# 健康保険法施行令 / Order for Enforcement of the Health Insurance Act — 第十五条 (Article 15)

This is the Markdown twin of https://japanlaw.org/en/health-insurance-act-enforcement-order/art-15. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp.

- Law: 健康保険法施行令 (Order for Enforcement of the Health Insurance Act), 大正十五年勅令第二百四十三号
- English title "Order for Enforcement of the Health Insurance Act": claude-opus-5-5
- Kind: ImperialOrder — 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: 第十五条 (Article 15)（会計年度） — address `art-15`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/health-insurance-act-enforcement-order/art-15
- e-Gov law ID: 215IO0000000243 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page.
- Every provision below carries its address and its URL 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.

---

### 第十五条（会計年度） — Fiscal Year
<sup>caption: machine translation, not official</sup>
<sup>art-15 · https://japanlaw.org/en/health-insurance-act-enforcement-order/art-15</sup>

  **第一項**  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。
  <sup>art-15/par-1 · https://japanlaw.org/en/health-insurance-act-enforcement-order/art-15/par-1</sup>
  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).
  <sup>machine translation, not official</sup>

## Cited by

1 provision cites this one. No official source publishes this direction.

- 健康保険法施行令 第六十条第一項（準用） — https://japanlaw.org/en/health-insurance-act-enforcement-order/art-60/par-1

---

## Sources

- claude-opus-5-5 — English title of a law in this collection, written for this site, written 2026-11-06
- e-Gov 法令検索, Digital Agency (デジタル庁) — 健康保険法施行令 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/215IO0000000243/20261001_508CO0000000276), retrieved 2026-11-06
- claude-sonnet-5-5 — Machine translation, batch health-insurance-act-enforcement-order-20261106T164949-003, translated 2026-11-07
- This site's parser, version 229 — 健康保険法施行令 — structure, counts, cross-references and defined terms, computed 2026-11-06
