# 健康保険法 / Health Insurance Act — 第百六十七条 (Article 167) - Law: 健康保険法 (Health Insurance Act), 大正十一年法律第七十号 - English title "Health Insurance Act": 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: 第百六十七条 (Article 167)（保険料の源泉控除） — address `art-167` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/health-insurance-act/art-167 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/211AC0000000070/art-167 - 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. --- ### 第百六十七条（保険料の源泉控除） — (Deduction at Source of Insurance Premiums) caption: Ministry of Justice translation — Japanese Law Translation Database System art-167 · https://japanlaw.org/en/health-insurance-act/art-167 · https://japanlaw.org/l/211AC0000000070/art-167 **第一項** 事業主は、被保険者に対して通貨をもって報酬を支払う場合においては、被保険者の負担すべき前月の標準報酬月額に係る保険料（被保険者がその事業所に使用されなくなった場合においては、前月及びその月の標準報酬月額に係る保険料）を報酬から控除することができる。 art-167/par-1 · https://japanlaw.org/en/health-insurance-act/art-167/par-1 · https://japanlaw.org/l/211AC0000000070/art-167/par-1 When paying remuneration to an insured person in currency, an employer may deduct the insurance premium pertaining to the standard monthly remuneration amount to be borne by the insured person for the preceding month (insurance premiums pertaining to the standard monthly remuneration amount for the preceding month and the current month if the insured person is no longer employed at the place of business) from the remuneration. Ministry of Justice translation — Japanese Law Translation Database System **第二項** 事業主は、被保険者に対して通貨をもって賞与を支払う場合においては、被保険者の負担すべき標準賞与額に係る保険料に相当する額を当該賞与から控除することができる。 art-167/par-2 · https://japanlaw.org/en/health-insurance-act/art-167/par-2 · https://japanlaw.org/l/211AC0000000070/art-167/par-2 When paying a bonus to an insured person in currency, an employer may deduct an amount equivalent to the insurance premium pertaining to the standard bonus to be borne by the insured person from the bonus. Ministry of Justice translation — Japanese Law Translation Database System **第三項** 事業主は、前二項の規定によって保険料を控除したときは、保険料の控除に関する計算書を作成し、その控除額を被保険者に通知しなければならない。 art-167/par-3 · https://japanlaw.org/en/health-insurance-act/art-167/par-3 · https://japanlaw.org/l/211AC0000000070/art-167/par-3 In case of an insurance deduction pursuant to the provisions of the preceding two paragraphs, the employer must prepare financial statements on insurance premium deduction and notify the insured person of the amount of the deduction. Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-167/par-3: 前二項 → 健康保険法 第百六十七条第一項 (Article 167, paragraph (1)), art-167/par-1 — https://japanlaw.org/en/health-insurance-act/art-167/par-1 · https://japanlaw.org/l/211AC0000000070/art-167/par-1 - art-167/par-3: 前二項 → 健康保険法 第百六十七条第二項 (Article 167, paragraph (2)), art-167/par-2 — https://japanlaw.org/en/health-insurance-act/art-167/par-2 · https://japanlaw.org/l/211AC0000000070/art-167/par-2 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 健康保険法 第百六十七条第三項（保険料の源泉控除） — https://japanlaw.org/en/health-insurance-act/art-167/par-3 · https://japanlaw.org/l/211AC0000000070/art-167/par-3 - 健康保険法 第百六十九条第八項（日雇特例被保険者に係る保険料の負担及び納付義務） — https://japanlaw.org/en/health-insurance-act/art-169/par-8 · https://japanlaw.org/l/211AC0000000070/art-169/par-8 - 健康保険法 附則第二条第七項（健康保険組合の財政調整） — https://japanlaw.org/en/health-insurance-act/suppl-2111-70/art-2/par-7 · https://japanlaw.org/l/211AC0000000070/suppl-2111-70/art-2/par-7 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 健康保険法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/211AC0000000070/20261001_507AC0000000087), retrieved 2026-10-10 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Health Insurance Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3266/tb), retrieved 2026-10-10 - This site's parser, version 189 — 健康保険法 — structure, counts, cross-references and defined terms, computed 2026-10-10