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Child Rearing Allowance
About the Child Rearing Allowance System
The Child Rearing Allowance system aims to enhance child welfare by providing an allowance for costs related to raising children for qualifying households (single-parent households, or households in which one of the parents is effectively absent).
Please make all claims for Child Rearing Allowance payments at Welfare Division at your local ward office.
Eligibility for Child Rearing Allowances
Allowances will be given to those raising children until the last day of the fiscal year in which the child turns 18. If the child has a disability, the age will be raised to those under 20. Candidates must also fulfil one of the following requirements:
Those who meet any of the following criteria Cannot receive the allowance:
Income Limits (Beginning August 2018)
Should the income of the following for the previous fiscal year be over the amount stipulated in the chart below, payment of the full or partial allowance amount will be halted:
Note 1: “Support obligor” refers to those in the same household as the applicant who are direct blood relatives or siblings.
Note 2: For those applying from January to September, decisions will be based off the income earned the fiscal year before last.
Note 3: Income refers to the amount after employment income deduction and other necessary costs are deducted. If the applicant is the mother or father, roughly 80% of the costs associated with childcare will be included in their income.
Max Income Limit Chart |
|||
---|---|---|---|
Number of Dependents, etc. (see note below) |
Applicant |
Applicant (partial allowance amount) |
Applicant’s Spouse or Support Obligor |
0 |
490,000 yen |
1,920,000 yen |
2,360,000 yen |
1 |
870,000 yen |
2,300,000 yen |
2,740,000 yen |
2 |
1,250,000 yen |
2,680,000 yen |
3,120,000 yen |
3 |
1,630,000 yen |
3,060,000 yen |
3,500,000 yen |
4 |
2,010,000 yen |
3,440,000 yen |
3,880,000 yen |
Note: the number of dependents, etc., stipulated in the Income Tax Act.
1. As stipulated by the Income Tax Act, the above amounts will be increased as per below for those with spouses 70 or over, aged dependents, or specific dependents in the same household.
(1) For applicants:
・ 100,000 yen per spouse 70 or over, or per aged dependent in the same household
・ 150,000 yen per specific dependent (including dependents 16 or older and under 19 who qualify for deductions)
(2) For applicant spouses or support obligors:
・ 60,000 yen per aged dependent
Note: If all dependents, etc., are over 70, one may be excluded entirely.
2. As stipulated in the Local Tax Act, if there are any deductions per the following table, they will be deducted from the income amount. 80,000 yen will also be deducted across the board as a social insurance premium.
Category |
Deductible Amount |
---|---|
Deduction for the Disabled Individuals |
270,000 yen |
Special Deduction for the Severely Disabled Individuals |
400,000 yen |
Deduction for Working Students |
270,000 yen |
Deductions for Casualty Losses/Medical Expenses/Small Enterprise Mutual Aid Premiums/Special Deduction for Spouses |
Amount relevant to the deduction amount |
Note: the following deductions will only be applied to caregivers, support obligors, or those raising orphans (excluding cases in which the caregiver is the mother or father):
Widow/Widower Deduction 270,000 yen
Special Widow Deduction 350,000 yen
Note: Widow/Widower Deductions/Special Widow Deductions can be applied to single caregivers, support obligors, and those raising orphans who have never been married if they submit the proper documentation.
Only those caregivers, support obligors, and those raising orphans who meet the following criteria as of December 31 of the year for which their income total is considered may be eligible for Widow/Widower Deductions:
(1) A woman who became a legal mother without getting married and is currently unmarried with either (a) dependents or (b) a child who is her dependent. The gross income of the child must be 380,000 yen or less and they must not be anyone’s deductible spouse or dependent. The amount which can be deducted from the income is 270,000 yen.
(2) Those who meet the criteria listed in (1) and have a child who is a dependent, and whose total income is 5,000,000 yen or less. The amount which can be deducted from income is 350,000 yen.
(3) A man who became a legal father without getting married and is currently unmarried with a child who is his dependent, and with a total income of 5,000,000 yen or less. The gross income of the child must be 380,000 yen or less and they must not be anyone’s deductible spouse or dependent. The amount which can be deducted from the income is 270,000 yen.
Note 1: Caregivers, support obligors, and those raising orphans must also submit a complete record of their family registers, a complete record of the family register of the child, and the certificate of income for the child.
Note 2: Documentation and paperwork must be submitted each year the applicant would like to receive the Widow/Widowers Deduction.
Note 3: Please be aware that even with proper documentation and paperwork, the amount of the allowance may not change.
Allowance Per Month
Full Allowance Amount |
Partial Allowance Amount |
|
1st Child |
43,160 yen |
43,150 yen to 10,180 yen |
2nd Child |
10,190 yen |
10,180 yen to 5,100 yen |
3rd Child (and above) |
6,110 yen |
6,100 yen to 3,060 yen |
The partial allowance amount will be decided based on factors such as income and the number of dependents. Thus, the amount will depend on the circumstances for each family. Amounts are calculated as follows:
The allowance amount for one child=43,150 yen-(the income of the applicant*-the full allowance max income limit of the applicant**)×0.0230559 (amounts less than 10 yen will be rounded off)
Additional allowance amount for the second child=10,180 yen-(the income of the applicant-the full allowance max income limit of the applicant)×0.0035524 (amounts less than 10 yen will be rounded off)
Additional allowance amount for the third or more child=6,100 yen-(the income of the applicant-the full allowance max income limit of the applicant)×0.0021259 (amounts less than 10 yen will be rounded off)
*This amount refers to the amount after employment income deductions (and all other deductions) and the addition of roughly 80% of the costs of childcare.
**The max income limit can be found in the previous table “Max Income Limit.”
***Allowance amounts are subject to change according to indexation.
Receiving Multiple Benefits such as Public Pensions, etc.
If the amount of public pension (or other pensions, etc.) that the recipient (claimant) and their child are receiving is less than the amount of the Child Rearing Allowance, the amount of the Child Rearing Allowance will be the difference in the amount.
Criteria for Receiving the Allowance
Partial Payment Suspensions
In the following cases, the allowance amount allotted to the recipient (excluding caregivers) shall be reduced by half:
However, those who submit paperwork stating the following circumstances will not be subject to partial payment suspensions:
Payment Methods
Payments will be made in six installments. The payment cycle will begin in the month following the month in which the application was made (January, March, May, July, September, and November); however, applicants will not receive payment for the month in which they have submitted their application. The amount for the previous two months will be directly deposited into the claimants’ bank account (payments will be made on the 11th of each month; if the 11th falls on a holiday or weekend, payment will be made on the previous weekday).
The system of payment over six installments in odd-numbered months began in November 2019.
With this amendment to the system, the Fy for the income which will determine the allowance amount will change.
(Current Status Notification Forms are still due in August. Those who do not submit Current Status Notification Forms will have their allowances suspended.)
Allowance amounts from August 2018 to October 2019 were based off income from Fy 2017.
Allowance for: |
Apr 2018 |
May 2018 |
June 2018 |
Jul 2018 |
Aug 2018 |
Sept 2018 |
Oct 2018 |
Nov 2018 |
Dec 2018 |
Jan 2019 |
Feb 2019 |
Mar 2019 |
Payment Month |
Aug |
Aug |
Aug |
Aug |
Dec |
Dec |
Dec |
Dec |
Apr |
Apr |
Apr |
Apr |
Fy for the income which will determine the allowance: |
2016 |
2016 |
2016 |
2016 |
2017 |
2017 |
2017 |
2017 |
2017 |
2017 |
2017 |
2017 |
Allowance for: |
Apr 2019 |
May 2019 |
June 2019 |
July 2019 |
Aug 2019 |
Sept 2019 |
Oct 2019 |
Nov 2019 |
Dec 2019 |
Jan 2020 |
Feb 2020 |
Mar 2020 |
Payment Month |
Aug |
Aug |
Aug |
Aug |
Nov |
Nov |
Nov |
Jan |
Jan |
Mar |
Mar |
May |
Fy for the income which will determine the allowance: |
2017 |
2017 |
2017 |
2017 |
2017 |
2017 |
2017 |
2018 |
2018 |
2018 |
2018 |
2018 |
Allowance for: |
Apr 2020 |
May 2020 |
June 2020 |
July 2020 |
Aug 2020 |
Sept 2020 |
Oct 2020 |
Nov 2020 |
Dec 2020 |
Jan 2021 |
Feb 2021 |
Mar 2021 |
Payment Month |
May |
July |
July |
Sept |
Sept |
Nov |
Nov |
Jan |
Jan |
Mar |
Mar |
May |
Fy for the income which will determine the allowance: |
2018 |
2018 |
2018 |
2018 |
2018 |
2018 |
2018 |
2019 |
2019 |
2019 |
2019 |
2019 |
Procedures/Offices
Necessary paperwork will depend on the circumstances of the applicant. For example, applicants will need Resident Records (Certificates of Residence) and/or complete records of their family registers. Please be sure to ask about all necessary documentation before applying. Paperwork is to be submitted at Welfare Division of your local ward office.
Current Status Notification Forms
Those receiving Child Rearing Allowances must submit a Current Status Notification Form each August to determine their eligibility moving forward. (Those who do not submit this form will not be able to receive the allowance moving forward.)
Those who have been receiving Child Rearing Allowances for over five years must submit a Child Rearing Allowance Partial Payment Suspension Exemption Form. Please be aware that those who do not submit an exemption form may be subject to a 50% cut in allowance funds.
Notification shall be sent to those who qualify for partial payment suspension, so please take the time to submit the necessary paperwork.
Usage of Individual Number (also known as My Number)
Beginning January 2016, it is now mandatory for applicants to submit paperwork confirming their Individual Number and identity when applying for the Child Rearing Allowance.
Examples of Documentation Confirming Individual Numbers:
・Individual Number Card (in which case, paperwork confirming identity is not necessary), Individual Number Notification Card, a copy of your Resident Record (Certificate of Residence) with a record of your individual number printed on it, other documents with a record of your individual number.
Examples of Documentation Confirming Identity:
・Driver’s License, passport, Residence Card and other forms of photo ID
For those who do not have any forms of ID or documentation listed above—you will need two of the following kinds of documentation: Health Insurance Card, Child Rearing Allowance Certificate, National Pension Book, Single Parent Household Medical Benefits Certificate, and similar documentation.
There are cases in which the individual number for children/spouses/support obligors may be necessary in addition to the individual number of the applicant (recipient). Be sure to confirm whose individual numbers will be necessary before you apply.
Family Support Section, Children and Families Support Division, Children’s Outlook Bureau