# 高齢者の医療の確保に関する法律 / Act on Assurance of Medical Care for Elderly People — 第百四十五条 (Article 145) - Law: 高齢者の医療の確保に関する法律 (Act on Assurance of Medical Care for Elderly People), 昭和五十七年法律第八十号 - English title "Act on Assurance of Medical Care for Elderly People": Ministry of Justice translation - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第百四十五条 (Article 145)（財務諸表等） — address `art-145` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/elderly-medical-care-act/art-145 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/357AC0000000080/art-145 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第百四十五条（財務諸表等） — (Financial Statements) caption: Ministry of Justice translation — Japanese Law Translation Database System art-145 · https://japanlaw.org/en/elderly-medical-care-act/art-145 · https://japanlaw.org/l/357AC0000000080/art-145 **第一項** 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。 art-145/par-1 · https://japanlaw.org/en/elderly-medical-care-act/art-145/par-1 · https://japanlaw.org/l/357AC0000000080/art-145/par-1 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. machine translation, not official **第二項** 機構は、前項の規定により財務諸表を厚生労働大臣に提出するときは、厚生労働省令で定めるところにより、これに当該事業年度の事業報告書及び予算の区分に従い作成した決算報告書並びに財務諸表及び決算報告書に関する監事の意見書を添付しなければならない。 art-145/par-2 · https://japanlaw.org/en/elderly-medical-care-act/art-145/par-2 · https://japanlaw.org/l/357AC0000000080/art-145/par-2 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. machine translation, not official **第三項** 機構は、第一項の規定による厚生労働大臣の承認を受けたときは、遅滞なく、財務諸表又はその要旨を官報に公告し、かつ、財務諸表及び附属明細書並びに前項の事業報告書、決算報告書及び監事の意見書を、主たる事務所に備えて置き、厚生労働省令で定める期間、一般の閲覧に供しなければならない。 art-145/par-3 · https://japanlaw.org/en/elderly-medical-care-act/art-145/par-3 · https://japanlaw.org/l/357AC0000000080/art-145/par-3 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. machine translation, not official --- ## Cites - art-145/par-2: 前項 → 高齢者の医療の確保に関する法律 第百四十五条第一項 (Article 145, paragraph (1)), art-145/par-1 — https://japanlaw.org/en/elderly-medical-care-act/art-145/par-1 · https://japanlaw.org/l/357AC0000000080/art-145/par-1 - art-145/par-3: 第一項 → 高齢者の医療の確保に関する法律 第百四十五条第一項 (Article 145, paragraph (1)), art-145/par-1 — https://japanlaw.org/en/elderly-medical-care-act/art-145/par-1 · https://japanlaw.org/l/357AC0000000080/art-145/par-1 - art-145/par-3: 前項 → 高齢者の医療の確保に関する法律 第百四十五条第二項 (Article 145, paragraph (2)), art-145/par-2 — https://japanlaw.org/en/elderly-medical-care-act/art-145/par-2 · https://japanlaw.org/l/357AC0000000080/art-145/par-2 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 高齢者の医療の確保に関する法律 第百四十五条第二項（財務諸表等） — https://japanlaw.org/en/elderly-medical-care-act/art-145/par-2 · https://japanlaw.org/l/357AC0000000080/art-145/par-2 - 高齢者の医療の確保に関する法律 第百四十五条第三項（財務諸表等） — https://japanlaw.org/en/elderly-medical-care-act/art-145/par-3 · https://japanlaw.org/l/357AC0000000080/art-145/par-3 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 高齢者の医療の確保に関する法律 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/357AC0000000080/20261001_507AC0000000087), retrieved 2026-10-19 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Act on Assurance of Medical Care for Elderly People — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/4903/tb), retrieved 2026-10-19 - claude-sonnet-5-5 — Machine translation, batch elderly-medical-care-act-20261019T105826-005, translated 2026-10-19 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch elderly-medical-care-act-20261019T105826-005, translated 2026-10-19 - This site's parser, version 209 — 高齢者の医療の確保に関する法律 — structure, counts, cross-references and defined terms, computed 2026-10-19