拠出金を、その五分の三に相当する額は同法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。）を原資とする。
<sup>art-19/par-1 · https://japanlaw.org/ja/child-allowance-act/art-19/par-1 · https://japanlaw.org/l/346AC0000000073/art-19/par-1</sup>
The government is to grant to municipalities, as provided by Cabinet Order, in order to have it allocated to the portion of the costs required for payment of child allowance paid by the mayor of the municipality pursuant to the provisions of Article 8, paragraph (1) that relates to child allowance for children under three for employees, an amount equivalent to the full amount of that portion of the costs. In this case, of the grants made by the government, the amount equivalent to two-fifths is to be sourced from the contributions prescribed in Article 69, paragraph (1) of the Act on Support for Children and Child-rearing, and the amount equivalent to three-fifths from 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").
<sup>machine translation, not official</sup>

**第二項**  政府は、政令で定めるところにより、市町村に対し、市町村長が第八条第一項の規定により支給する児童手当の支給に要する費用のうち被用者等でない者の三歳未満児童手当に係る部分に充当させるため、その十五分の十三に相当する額を交付する。この場合において、政府が交付する交付金のうち、当該費用の十五分の四に相当する額は国庫が負担し、当該費用の五分の三に相当する額は子ども・子育て支援納付金を原資とする。
<sup>art-19/par-2 · https://japanlaw.org/ja/child-allowance-act/art-19/par-2 · https://japanlaw.org/l/346AC0000000073/art-19/par-2</sup>
The government is to grant to a municipality, as provided by Cabinet Order, in order to have it allocated to the portion of the costs required for payment of child allowance paid by the mayor of the municipality under Article 8, paragraph (1) that relates to child allowance for children under three for persons who are not employees, etc., an amount equivalent to thirteen-fifteenths of that portion of the costs. In this case, of the grants made by the government, an amount equivalent to four-fifteenths of those costs is borne by the National Treasury, and an amount equivalent to three-fifths of those costs is to be sourced from the children and child-rearing support levy.
<sup>machine translation, not official</sup>

**第三項**  政府は、政令で定めるところにより、市町村に対し、市町村長が第八条第一項の規定により支給する児童手当の支給に要する費用のうち被用者及び被用者等でない者の三歳以上児童手当に係る部分に充当させるため、その九分の七に相当する額を交付する。この場合において、政府が交付する交付金のうち、当該費用の九分の四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・子育て支援納付金を原資とする。
<sup>art-19/par-3 · https://japanlaw.org/ja/child-allowance-act/art-19/par-3 · https://japanlaw.org/l/346AC0000000073/art-19/par-3</sup>
The government is to grant to a municipality, as provided by Cabinet Order, in order to have it allocated to the portion of the costs required for payment of child allowance paid by the mayor of the municipality under Article 8, paragraph (1) that relates to child allowance for children aged three or over for employees and persons who are not employees, etc., an amount equivalent to seven-ninths of that portion of the costs. In this case, of the grants made by the government, an amount equivalent to four-ninths of those costs is borne by the National Treasury, and an amount equivalent to one-third of those costs is to be sourced from the children and child-rearing support levy.
<sup>machine translation, not official</sup>

### 第十九条の二（都道府県から市町村に対する交付） — Grants from Prefectures to Municipalities
<sup>caption: machine translation, not official</sup>
<sup>art-19-2 · https://japanlaw.org/ja/child-allowance-act/art-19-2 · https://japanlaw.org/l/346AC0000000073/art-19-2</sup>

**第一項**  都道府県は、市町村に対し、市町村長が第八条第一項の規定により支給する児童手当の支給に要する費用のうち被用者等でない者の三歳未満児童手当に係る部分の十五分の一に相当する額を負担するものとし、市町村に対し、当該費用に充当させるため当該額を交付する。
<sup>art-19-2/par-1 · https://japanlaw.org/ja/child-allowance-act/art-19-2/par-1 · https://japanlaw.org/l/346AC0000000073/art-19-2/par-1</sup>
A prefecture is to bear, with respect to a municipality, an amount equivalent to one-fifteenth of the portion of the costs required for payment of child allowance paid by the mayor of the municipality under Article 8, paragraph (1) that relates to child allowance for children under three for persons who are not employees, etc., and is to grant that amount to the municipality to be allocated to those costs.
<sup>machine translation, not official</sup>

**第二項**  都道府県は、市町村に対し、市町村長が第八条第一項の規定により支給する児童手当の支給に要する費用のうち被用者及び被用者等でない者の三歳以上児童手当に係る部分の九分の一に相当する額を負担するものとし、市町村に対し、当該費用に充当させるため当該額を交付する。
<sup>art-19-2/par-2 · https://japanlaw.org/ja/child-allowance-act/art-19-2/par-2 · https://japanlaw.org/l/346AC0000000073/art-19-2/par-2</sup>
A prefecture is to bear, with respect to a municipality, an amount equivalent to one-ninth of the portion of the costs required for payment of child allowance paid by the mayor of the municipality under Article 8, paragraph (1) that relates to child allowance for children aged three or over for employees and persons who are not employees, etc., and is to grant that amount to the municipality to be allocated to those costs.
<sup>machine translation, not official</sup>

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## Cites
- art-18/par-1: 第六条第二項第五号 → 児童手当法 第六条第二項第五号 (Article 6, paragraph (2), item (v)), art-6/par-2/item-5 — https://japanlaw.org/ja/child-allowance-act/art-6/par-2/item-5 · https://japanlaw.org/l/346AC0000000073/art-6/par-2/item-5
- art-18/par-1: 次条第一項 → 児童手当法 第十九条第一項 (Article 19, paragraph (1)), art-19/par-1 — https://japanlaw.org/ja/child-allowance-act/art-19/par-1 · https://japanlaw.org/l/346AC0000000073/art-19/par-1
- art-18/par-1: 同条第三項 → 児童手当法 第六条第三項 (Article 6, paragraph (3)), art-6/par-3 — https://japanlaw.org/ja/child-allowance-act/art-6/par-3 · https://japanlaw.org/l/346AC0000000073/art-6/par-3
- art-18/par-1: 同項第九号 → 児童手当法 第六条第二項第九号 (Article 6, paragraph (2), item (ix)), art-6/par-2/item-9 — https://japanlaw.org/ja/child-allowance-act/art-6/par-2/item-9 · https://japanlaw.org/l/346AC0000000073/art-6/par-2/item-9
- art-18/par-2: 第十九条の二第一項 → 児童手当法 第十九条の二第一項 (Article 19-2, paragraph (1)), art-19-2/par-1 — https://japanlaw.org/ja/child-allowance-act/art-19-2/par-1 · https://japanlaw.org/l/346AC0000000073/art-19-2/par-1
- art-18/par-2: 次条第二項 → 児童手当法 第十九条第二項 (Article 19, paragraph (2)), art-19/par-2 — https://japanlaw.org/ja/child-allowance-act/art-19/par-2 · https://japanlaw.org/l/346AC0000000073/art-19/par-2
- art-18/par-3: 第十九条の二第二項 → 児童手当法 第十九条の二第二項 (Article 19-2, paragraph (2)), art-19-2/par-2 — https://japanlaw.org/ja/child-allowance-act/art-19-2/par-2 · https://japanlaw.org/l/346AC0000000073/art-19-2/par-2
- art-18/par-3: 次条第三項 → 児童手当法 第十九条第三項 (Article 19, paragraph (3)), art-19/par-3 — https://japanlaw.org/ja/child-allowance-act/art-19/par-3 · https://japanlaw.org/l/346AC0000000073/art-19/par-3
- art-18/par-4/item-1: 前条第一項 → 児童手当法 第十七条第一項 (Article 17, paragraph (1)), art-17/par-1 — https://japanlaw.org/ja/child-allowance-act/art-17/par-1 · https://japanlaw.org/l/346AC0000000073/art-17/par-1
- art-18/par-4/item-1: この項 → 児童手当法 第十八条第四項 (Article 18, paragraph (4)), art-18/par-4 — https://japanlaw.org/ja/child-allowance-act/art-18/par-4 · https://japanlaw.org/l/346AC0000000073/art-18/par-4
- art-18/par-4/item-1: 第七条 → 児童手当法 第七条 (Article 7), art-7 — https://japanlaw.org/ja/child-allowance-act/art-7 · https://japanlaw.org/l/346AC0000000073/art-7
- art-18/par-5: 第八条第一項 → 児童手当法 第八条第一項 (Article 8, paragraph (1)), art-8/par-1 — https://japanlaw.org/ja/child-allowance-act/art-8/par-1 · https://japanlaw.org/l/346AC0000000073/art-8/par-1
- art-18/par-6: 第一項から第三項まで → 児童手当法 第十八条第二項 (Article 18, paragraph (2)), art-18/par-2 — https://japanlaw.org/ja/child-allowance-act/art-18/par-2 · https://japanlaw.org/l/346AC0000000073/art-18/par-2
- art-18/par-6: 第一項から第三項まで → 児童手当法 第十八条第三項 (Article 18, paragraph (3)), art-18/par-3 — https://japanlaw.org/ja/child-allowance-act/art-18/par-3 · https://japanlaw.org/l/346AC0000000073/art-18/par-3
- art-18/par-6: 第一項から第三項まで → 児童手当法 第十八条第一項 (Article 18, paragraph (1)), art-18/par-1 — https://japanlaw.org/ja/child-allowance-act/art-18/par-1 · https://japanlaw.org/l/346AC0000000073/art-18/par-1
- art-18/par-6: 第二十六条第一項 → 児童手当法 第二十六条第一項 (Article 26, paragraph (1)), art-26/par-1 — https://japanlaw.org/ja/child-allowance-act/art-26/par-1 · https://japanlaw.org/l/346AC0000000073/art-26/par-1
- art-18/par-6: 第二項 → 児童手当法 第二十六条第二項 (Article 26, paragraph (2)), art-26/par-2 — https://japanlaw.org/ja/child-allowance-act/art-26/par-2 · https://japanlaw.org/l/346AC0000000073/art-26/par-2
- art-18/par-6: 第七条 → 児童手当法 第七条 (Article 7), art-7 — https://japanlaw.org/ja/child-allowance-act/art-7 · https://japanlaw.org/l/346AC0000000073/art-7
- art-19/par-1: 第八条第一項 → 児童手当法 第八条第一項 (Article 8, paragraph (1)), art-8/par-1 — https://japanlaw.org/ja/child-allowance-act/art-8/par-1 · https://japanlaw.org/l/346AC0000000073/art-8/par-1
- art-19/par-1: この条 → 児童手当法 第十九条 (Article 19), art-19 — https://japanlaw.org/ja/child-allowance-act/art-19 · https://japanlaw.org/l/346AC0000000073/art-19
- art-19/par-2: 第八条第一項 → 児童手当法 第八条第一項 (Article 8, paragraph (1)), art-8/par-1 — https://japanlaw.org/ja/child-allowance-act/art-8/par-1 · https://japanlaw.org/l/346AC0000000073/art-8/par-1
- art-19/par-3: 第八条第一項 → 児童手当法 第八条第一項 (Article 8, paragraph (1)), art-8/par-1 — https://japanlaw.org/ja/child-allowance-act/art-8/par-1 · https://japanlaw.org/l/346AC0000000073/art-8/par-1
- art-19-2/par-1: 第八条第一項 → 児童手当法 第八条第一項 (Article 8, paragraph (1)), art-8/par-1 — https://japanlaw.org/ja/child-allowance-act/art-8/par-1 · https://japanlaw.org/l/346AC0000000073/art-8/par-1
- art-19-2/par-2: 第八条第一項 → 児童手当法 第八条第一項 (Article 8, paragraph (1)), art-8/par-1 — https://japanlaw.org/ja/child-allowance-act/art-8/par-1 · https://japanlaw.org/l/346AC0000000073/art-8/par-1

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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
- claude-sonnet-5-5 — Machine translation, batch child-allowance-act-20261009T094943-004, translated 2026-10-09
- claude-sonnet-5-5 — Machine translation, batch child-allowance-act-20261009T110211-001, 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