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Article 167Disposition of Surplus and Deficit

第百六十七条(利益及び損失の処理)

The Organization, with respect to business related to insured long-term care, in the event that a surplus is recorded according to the calculation of surplus and deficit for every fiscal year, must apply said surplus to offset any remaining deficit carried forward from the previous fiscal year, and, if there still remains a surplus, settle said surplus as a reserve fund.

機構は、介護保険関係業務に関し、毎事業年度、損益計算において利益を生じたときは、前事業年度から繰り越した損失をうめ、なお残余があるときは、その残余の額は、積立金として整理しなければならない。

The Organization, with respect to the business related to insured long-term care, in the event that a deficit is incurred according to the calculation of surplus and deficit for every fiscal year, must settle said deficit by reducing the reserve fund pursuant to the provisions of the preceding paragraph, and, if there still remains a deficit, settle said deficit as an item to be carried forward to the following fiscal year.

機構は、介護保険関係業務に関し、毎事業年度、損益計算において損失を生じたときは、前項の規定による積立金を減額して整理し、なお不足があるときは、その不足額は繰越欠損金として整理しなければならない。

The Organization may allocate said reserve fund pursuant to the provisions of paragraph (1) to the expenses necessary for operations listed in Article 160, paragraph (1), item (ii) and item (iii), within the amount as prescribed by a budget.

機構は、予算をもって定める金額に限り、第一項の規定による積立金を第百六十条第一項第二号及び第三号に掲げる業務に要する費用に充てることができる。

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