# 健康保険法 / Health Insurance Act — 第五条の三 (Supplementary Provisions, Article 5-3)

- 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: 第五条の三 (Supplementary Provisions, Article 5-3) — address `suppl-2111-70/art-5-3`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/health-insurance-act/suppl-2111-70/art-5-3
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/211AC0000000070/suppl-2111-70/art-5-3
- 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.

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### 第五条の三
<sup>suppl-2111-70/art-5-3 · https://japanlaw.org/en/health-insurance-act/suppl-2111-70/art-5-3 · https://japanlaw.org/l/211AC0000000070/suppl-2111-70/art-5-3</sup>

**第一項**  令和八年度においては、第百五十三条及び第百五十四条並びに附則第四条の二及び第五条並びに前条の規定にかかわらず、国庫は、附則第五条の規定により読み替えて適用される第百五十三条及び第百五十四条第一項、附則第四条の二の規定により読み替えて適用される附則第五条の規定により読み替えられた第百五十四条第二項並びに附則第五条の規定により読み替えて適用される前条の規定により算定される額から、第一号に掲げる額（第三号に掲げる累計額がある場合には、第一号に掲げる額から当該累計額を控除して得た額）から第二号に掲げる額を控除して得た額（当該額が零を下回る場合には、零とする。）に千分の百六十四を乗じて得た額に五百億八百五十九万七千円を加えて得た額を控除して得た額を補助する。
<sup>suppl-2111-70/art-5-3/par-1 · https://japanlaw.org/en/health-insurance-act/suppl-2111-70/art-5-3/par-1 · https://japanlaw.org/l/211AC0000000070/suppl-2111-70/art-5-3/par-1</sup>
In fiscal year 2026, notwithstanding the provisions of Articles 153 and 154, Articles 4-2 and 5 of the Supplementary Provisions and the preceding Article, the national treasury subsidizes the amount obtained by deducting, from the amount calculated pursuant to the provisions of Article 153 and Article 154, paragraph (1) as applied with replacement of terms pursuant to the provisions of Article 5 of the Supplementary Provisions, Article 154, paragraph (2) as replaced pursuant to the provisions of Article 5 of the Supplementary Provisions and applied with replacement of terms pursuant to the provisions of Article 4-2 of the Supplementary Provisions, and the preceding Article as applied with replacement of terms pursuant to the provisions of Article 5 of the Supplementary Provisions, the amount obtained by adding 50,008,597,000 yen to the amount obtained by multiplying by 0.164 the amount obtained by deducting the amount listed in item (ii) from the amount listed in item (i) (if there is a cumulative amount listed in item (iii), the amount obtained by deducting that cumulative amount from the amount listed in item (i)) (if that amount is less than zero, zero).
<sup>machine translation, not official</sup>

  **一**  持続可能な医療保険制度を構築するための国民健康保険法等の一部を改正する法律（平成二十七年法律第三十一号。以下「国保法等一部改正法」という。）第六条の規定による改正前の附則第五条の四から第五条の六までの規定を適用しないとしたならば積み立てられることとなる令和七年度末における協会の準備金の額
  <sup>suppl-2111-70/art-5-3/par-1/item-1 · https://japanlaw.org/en/health-insurance-act/suppl-2111-70/art-5-3/par-1/item-1 · https://japanlaw.org/l/211AC0000000070/suppl-2111-70/art-5-3/par-1/item-1</sup>
  the amount of JHIA's reserves at the end of fiscal year 2025 that would be accumulated if the provisions of Articles 5-4 through 5-6 of the Supplementary Provisions prior to the amendment by Article 6 of the Act Partially Amending the National Health Insurance Act, etc. to Establish a Sustainable Medical Insurance System (Act No. 31 of 2015; hereinafter referred to as the "National Health Insurance Act, etc. Partial Amendment Act") were not applied;
  <sup>machine translation, not official</sup>

  **二**  次に掲げる額のうちいずれか高い額
  <sup>suppl-2111-70/art-5-3/par-1/item-2 · https://japanlaw.org/en/health-insurance-act/suppl-2111-70/art-5-3/par-1/item-2 · https://japanlaw.org/l/211AC0000000070/suppl-2111-70/art-5-3/par-1/item-2</sup>
  the higher of the following amounts:
  <sup>machine translation, not official</sup>

    **イ**  平成二十六年度末における協会の準備金の額及び平成二十六年度において独立行政法人年金・健康保険福祉施設整理機構法の一部を改正する法律（平成二十三年法律第七十三号）附則第五条の規定によりなお従前の例によることとされた同法による改正前の独立行政法人年金・健康保険福祉施設整理機構法（平成十七年法律第七十一号）第十五条第一項の規定により年金特別会計の健康勘定に納付された額を原資として平成二十七年度中に協会に対して交付された額の合算額
    <sup>suppl-2111-70/art-5-3/par-1/item-2/sub-1 · https://japanlaw.org/en/health-insurance-act/suppl-2111-70/art-5-3/par-1/item-2/sub-1 · https://japanlaw.org/l/211AC0000000070/suppl-2111-70/art-5-3/par-1/item-2/sub-1</sup>
    the total of the amount of JHIA's reserves at the end of fiscal year 2014 and the amount granted to JHIA during fiscal year 2015 using as its source the amount paid into the health account of the pension special account in fiscal year 2014 pursuant to Article 15, paragraph (1) of the Act on the Pension and Health Insurance Welfare Facilities Reorganization Organization, Independent Administrative Agency (Act No. 71 of 2005) prior to the amendment by the Act Partially Amending the Act on the Pension and Health Insurance Welfare Facilities Reorganization Organization, Independent Administrative Agency (Act No. 73 of 2011), with respect to which the provisions then in force continue to govern pursuant to Article 5 of the Supplementary Provisions of that Act; or
    <sup>machine translation, not official</sup>

    **ロ**  国保法等一部改正法第六条の規定による改正前の附則第五条の四から第五条の六までの規定を適用しないとしたならば積み立てられることとなる平成二十七年度から令和六年度までの間の各事業年度の事業年度末における協会の準備金の額（平成二十七年度から当該各事業年度までの間において独立行政法人通則法（平成十一年法律第百三号）第四十六条の二第一項から第三項まで及び独立行政法人地域医療機能推進機構法（平成十七年法律第七十一号）第十六条第二項の規定により年金特別会計の健康勘定に納付された額（以下「納付額」という。）を原資として、協会に対して交付された額がある場合には、当該各事業年度の事業年度末における協会の準備金の額から、平成二十七年度から当該各事業年度までの間における当該交付された額の累計額を控除して得た額）のうち最も高い額
    <sup>suppl-2111-70/art-5-3/par-1/item-2/sub-2 · https://japanlaw.org/en/health-insurance-act/suppl-2111-70/art-5-3/par-1/item-2/sub-2 · https://japanlaw.org/l/211AC0000000070/suppl-2111-70/art-5-3/par-1/item-2/sub-2</sup>
    the highest of the amounts of JHIA's reserves at the end of each business year from fiscal year 2015 through fiscal year 2024 that would be accumulated if the provisions of Articles 5-4 through 5-6 of the Supplementary Provisions prior to the amendment by Article 6 of the National Health Insurance Act, etc. Partial Amendment Act were not applied (where there is an amount granted to JHIA using as its source the amount paid into the health account of the pension special account pursuant to Article 46-2, paragraphs (1) through (3) of the Act on General Rules for Incorporated Administrative Agencies (Act No. 103 of 1999) and Article 16, paragraph (2) of the Act on Japan Community Health Care Organization, Incorporated Administrative Agency (Act No. 71 of 2005) between fiscal year 2015 and each such business year (hereinafter referred to as the "amount paid in"), the amount obtained by deducting the cumulative amount of the amounts so granted between fiscal year 2015 and each such business year from the amount of JHIA's reserves at the end of each such business year); and
    <sup>machine translation, not official</sup>

  **三**  平成二十七年度から令和七年度までの間における納付額を原資として、協会に対して交付された額の累計額
  <sup>suppl-2111-70/art-5-3/par-1/item-3 · https://japanlaw.org/en/health-insurance-act/suppl-2111-70/art-5-3/par-1/item-3 · https://japanlaw.org/l/211AC0000000070/suppl-2111-70/art-5-3/par-1/item-3</sup>
  the cumulative amount of the amounts granted to JHIA between fiscal year 2015 and fiscal year 2025 using the amount paid in as its source.
  <sup>machine translation, not official</sup>

---

## Cites
- suppl-2111-70/art-5-3/par-1: 第百五十三条 → 健康保険法 第百五十三条 (Article 153), art-153 — https://japanlaw.org/en/health-insurance-act/art-153 · https://japanlaw.org/l/211AC0000000070/art-153
- suppl-2111-70/art-5-3/par-1: 第百五十四条 → 健康保険法 第百五十四条 (Article 154), art-154 — https://japanlaw.org/en/health-insurance-act/art-154 · https://japanlaw.org/l/211AC0000000070/art-154
- suppl-2111-70/art-5-3/par-1: 附則第四条の二 → 健康保険法 附則第四条の二 (Supplementary Provisions, Article 4-2), suppl-2111-70/art-4-2 — https://japanlaw.org/en/health-insurance-act/suppl-2111-70/art-4-2 · https://japanlaw.org/l/211AC0000000070/suppl-2111-70/art-4-2
- suppl-2111-70/art-5-3/par-1: 第五条 → 健康保険法 附則第五条 (Supplementary Provisions, Article 5), suppl-2111-70/art-5 — https://japanlaw.org/en/health-insurance-act/suppl-2111-70/art-5 · https://japanlaw.org/l/211AC0000000070/suppl-2111-70/art-5
- suppl-2111-70/art-5-3/par-1: 前条 → 健康保険法 附則第五条の二 (Supplementary Provisions, Article 5-2), suppl-2111-70/art-5-2 — https://japanlaw.org/en/health-insurance-act/suppl-2111-70/art-5-2 · https://japanlaw.org/l/211AC0000000070/suppl-2111-70/art-5-2
- suppl-2111-70/art-5-3/par-1: 第百五十四条第一項 → 健康保険法 第百五十四条第一項 (Article 154, paragraph (1)), art-154/par-1 — https://japanlaw.org/en/health-insurance-act/art-154/par-1 · https://japanlaw.org/l/211AC0000000070/art-154/par-1
- suppl-2111-70/art-5-3/par-1: 第百五十四条第二項 → 健康保険法 第百五十四条第二項 (Article 154, paragraph (2)), art-154/par-2 — https://japanlaw.org/en/health-insurance-act/art-154/par-2 · https://japanlaw.org/l/211AC0000000070/art-154/par-2
- suppl-2111-70/art-5-3/par-1: 第一号 → 健康保険法 附則第五条の三第一項第一号 (Supplementary Provisions, Article 5-3, paragraph (1), item (i)), suppl-2111-70/art-5-3/par-1/item-1 — https://japanlaw.org/en/health-insurance-act/suppl-2111-70/art-5-3/par-1/item-1 · https://japanlaw.org/l/211AC0000000070/suppl-2111-70/art-5-3/par-1/item-1
- suppl-2111-70/art-5-3/par-1: 第三号 → 健康保険法 附則第五条の三第一項第三号 (Supplementary Provisions, Article 5-3, paragraph (1), item (iii)), suppl-2111-70/art-5-3/par-1/item-3 — https://japanlaw.org/en/health-insurance-act/suppl-2111-70/art-5-3/par-1/item-3 · https://japanlaw.org/l/211AC0000000070/suppl-2111-70/art-5-3/par-1/item-3
- suppl-2111-70/art-5-3/par-1: 第二号 → 健康保険法 附則第五条の三第一項第二号 (Supplementary Provisions, Article 5-3, paragraph (1), item (ii)), suppl-2111-70/art-5-3/par-1/item-2 — https://japanlaw.org/en/health-insurance-act/suppl-2111-70/art-5-3/par-1/item-2 · https://japanlaw.org/l/211AC0000000070/suppl-2111-70/art-5-3/par-1/item-2
- suppl-2111-70/art-5-3/par-1/item-1: 持続可能な医療保険制度を構築するための国民健康保険法等の一部を改正する法律（平成二十七年法律第三十一号。以下「国保法等一部改正法」という。）第六条 → e-Gov law 427AC0000000031, 第六条 (Article 6), art-6 — not held in this collection
- suppl-2111-70/art-5-3/par-1/item-2/sub-1: によることとされた同法による改正前の独立行政法人年金・健康保険福祉施設整理機構法（平成十七年法律第七十一号）第十五条第一項 → e-Gov law 417AC0000000071, 第十五条第一項 (Article 15, paragraph (1)), art-15/par-1 — not held in this collection
- suppl-2111-70/art-5-3/par-1/item-2/sub-2: 国保法等一部改正法第六条 → e-Gov law 427AC0000000031, 第六条 (Article 6), art-6 — not held in this collection
- suppl-2111-70/art-5-3/par-1/item-2/sub-2: 独立行政法人通則法（平成十一年法律第百三号）第四十六条の二第一項から第三項まで → e-Gov law 411AC0000000103, 第四十六条の二第一項 (Article 46-2, paragraph (1)), art-46-2/par-1 — not held in this collection
- suppl-2111-70/art-5-3/par-1/item-2/sub-2: 独立行政法人地域医療機能推進機構法（平成十七年法律第七十一号）第十六条第二項 → e-Gov law 417AC0000000071, 第十六条第二項 (Article 16, paragraph (2)), art-16/par-2 — not held in this collection

## Cited by

19 provisions cite this one. No official source publishes this direction.

- 健康保険法 附則第五条の三第一項 — https://japanlaw.org/en/health-insurance-act/suppl-2111-70/art-5-3/par-1 · https://japanlaw.org/l/211AC0000000070/suppl-2111-70/art-5-3/par-1
- 健康保険法 附則第五条の四第一項第一号 — https://japanlaw.org/en/health-insurance-act/suppl-2111-70/art-5-4/par-1/item-1 · https://japanlaw.org/l/211AC0000000070/suppl-2111-70/art-5-4/par-1/item-1
- 健康保険法 附則第五条の四第一項第二号イ — https://japanlaw.org/en/health-insurance-act/suppl-2111-70/art-5-4/par-1/item-2/sub-1 · https://japanlaw.org/l/211AC0000000070/suppl-2111-70/art-5-4/par-1/item-2/sub-1
- 健康保険法 附則第五条の五第一項第一号 — https://japanlaw.org/en/health-insurance-act/suppl-2111-70/art-5-5/par-1/item-1 · https://japanlaw.org/l/211AC0000000070/suppl-2111-70/art-5-5/par-1/item-1
- 健康保険法 附則第五条の五第一項第二号イ — https://japanlaw.org/en/health-insurance-act/suppl-2111-70/art-5-5/par-1/item-2/sub-1 · https://japanlaw.org/l/211AC0000000070/suppl-2111-70/art-5-5/par-1/item-2/sub-1
- 健康保険法 附則第五条の五第一項第二号ロ — https://japanlaw.org/en/health-insurance-act/suppl-2111-70/art-5-5/par-1/item-2/sub-2 · https://japanlaw.org/l/211AC0000000070/suppl-2111-70/art-5-5/par-1/item-2/sub-2
- 健康保険法 附則第五条の六第一項第一号 — https://japanlaw.org/en/health-insurance-act/suppl-2111-70/art-5-6/par-1/item-1 · https://japanlaw.org/l/211AC0000000070/suppl-2111-70/art-5-6/par-1/item-1
- 健康保険法 附則第五条の六第一項第二号イ — https://japanlaw.org/en/health-insurance-act/suppl-2111-70/art-5-6/par-1/item-2/sub-1 · https://japanlaw.org/l/211AC0000000070/suppl-2111-70/art-5-6/par-1/item-2/sub-1
- 健康保険法 附則第五条の六第一項第二号ロ — https://japanlaw.org/en/health-insurance-act/suppl-2111-70/art-5-6/par-1/item-2/sub-2 · https://japanlaw.org/l/211AC0000000070/suppl-2111-70/art-5-6/par-1/item-2/sub-2
- 健康保険法 附則第五条の七第一項第一号 — https://japanlaw.org/en/health-insurance-act/suppl-2111-70/art-5-7/par-1/item-1 · https://japanlaw.org/l/211AC0000000070/suppl-2111-70/art-5-7/par-1/item-1
- 健康保険法 附則第五条の七第一項第二号イ — https://japanlaw.org/en/health-insurance-act/suppl-2111-70/art-5-7/par-1/item-2/sub-1 · https://japanlaw.org/l/211AC0000000070/suppl-2111-70/art-5-7/par-1/item-2/sub-1
- 健康保険法 附則第五条の七第一項第二号ロ — https://japanlaw.org/en/health-insurance-act/suppl-2111-70/art-5-7/par-1/item-2/sub-2 · https://japanlaw.org/l/211AC0000000070/suppl-2111-70/art-5-7/par-1/item-2/sub-2
- 健康保険法 附則第五条の八第一項第一号 — https://japanlaw.org/en/health-insurance-act/suppl-2111-70/art-5-8/par-1/item-1 · https://japanlaw.org/l/211AC0000000070/suppl-2111-70/art-5-8/par-1/item-1
- 健康保険法 附則第五条の八第一項第二号イ — https://japanlaw.org/en/health-insurance-act/suppl-2111-70/art-5-8/par-1/item-2/sub-1 · https://japanlaw.org/l/211AC0000000070/suppl-2111-70/art-5-8/par-1/item-2/sub-1
- 健康保険法 附則第五条の八第一項第二号ロ — https://japanlaw.org/en/health-insurance-act/suppl-2111-70/art-5-8/par-1/item-2/sub-2 · https://japanlaw.org/l/211AC0000000070/suppl-2111-70/art-5-8/par-1/item-2/sub-2
- 健康保険法 附則第二十四条第一項（健康保険法の一部改正に伴う経過措置） — https://japanlaw.org/en/health-insurance-act/suppl-4291-52/art-24/par-1 · https://japanlaw.org/l/211AC0000000070/suppl-4291-52/art-24/par-1
- 健康保険法 附則第二十五条第一項 — https://japanlaw.org/en/health-insurance-act/suppl-4291-52/art-25/par-1 · https://japanlaw.org/l/211AC0000000070/suppl-4291-52/art-25/par-1
- 健康保険法 附則第三条第一項（健康保険法の一部改正に伴う経過措置） — https://japanlaw.org/en/health-insurance-act/suppl-5051-31/art-3/par-1 · https://japanlaw.org/l/211AC0000000070/suppl-5051-31/art-3/par-1
- 健康保険法 附則第十条第一項（健康保険法の一部改正に伴う経過措置） — https://japanlaw.org/en/health-insurance-act/suppl-5081-31/art-10/par-1 · https://japanlaw.org/l/211AC0000000070/suppl-5081-31/art-10/par-1

---

## 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
- claude-sonnet-5-5 — Machine translation, batch health-insurance-act-20261010T183826-007, translated 2026-10-11
- This site's parser, version 189 — 健康保険法 — structure, counts, cross-references and defined terms, computed 2026-10-10