The fiscal year of a health insurance society begins on April 1 of each year and ends on March 31 of the following year; provided, however, that for the first fiscal year of the commencement of operations, it begins on the date operations are commenced and ends on March 31 of the following year (or, if the date operations are commenced is on or after January 1 and on or before March 31, of that year).
健康保険組合の会計年度は、毎年四月一日に始まり、翌年三月三十一日に終わる。ただし、事業開始の初年度にあっては、事業開始の日に始まり、翌年（事業開始の日が一月一日以降三月三十一日以前であるときは、その年）の三月三十一日に終わる。
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health insurance society
健康保険組合
A corporation that runs the health insurance of the insured persons who are its members; it and the Japan Health Insurance Association (全国健康保険協会) are the two insurers of health insurance (Health Insurance Act, Articles 4, 6 and 9). It is made up of the employers of the workplaces it covers, the insured persons they employ and its insured persons with optional and continued coverage (Article 8). An employer that regularly employs at least the number of insured persons a Cabinet Order (政令) sets, or employers that reach that number together, may set one up: they draw up its constitution (規約) with the consent of at least half of the insured persons at each workplace concerned, and obtain the authorization of the Minister of Health, Labour and Welfare (Articles 11 and 12).
Written by AI using Health Insurance Act, Arts. 4, 6, 8, 9, 11, 12 as a reference.