# 児童手当法 / Child Allowance Act — 第二条 (Supplementary Provisions, Article 2)

- 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: 第二条 (Supplementary Provisions, Article 2)（検討） — address `suppl-4241-24/art-2`
- 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-2
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/346AC0000000073/suppl-4241-24/art-2
- 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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### 第二条（検討） — Review
<sup>caption: machine translation, not official</sup>
<sup>suppl-4241-24/art-2 · https://japanlaw.org/ja/child-allowance-act/suppl-4241-24/art-2 · https://japanlaw.org/l/346AC0000000073/suppl-4241-24/art-2</sup>

**第一項**  政府は、速やかに、子育て支援に係る財政上又は税制上の措置等について、この法律による改正後の児童手当法に規定する児童手当の支給並びに所得税並びに道府県民税及び市町村民税に係る扶養控除の廃止による影響を踏まえつつ、その在り方を含め検討を行い、その結果に基づき、必要な措置を講ずるものとする。
<sup>suppl-4241-24/art-2/par-1 · https://japanlaw.org/ja/child-allowance-act/suppl-4241-24/art-2/par-1 · https://japanlaw.org/l/346AC0000000073/suppl-4241-24/art-2/par-1</sup>
The government is to, promptly, conduct an examination of fiscal or tax measures, etc. relating to support for child-rearing, including how they ought to be, taking into account the effects of the payment of child allowance prescribed in the Child Allowance Act as amended by this Act and of the abolition of the deduction for dependents relating to income tax, prefectural inhabitant tax, and municipal inhabitant tax, and take necessary measures based on the results.
<sup>machine translation, not official</sup>

**第二項**  この法律による改正後の児童手当法附則第二条第一項の給付の在り方について、前項の結果に基づき、必要な措置を講ずるものとする。
<sup>suppl-4241-24/art-2/par-2 · https://japanlaw.org/ja/child-allowance-act/suppl-4241-24/art-2/par-2 · https://japanlaw.org/l/346AC0000000073/suppl-4241-24/art-2/par-2</sup>
With regard to how the benefit under Article 2, paragraph (1) of the Supplementary Provisions of the Child Allowance Act as amended by this Act ought to be, necessary measures are to be taken based on the results referred to in the preceding paragraph.
<sup>machine translation, not official</sup>

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## Cites
- suppl-4241-24/art-2/par-2: 児童手当法附則第二条第一項 → 児童手当法 附則第二条第一項 (Supplementary Provisions, Article 2, paragraph (1)), suppl-3461-73/art-2/par-1 — https://japanlaw.org/ja/child-allowance-act/suppl-3461-73/art-2/par-1 · https://japanlaw.org/l/346AC0000000073/suppl-3461-73/art-2/par-1
- suppl-4241-24/art-2/par-2: 前項 → 児童手当法 附則第二条第一項 (Supplementary Provisions, Article 2, paragraph (1)), suppl-4241-24/art-2/par-1 — https://japanlaw.org/ja/child-allowance-act/suppl-4241-24/art-2/par-1 · https://japanlaw.org/l/346AC0000000073/suppl-4241-24/art-2/par-1

## Cited by

1 provision cites this one. No official source publishes this direction.

- 児童手当法 附則第二条第二項（検討） — https://japanlaw.org/ja/child-allowance-act/suppl-4241-24/art-2/par-2 · https://japanlaw.org/l/346AC0000000073/suppl-4241-24/art-2/par-2

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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-20261009T094943-013, 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
