# 児童扶養手当法 / Child Rearing Allowance Act — 附　則 (Supplementary Provisions) This is the Markdown twin of https://japanlaw.org/ja/child-rearing-allowance-act/suppl-3361-238. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 児童扶養手当法 (Child Rearing Allowance Act), 昭和三十六年法律第二百三十八号 - English title "Child Rearing 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: 附　則 (Supplementary Provisions) — address `suppl-3361-238` - Text in force since: 2025-06-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/child-rearing-allowance-act/suppl-3361-238 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/336AC0000000238/suppl-3361-238 - 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. --- ## 附　則 suppl-3361-238 · https://japanlaw.org/ja/child-rearing-allowance-act/suppl-3361-238 · https://japanlaw.org/l/336AC0000000238/suppl-3361-238 **第一項** この法律は、昭和三十七年一月一日から施行する。ただし、附則第二項の規定は、公布の日から施行する。 suppl-3361-238/par-1 · https://japanlaw.org/ja/child-rearing-allowance-act/suppl-3361-238/par-1 · https://japanlaw.org/l/336AC0000000238/suppl-3361-238/par-1 This Act comes into effect on January 1, 1962; provided, however, that the provisions of paragraph (2) of the Supplementary Provisions come into effect on the date of promulgation. machine translation, not official **第七項** 第二十一条の規定の昭和六十一年度から昭和六十三年度までの各年度における適用については、同条中「十分の八」とあるのは「十分の七」と、「十分の二」とあるのは「十分の三」とする。 suppl-3361-238/par-7 · https://japanlaw.org/ja/child-rearing-allowance-act/suppl-3361-238/par-7 · https://japanlaw.org/l/336AC0000000238/suppl-3361-238/par-7 With regard to the application of the provisions of Article 21 in each fiscal year from fiscal year 1986 through fiscal year 1988, the phrase "eight tenths" in that Article is deemed to be replaced with "seven tenths", and the phrase "two tenths" is deemed to be replaced with "three tenths". machine translation, not official **第八項** 第二十三条第二項において読み替えて準用する国民年金法第九十七条第一項の規定の適用については、当分の間、同項の規定にかかわらず、各年の延滞税特例基準割合（租税特別措置法（昭和三十二年法律第二十六号）第九十四条第一項に規定する延滞税特例基準割合をいう。）が年七・三パーセントの割合に満たない場合には、その年中においては、第二十三条第二項において読み替えて準用する国民年金法第九十七条第一項中「年十四・六パーセントの割合」とあるのは、「租税特別措置法（昭和三十二年法律第二十六号）第九十四条第一項に規定する延滞税特例基準割合に年七・三パーセントの割合を加算した割合」とする。 suppl-3361-238/par-8 · https://japanlaw.org/ja/child-rearing-allowance-act/suppl-3361-238/par-8 · https://japanlaw.org/l/336AC0000000238/suppl-3361-238/par-8 With regard to the application of the provisions of Article 97, paragraph (1) of the National Pension Act as applied mutatis mutandis with necessary replacement of terms under Article 23, paragraph (2), for the time being, notwithstanding the provisions of Article 97, paragraph (1) of the National Pension Act, if the special base rate for delinquent tax for a given year (meaning the special base rate for delinquent tax prescribed in Article 94, paragraph (1) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957)) is less than the rate of 7.3 percent per annum, then during that year the phrase "the rate of 14.6 percent per annum" in Article 97, paragraph (1) of the National Pension Act as applied mutatis mutandis with necessary replacement of terms under Article 23, paragraph (2) is deemed to be replaced with "the rate obtained by adding the rate of 7.3 percent per annum to the special base rate for delinquent tax prescribed in Article 94, paragraph (1) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957)". machine translation, not official --- ## Cites - suppl-3361-238/par-7: 第二十一条 → 児童扶養手当法 第二十一条 (Article 21), art-21 — https://japanlaw.org/ja/child-rearing-allowance-act/art-21 · https://japanlaw.org/l/336AC0000000238/art-21 - suppl-3361-238/par-8: 第二十三条第二項 → 児童扶養手当法 第二十三条第二項 (Article 23, paragraph (2)), art-23/par-2 — https://japanlaw.org/ja/child-rearing-allowance-act/art-23/par-2 · https://japanlaw.org/l/336AC0000000238/art-23/par-2 - suppl-3361-238/par-8: 国民年金法第九十七条第一項 → 国民年金法 第九十七条第一項 (Article 97, paragraph (1)), art-97/par-1 — https://japanlaw.org/ja/national-pension-act/art-97/par-1 · https://japanlaw.org/l/334AC0000000141/art-97/par-1 - suppl-3361-238/par-8: 租税特別措置法（昭和三十二年法律第二十六号）第九十四条第一項 → 租税特別措置法 第九十四条第一項 (Article 94, paragraph (1)), art-94/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-94/par-1 · https://japanlaw.org/l/332AC0000000026/art-94/par-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 児童扶養手当法 — the text in force from 2025-06-01 (https://laws.e-gov.go.jp/law/336AC0000000238/20250601_504AC0000000068), retrieved 2026-11-04 - Japanese Law Translation Database System, Ministry of Justice (法務省) — 児童扶養手当法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/788), retrieved 2026-09-23 - claude-sonnet-5-5 — Machine translation, batch child-rearing-allowance-act-20261104T155257-007, translated 2026-11-05 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch child-rearing-allowance-act-20261104T155257-007, translated 2026-11-05 - This site's parser, version 224 — 児童扶養手当法 — structure, counts, cross-references and defined terms, computed 2026-11-04