The Organization, with regard to the operations related to the medical care system for the elderly (excluding the services prescribed in Article 139, paragraph (2); the same applies in the following paragraph and paragraph (1) of the following Article), in each business year, when profits have accrued based on the profit and loss calculation, must offset any losses carried over from the previous business year, and if there is any surplus even after offsetting the losses, the Organization must keep this surplus amount as a reserve fund.
The Organization, with regard to the operations related to the medical care system for the elderly, in each business year when a loss is incurred based on the calculation of profits and losses, must account for the loss by reducing the amount of the reserve fund under the provisions of the preceding paragraph, and if there is still a shortfall, the amount of the shortfall must be accounted for as a loss carried forward.
The Organization, limited to the amount specified in the budget, may allocate the reserve fund under the provisions of paragraph (1) to the expenses required for the business of providing Young-Old Grants to Insurers prescribed in Article 139, paragraph (1), item (i), the business of providing Old-Old Subsidies to an Association of Medical Care Systems for the Elderly Aged 75 and older prescribed in item (ii) of the same paragraph, and the business of providing childbirth and childcare grants to Insurers prescribed in item (iii) of the same paragraph, or the business to be carried out by obtaining approval pursuant to the provisions of paragraph (2) of the same Article.
機構は、予算をもつて定める金額に限り、第一項の規定による積立金を第百三十九条第一項第一号に規定する保険者に対し前期高齢者交付金を交付する業務、同項第二号に規定する後期高齢者医療広域連合に対し後期高齢者交付金を交付する業務及び同項第三号に規定する保険者に対し出産育児交付金を交付する業務又は同条第二項の規定により認可を受けて行う業務に要する費用に充てることができる。