# 介護保険法 / Long-Term Care Insurance Act — 第百二十三条 (Article 123)

- Law: 介護保険法 (Long-Term Care Insurance Act), 平成九年法律第百二十三号
- English title "Long-Term Care 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: 第百二十三条 (Article 123)（都道府県の負担等） — address `art-123`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/long-term-care-insurance-act/art-123
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/409AC0000000123/art-123
- 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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### 第百二十三条（都道府県の負担等） — (Cost Impositions upon a Prefecture)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-123 · https://japanlaw.org/en/long-term-care-insurance-act/art-123 · https://japanlaw.org/l/409AC0000000123/art-123</sup>

  **第一項**  都道府県は、政令で定めるところにより、市町村に対し、介護給付及び予防給付に要する費用の額について、次の各号に掲げる費用の区分に応じ、当該各号に定める割合に相当する額を負担する。
  <sup>art-123/par-1 · https://japanlaw.org/en/long-term-care-insurance-act/art-123/par-1 · https://japanlaw.org/l/409AC0000000123/art-123/par-1</sup>
  A prefecture, pursuant to the provisions of Order of the Ministry of Health, Labour, and Welfare, is subject to defray to a Municipality the amount equivalent to the portion as prescribed in each of the following items for the amount of expenses necessary for Long-Term Care Benefits and Prevention Benefits, according to the categories of costs listed in each said item:
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **一**  介護給付（次号に掲げるものを除く。）及び予防給付（同号に掲げるものを除く。）に要する費用　百分の十二・五
    <sup>art-123/par-1/item-1 · https://japanlaw.org/en/long-term-care-insurance-act/art-123/par-1/item-1 · https://japanlaw.org/l/409AC0000000123/art-123/par-1/item-1</sup>
    costs necessary for Long-Term Care Benefits (except for those listed in the following item) and Prevention Benefits (except for those listed in the same item):12.5 percent of the necessary costs;
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **二**  介護給付（介護保険施設及び特定施設入居者生活介護に係るものに限る。）及び予防給付（介護予防特定施設入居者生活介護に係るものに限る。）に要する費用　百分の十七・五
    <sup>art-123/par-1/item-2 · https://japanlaw.org/en/long-term-care-insurance-act/art-123/par-1/item-2 · https://japanlaw.org/l/409AC0000000123/art-123/par-1/item-2</sup>
    costs necessary for Long-Term Care Benefits (limited to those pertaining to a Facility Covered by Long-Term Care Insurance and Living Care for the Elderly Admitted to a Special Facility for Preventive Long-Term Care Service) and Prevention Benefits (limited to those pertaining to Daily Preventive Long-Term Care Admitted to A Specified Facility):17.5 percent of the necessary costs.
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

  **第二項**  第百二十一条第二項の規定は、前項に規定する介護給付及び予防給付に要する費用の額について準用する。
  <sup>art-123/par-2 · https://japanlaw.org/en/long-term-care-insurance-act/art-123/par-2 · https://japanlaw.org/l/409AC0000000123/art-123/par-2</sup>
  The provisions of Article 121, paragraph (2) apply mutatis mutandis to the amount of expenses necessary for Long-Term Care Benefits and Prevention Benefits as prescribed in the preceding paragraph.
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

  **第三項**  都道府県は、政令で定めるところにより、市町村に対し、介護予防・日常生活支援総合事業に要する費用の額の百分の十二・五に相当する額を交付する。
  <sup>art-123/par-3 · https://japanlaw.org/en/long-term-care-insurance-act/art-123/par-3 · https://japanlaw.org/l/409AC0000000123/art-123/par-3</sup>
  A prefecture, pursuant to the provisions of a Cabinet Order, provides an amount equivalent to 12.5 percent of the costs necessary for the Comprehensive Project for Long-Term Care Prevention and Daily Life Support to a Municipality.
  <sup>machine translation, not official</sup>

  **第四項**  都道府県は、政令で定めるところにより、市町村に対し、特定地域支援事業支援額の百分の二十五に相当する額を交付する。
  <sup>art-123/par-4 · https://japanlaw.org/en/long-term-care-insurance-act/art-123/par-4 · https://japanlaw.org/l/409AC0000000123/art-123/par-4</sup>
  A prefecture, pursuant to the provisions of a Cabinet Order, subsidizes an amount equivalent to 25 percent of the specified community support project support amount to a Municipality.
  <sup>machine translation, not official</sup>

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## Cites
- art-123/par-1/item-1: 次号 → 介護保険法 第百二十三条第一項第二号 (Article 123, paragraph (1), item (ii)), art-123/par-1/item-2 — https://japanlaw.org/en/long-term-care-insurance-act/art-123/par-1/item-2 · https://japanlaw.org/l/409AC0000000123/art-123/par-1/item-2
- art-123/par-2: 第百二十一条第二項 → 介護保険法 第百二十一条第二項 (Article 121, paragraph (2)), art-121/par-2 — https://japanlaw.org/en/long-term-care-insurance-act/art-121/par-2 · https://japanlaw.org/l/409AC0000000123/art-121/par-2
- art-123/par-2: 前項 → 介護保険法 第百二十三条第一項 (Article 123, paragraph (1)), art-123/par-1 — https://japanlaw.org/en/long-term-care-insurance-act/art-123/par-1 · https://japanlaw.org/l/409AC0000000123/art-123/par-1

## Cited by

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

- 介護保険法 第百二十三条第一項第一号（都道府県の負担等） — https://japanlaw.org/en/long-term-care-insurance-act/art-123/par-1/item-1 · https://japanlaw.org/l/409AC0000000123/art-123/par-1/item-1
- 介護保険法 第百二十三条第二項（都道府県の負担等） — https://japanlaw.org/en/long-term-care-insurance-act/art-123/par-2 · https://japanlaw.org/l/409AC0000000123/art-123/par-2
- 介護保険法 第百二十八条第一項（都道府県の補助） — https://japanlaw.org/en/long-term-care-insurance-act/art-128/par-1 · https://japanlaw.org/l/409AC0000000123/art-128/par-1
- 介護保険法 第百四十八条第二項（市町村相互財政安定化事業） — https://japanlaw.org/en/long-term-care-insurance-act/art-148/par-2 · https://japanlaw.org/l/409AC0000000123/art-148/par-2
- 介護保険法 附則第十四条第一項 — https://japanlaw.org/en/long-term-care-insurance-act/suppl-4261-83/art-14/par-1 · https://japanlaw.org/l/409AC0000000123/suppl-4261-83/art-14/par-1

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 介護保険法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/409AC0000000123/20261001_507AC0000000087), retrieved 2026-10-18
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Long-Term Care Insurance Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3807/tb), retrieved 2026-10-18
- claude-sonnet-5-5 — Machine translation, batch long-term-care-insurance-act-20261018T212610-028, translated 2026-10-19
- This site's parser, version 209 — 介護保険法 — structure, counts, cross-references and defined terms, computed 2026-10-18
