# 児童手当法 / Child Allowance Act — 第十条 (Supplementary Provisions, Article 10)

- 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: 第十条 (Supplementary Provisions, Article 10)（事業費充当額相当率の設定に関する経過措置） — address `suppl-4241-24/art-10`
- Text in force since: 2025-06-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/child-allowance-act/suppl-4241-24/art-10
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/346AC0000000073/suppl-4241-24/art-10
- 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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### 第十条（事業費充当額相当率の設定に関する経過措置） — Transitional Measures Concerning Setting of the Project Cost Allocation Equivalent Rate
<sup>caption: machine translation, not official</sup>
<sup>suppl-4241-24/art-10 · https://japanlaw.org/ja/child-allowance-act/suppl-4241-24/art-10 · https://japanlaw.org/l/346AC0000000073/suppl-4241-24/art-10</sup>

**第一項**  平成二十四年度においては、第一条の規定による改正後の児童手当法第二十一条第三項中「当該年度の前年度の事業費充当額相当率を標準とし、当該前年度以前五年度の各年度における事業費充当額相当率を勘案して」とあるのは、「千分の〇・三を標準として」とする。
<sup>suppl-4241-24/art-10/par-1 · https://japanlaw.org/ja/child-allowance-act/suppl-4241-24/art-10/par-1 · https://japanlaw.org/l/346AC0000000073/suppl-4241-24/art-10/par-1</sup>
For fiscal year 2012, the phrase "taking the project cost allocation equivalent rate of the fiscal year preceding the relevant fiscal year as the standard, and taking into account the project cost allocation equivalent rate in each of the five fiscal years up to and including that preceding fiscal year" in Article 21, paragraph (3) of the Child Allowance Act as amended by the provisions of Article 1 is deemed to be replaced with "taking 0.3/1,000 as the standard".
<sup>machine translation, not official</sup>

**第二項**  平成二十五年度においては、第一条の規定による改正後の児童手当法第二十一条第三項中「当該年度の前年度の事業費充当額相当率を標準とし、当該前年度以前五年度の各年度における事業費充当額相当率を勘案して」とあるのは、「平成二十四年度の事業費充当額相当率を標準として」とする。
<sup>suppl-4241-24/art-10/par-2 · https://japanlaw.org/ja/child-allowance-act/suppl-4241-24/art-10/par-2 · https://japanlaw.org/l/346AC0000000073/suppl-4241-24/art-10/par-2</sup>
For fiscal year 2013, the phrase "taking the project cost allocation equivalent rate of the fiscal year preceding the relevant fiscal year as the standard, and taking into account the project cost allocation equivalent rate in each of the five fiscal years up to and including that preceding fiscal year" in Article 21, paragraph (3) of the Child Allowance Act as amended by the provisions of Article 1 is deemed to be replaced with "taking the project cost allocation equivalent rate of fiscal year 2012 as the standard".
<sup>machine translation, not official</sup>

**第三項**  平成二十六年度から平成二十八年度又は子ども・子育て支援法及び就学前の子どもに関する教育、保育等の総合的な提供の推進に関する法律の一部を改正する法律の施行に伴う関係法律の整備等に関する法律（平成二十四年法律第六十七号）の施行の日の前日の属する年度のいずれか早い年度までの各年度においては、第一条の規定による改正後の児童手当法第二十一条第三項中「当該前年度以前五年度」とあるのは、「平成二十四年度以降」とする。
<sup>suppl-4241-24/art-10/par-3 · https://japanlaw.org/ja/child-allowance-act/suppl-4241-24/art-10/par-3 · https://japanlaw.org/l/346AC0000000073/suppl-4241-24/art-10/par-3</sup>
For each fiscal year from fiscal year 2014 through fiscal year 2016 or the fiscal year containing the day preceding the day on which the Act on Development of Related Acts, etc. Incidental to the Enforcement of the Act Partially Amending the Act on Support for Children and Child-rearing and the Act on Advancement of Comprehensive Service Related to Education, Child Care, etc. of Preschool Children (Act No. 67 of 2012) comes into effect, whichever is earlier, the phrase "the five fiscal years up to and including that preceding fiscal year" in Article 21, paragraph (3) of the Child Allowance Act as amended by the provisions of Article 1 is deemed to be replaced with "fiscal year 2012 and after".
<sup>machine translation, not official</sup>

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## Cites
- suppl-4241-24/art-10/par-1: 児童手当法第二十一条第三項 → 児童手当法 第二十一条第三項 (Article 21, paragraph (3)), art-21/par-3 — https://japanlaw.org/ja/child-allowance-act/art-21/par-3 · https://japanlaw.org/l/346AC0000000073/art-21/par-3
- suppl-4241-24/art-10/par-2: 児童手当法第二十一条第三項 → 児童手当法 第二十一条第三項 (Article 21, paragraph (3)), art-21/par-3 — https://japanlaw.org/ja/child-allowance-act/art-21/par-3 · https://japanlaw.org/l/346AC0000000073/art-21/par-3
- suppl-4241-24/art-10/par-3: 児童手当法第二十一条第三項 → 児童手当法 第二十一条第三項 (Article 21, paragraph (3)), art-21/par-3 — https://japanlaw.org/ja/child-allowance-act/art-21/par-3 · https://japanlaw.org/l/346AC0000000073/art-21/par-3

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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-20261009T094943-014, 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
