In New Zealand and the United States, the number of lone-parent benefits payments has at times appeared to exceed the number of single mothers in the country as reported in surveys (OECD, 2003, Chapter 4). Tokoro (2003) added: “It is very important to note that this benefit is only available to lone mothers, not lone fathers”. Under a revision of the Act on Child Rearing Allowances which came into effect from 1 August 2010, this benefit is now also provided to single fathers: but the research literature cited in this chapter refers to single mothers. Although this allowance is called the Child Rearing Allowance in official statistical publications and by some experts, it is called “child-care allowances” in Nitta et al. (