Child Allowance - Income threshold

• The amount of allowance varies depending on the recipient's previous year's income.
• If the recipient's income is equal to or greater than the income limit, the amount paid will be 5,000 yen per month per elementary school studenｔ, regardless of age in elementary school studenｔ. [Special Benefits]
• If the recipient's income is equal to or greater than the upper income limit, Child Allowance etc. will not be paid.

• This applies to the recipient's income in the previous year. (It is not a household income.)
• ※If both parents have income, the recipient who has a higher level of livelihood (usually the one with the higher income) will be the recipient.
• ※[Persons who are already receiving Child Allowance] In June of each year, if their previous year's income is higher than the current recipient category, or if their livelihood maintainers have changed due to marriage or divorce. For more information, please contact us.

• For Child Allowance from June, check the income of the recipient (claimer) and spouse's income during the previous year.

• Apply to the formula below, subtract the deduction amount and 80,000 yen from the recipient's income, give out the amount of "income handled by Child Allowance" and compare this amount with the income limit.
• Of the deductions, deductions for persons with disabilities, widows deductions, and working student deductions are 270,000 yen each. However, special disability deduction is 400,000 yen, and single parent deduction is 350,000 yen.

Please note that if your income falls below "B: Income upper limit" after Child Allowance is no longer paid, you will need to submit a certified invoice again.
After Child Allowance is no longer paid, procedures are required even if Child Allowance performs tax adjustment within the fiscal year and the income falls below the "B: the upper limit of income."

①When the income pertaining to the payment after the next fiscal year (June-) falls below the upper limit of income from the year of rejection or disappearance
　Please submit "Child Allowance, special benefit authorization bill" (PDF: 631KB) newly.
　About application time, income of the previous year was confirmed, and citizens can confirm (tax amount letter of advice of city prefectural tax) May 1 to 6/30, or that the previous year's income was fixed after that. If you do, please complete the procedure within 15 days from the day after you know.
　In Motoichi, the previous year's income can be confirmed from June, so even if you have you file before the above period, you will not be able to judge.
　If you apply during the above period, you will receive Child Allowance from June of the relevant year (on-time payment in October).

②If the exceptional benefit was received after the disappearance, the year in which the special benefit was received after the disappearance.
　Please submit a taxation certificate reflecting the tax correction for the relevant fiscal year and a petition (income amount changes within the limit due to tax correction) (PDF: 150KB).

③When the income (income of the previous year) pertaining to the payment in the dismissed / disappearance year (June-) falls below the upper limit of income
　Please submit a taxation certificate reflecting the tax correction and a petition (income amount changes within the limit due to tax correction) (PDF: 150KB).
　

　Please refer to the next page.