# 健康保険法 / Health Insurance Act — 第七条の二十九 (Article 7-29) - 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: 第七条の二十九 (Article 7-29)（会計監査人の監査） — address `art-7-29` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/health-insurance-act/art-7-29 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/211AC0000000070/art-7-29 - 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. --- ### 第七条の二十九（会計監査人の監査） — (Audit by Accounting Auditor) caption: Ministry of Justice translation — Japanese Law Translation Database System art-7-29 · https://japanlaw.org/en/health-insurance-act/art-7-29 · https://japanlaw.org/l/211AC0000000070/art-7-29 **第一項** 協会は、財務諸表、事業報告書（会計に関する部分に限る。）及び決算報告書について、監事の監査のほか、会計監査人の監査を受けなければならない。 art-7-29/par-1 · https://japanlaw.org/en/health-insurance-act/art-7-29/par-1 · https://japanlaw.org/l/211AC0000000070/art-7-29/par-1 JHIA must be audited by an accounting auditor, beyond being audited by an auditor, with regard to the financial statements, the business report (limited to the portion related to accounting), and the statement of accounts. Ministry of Justice translation — Japanese Law Translation Database System **第二項** 会計監査人は、厚生労働大臣が選任する。 art-7-29/par-2 · https://japanlaw.org/en/health-insurance-act/art-7-29/par-2 · https://japanlaw.org/l/211AC0000000070/art-7-29/par-2 An accounting auditor is appointed by the Minister of Health, Labour and Welfare. Ministry of Justice translation — Japanese Law Translation Database System **第三項** 会計監査人は、公認会計士（公認会計士法（昭和二十三年法律第百三号）第十六条の二第五項に規定する外国公認会計士を含む。）又は監査法人でなければならない。 art-7-29/par-3 · https://japanlaw.org/en/health-insurance-act/art-7-29/par-3 · https://japanlaw.org/l/211AC0000000070/art-7-29/par-3 An accounting auditor must be a certified public accountant (including a foreign certified public accountant provided for in Article 16-2, paragraph (5) of the Certified Public Accountants Act (Act No. 103 of 1948)) or auditing corporation. Ministry of Justice translation — Japanese Law Translation Database System **第四項** 公認会計士法の規定により、財務諸表について監査をすることができない者は、会計監査人となることができない。 art-7-29/par-4 · https://japanlaw.org/en/health-insurance-act/art-7-29/par-4 · https://japanlaw.org/l/211AC0000000070/art-7-29/par-4 A person who is ineligible to audit financial statements pursuant to the provisions of the Certified Public Accountant Act is ineligible to become an accounting auditor. Ministry of Justice translation — Japanese Law Translation Database System **第五項** 会計監査人の任期は、その選任の日以後最初に終了する事業年度の財務諸表についての厚生労働大臣の前条第二項の承認の時までとする。 art-7-29/par-5 · https://japanlaw.org/en/health-insurance-act/art-7-29/par-5 · https://japanlaw.org/l/211AC0000000070/art-7-29/par-5 The term of office of an accounting auditor is until the Minister of Health, Labour and Welfare gives approval under paragraph (2) of the preceding Article for financial statements for the first business year that ends after the date of the appointment. Ministry of Justice translation — Japanese Law Translation Database System **第六項** 厚生労働大臣は、会計監査人が次の各号のいずれかに該当するときは、その会計監査人を解任することができる。 art-7-29/par-6 · https://japanlaw.org/en/health-insurance-act/art-7-29/par-6 · https://japanlaw.org/l/211AC0000000070/art-7-29/par-6 If an accounting auditor falls under any of the following items, the Minister of Health, Labour and Welfare may dismiss the accounting auditor: Ministry of Justice translation — Japanese Law Translation Database System **一** 職務上の義務に違反し、又は職務を怠ったとき。 art-7-29/par-6/item-1 · https://japanlaw.org/en/health-insurance-act/art-7-29/par-6/item-1 · https://japanlaw.org/l/211AC0000000070/art-7-29/par-6/item-1 the accounting auditor has violated the obligations of the accounting auditor's duties or has been negligent in the performance thereof; Ministry of Justice translation — Japanese Law Translation Database System **二** 会計監査人たるにふさわしくない非行があったとき。 art-7-29/par-6/item-2 · https://japanlaw.org/en/health-insurance-act/art-7-29/par-6/item-2 · https://japanlaw.org/l/211AC0000000070/art-7-29/par-6/item-2 the accounting auditor has committed a conduct unbecoming of an accounting auditor; or Ministry of Justice translation — Japanese Law Translation Database System **三** 心身の故障のため、職務の遂行に支障があり、又はこれに堪えないとき。 art-7-29/par-6/item-3 · https://japanlaw.org/en/health-insurance-act/art-7-29/par-6/item-3 · https://japanlaw.org/l/211AC0000000070/art-7-29/par-6/item-3 due to a mental or physical disorder, the accounting auditor is unable to perform the accounting auditor's duties or is incapable of bearing the demands of the duties. Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-7-29/par-3: 公認会計士法（昭和二十三年法律第百三号）第十六条の二第五項 → e-Gov law 323AC0000000103, 第十六条の二第五項 (Article 16-2, paragraph (5)), art-16-2/par-5 — not held in this collection - art-7-29/par-5: 前条第二項 → 健康保険法 第七条の二十八第二項 (Article 7-28, paragraph (2)), art-7-28/par-2 — https://japanlaw.org/en/health-insurance-act/art-7-28/par-2 · https://japanlaw.org/l/211AC0000000070/art-7-28/par-2 ## Cited by 1 provision cites this one. No official source publishes this direction. - 健康保険法 第七条の二十八第二項（財務諸表等） — https://japanlaw.org/en/health-insurance-act/art-7-28/par-2 · https://japanlaw.org/l/211AC0000000070/art-7-28/par-2 --- ## 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