The Organization must prepare the inventory of assets, balance sheets, and profit and loss statement (hereinafter referred to as the "financial statements") for each business year with regard to the operations related to the medical care system for the elderly, and must submit them to the Minister of Health, Labour and Welfare within three months after the end of the relevant business year and obtain the approval of the Minister.
機構は、高齢者医療制度関係業務に関し、毎事業年度、財産目録、貸借対照表及び損益計算書（以下「財務諸表」という。）を作成し、当該事業年度の終了後三月以内に厚生労働大臣に提出し、その承認を受けなければならない。
The Organization, when submitting financial statements to the Minister of Health, Labour and Welfare pursuant to the provisions of the preceding paragraph, must attach to them a business report of said fiscal year, a statement of accounts that is prepared in accordance with categories of the budget, and a statement of opinion of an auditor concerning the financial statements and the statement of accounts, pursuant to the provisions of Order of the Ministry of Health, Labour and Welfare.
The Organization, when it obtains the approval of the Minister of Health, Labour and Welfare pursuant to the provisions of paragraph (1), must give public notice of the financial statements or a summary of the financial statements in the Official Gazette without delay, and maintain said financial statements and supporting detailed statements, and the business report, statement of accounts, and statement of opinion of the auditor as set forth in the preceding paragraph at its principal office, and offer them for public perusal for the period as determined by Order of the Ministry of Health, Labour and Welfare.