Article 2. In cases where cities, towns and villages (including associations of cities, towns and villages;hereinafter the same.) supply the textbooks of the national language and arithmetic to be used in the first grade course as provided for by Cabinet Order, for the children who enter the first grade of the elementary schools set up by them (including those children who are trusted by those cities, towns and villages to the Government, or To, Do, Fu and prefectures, or to the school juridical persons for their education in accordance with the provision of Article 104 paragraph 1 of the School Education Law (Law No.26 of 1947) and excluding those who are transferred from other schools in the course of the school year.), the Government shall subsidize, within limit of its budget, half of the expenses needed for the supply, in order to fulfil the aim mentioned in the preceding Article.