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Article 72-3Transfers to Special Accounts of Municipalities, etc.

第七十二条の三(市町村の特別会計への繰入れ等)

Each Municipality shall, pursuant to Cabinet Order provisions, transfer from its general fund to the special account of that Municipality for its national health insurance program, an amount calculated, pursuant to Cabinet Order provisions, based on the total amount of insurance premiums relating to insured persons or the national health insurance tax under the provisions of , in each case after reductions have been made through reduced assessments of insurance premiums with respect to persons with small income pursuant to a Municipal Ordinance or through any reduction of national health insurance tax as set forth in and by taking into consideration the financial condition of the national health insurance program and other circumstances.

市町村は、政令で定めるところにより、一般会計から、所得の少ない者について条例で定めるところにより行う保険料の減額賦課又はに規定する国民健康保険税の減額に基づき被保険者に係る保険料又はの規定による国民健康保険税につき減額した額の総額を基礎とし、国民健康保険の財政の状況その他の事情を勘案して政令で定めるところにより算定した額を当該市町村の国民健康保険に関する特別会計に繰り入れなければならない。

Each prefecture shall, pursuant to Cabinet Order provisions, bear an amount equal to three-fourths of the amount to be transferred pursuant to the provisions of the preceding paragraph.

都道府県は、政令の定めるところにより、前項の規定による繰入金の四分の三に相当する額を負担する。

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