1. Payments as "Special Benefits for Child Rearing Households" are made to persons receiving child allowance payments in an effort to reduce the burden to the family budget for child rearing households to facilitate consumer spending following the increase in the consumption tax rate in April 2014. An application must be made to the municipality where you had a residence certificate for as of January 1, 2014 to receive this payment. We ask persons eligible for receiving this benefit to submit their application within the application period. Information on "Special Benefits for Child Rearing Households" Payment Conditions No. of dependent relatives Income ceiling threshold (Reference income) 06,220,000 yen 8,333,000 yen 16,600,000 yen 8,756,000 yen 26,980,000 yen 9,178,000 yen 37,360,000 yen 9,600,000 yen 47,740,000 yen10,021,000 yen 58,120,000 yen10,421,000 yen Be aware that "reference income" figures are calculated based off of salary income only. ■Persons subject to benefit payments Persons meeting all of the following conditions ① Persons receiving child allowances/special allowances*for the month of January 2014 ② Persons whose income for 2013 does not exceed the income ceiling threshold for child allowance payments *Special allowances refer to payments of 5,000 yen made as a uniform monthly sum per child. *Includes persons receiving child allowances/special allowances for the month of February 2014 for children born on January 1, 2014. [Child allowance: Income ceiling threshold] ■Payment amount 10,000 yen per child subject to the benefit (Notes) ○ The income ceiling threshold for persons with spouses or dependent relatives who are subject to tax deductions for the elderly as stipulated in the Income Tax Act, shall be raised by 60,000 yen per qualified spouse or dependent on an annual income basis for the amounts specified to the left. ○ In families of six dependents or more, the income ceiling threshold will be the amount specified above plus 380,000 yen per dependent over the fifth dependent (or 440,000 yen in the case of spouses or dependents eligible for tax deductions for the elderly) on an annual income basis. ■Children subject to Special Benefits Children subject to child allowances/special allowances for the month of January 2014 However, the following children are ineligible. ・Children eligible* for "temporary welfare benefits" * Persons that are not taxed with municipal resident tax (per capita tax rate), or persons stipulated as being exempt from municipal resident tax in bylaws［Excluding dependent relatives of a person taxed with municipal resident tax (per capita tax rate)］ ・Children that are considered aided persons in the public assistance system ・Children born on January 1 2014 are included as children subject to the benefit if they are subject to child allowances/special allowances for the month of February 2014. ・A child subject to the child allowances/special allowances above shall be included as a child subject to the benefit even if he or she has graduated from junior high school at the time of application for, or payment of, special benefits for child rearing households. ・Children who have passed away since January 1 2014 are ineligible.

2. Attention ・Persons subject to “temporary welfare benefits” are required to submit a separate application. Please use the contact details below for further details. ●●City Office ●●Division "Special Benefits for Child Rearing Households" reception counter Persons in charge: ●●, ●● PH:000(000)0000 (Extension:0000) Ministry of Health, Labour and Welfare "Special Benefits for Child Rearing Households" line PH: 03-3595-3528 *A call center is set to open from May 2014. We will inform you of the phone number, etc. of the new call center as soon as it opens. Means of Receiving Payments Payments will be made to the transfer account for child allowance payments (or the account specified on the application form). *Persons who have difficulties receiving transfer payment due to not having an account with a financial institution, etc. are able to receive cash payments at the reception counter. The application method is as described below. ■Application point : ●●City Office ●●Division "Special Benefits for Child Rearing Households" reception counter Eligible to persons with a residence certificate for ●● City as of January 1, 2014. *Please be aware that, for example, persons who have relocated to ●● City on January 2 2014 or afterwards need to submit the application to the municipality where the person had the residence certificate on January 1 2014. ■Application period : 2014/ (MM)/ (DD) (●) to (MM)/ (DD) (●) ■Documents for submission : Application form It is acquired from (mailed by) the ●●division Application Method *The following documents are required if specifying a transfer account different from the one being used for child allowance payments as the means of receiving special benefit payments. Documents verifying applicant's identity Copy of your basic residential registers card, driver's license, passport, etc. Documents verifying the specified account Copy of a bank book or cash card that shows the name of the financial institution of the payee account, the account number and the account holder's name (in Kana) ・Be aware that, as a general rule, applications made outside of the application period, and applications made by persons without a residence certificate for ●● city as of January 1, 2014 will not be accepted. ・Application periods, etc. differ depending on the municipality. Persons with a different application point to ●● City should either contact or check the website of their municipality in advance.