# 介護保険法 / Long-Term Care Insurance Act — 第百二十四条の二 (Article 124-2)

- 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: 第百二十四条の二 (Article 124-2)（市町村の特別会計への繰入れ等） — address `art-124-2`
- 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-124-2
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/409AC0000000123/art-124-2
- 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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### 第百二十四条の二（市町村の特別会計への繰入れ等） — Transfers to Special Accounts of Municipalities, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-124-2 · https://japanlaw.org/en/long-term-care-insurance-act/art-124-2 · https://japanlaw.org/l/409AC0000000123/art-124-2</sup>

  **第一項**  市町村は、政令で定めるところにより、一般会計から、所得の少ない者について条例の定めるところにより行う保険料の減額賦課に基づき第一号被保険者に係る保険料につき減額した額の総額を基礎として政令で定めるところにより算定した額を介護保険に関する特別会計に繰り入れなければならない。
  <sup>art-124-2/par-1 · https://japanlaw.org/en/long-term-care-insurance-act/art-124-2/par-1 · https://japanlaw.org/l/409AC0000000123/art-124-2/par-1</sup>
  A Municipality must, pursuant to the provisions of a Cabinet Order, transfer from the general account to the special account pertaining to Long-Term Care Insurance an amount calculated pursuant to the provisions of a Cabinet Order on the basis of the total amount by which the insurance premiums for Primary Insured Persons have been reduced based on the reduced imposition of insurance premiums on persons with low income, carried out as provided for by a Prefectural or Municipal Ordinance.
  <sup>machine translation, not official</sup>

  **第二項**  国は、政令で定めるところにより、前項の規定による繰入金の二分の一に相当する額を負担する。
  <sup>art-124-2/par-2 · https://japanlaw.org/en/long-term-care-insurance-act/art-124-2/par-2 · https://japanlaw.org/l/409AC0000000123/art-124-2/par-2</sup>
  The national government shall, pursuant to Cabinet Order provisions, bear an amount equal to one-half of the amount to be transferred pursuant to the provisions of the preceding paragraph.
  <sup>machine translation, not official</sup>

  **第三項**  都道府県は、政令で定めるところにより、第一項の規定による繰入金の四分の一に相当する額を負担する。
  <sup>art-124-2/par-3 · https://japanlaw.org/en/long-term-care-insurance-act/art-124-2/par-3 · https://japanlaw.org/l/409AC0000000123/art-124-2/par-3</sup>
  Each prefecture shall, pursuant to Cabinet Order provisions, bear an amount equal to one-fourth of the amount to be transferred pursuant to the provisions of paragraph (1).
  <sup>machine translation, not official</sup>

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## Cites
- art-124-2/par-2: 前項 → 介護保険法 第百二十四条の二第一項 (Article 124-2, paragraph (1)), art-124-2/par-1 — https://japanlaw.org/en/long-term-care-insurance-act/art-124-2/par-1 · https://japanlaw.org/l/409AC0000000123/art-124-2/par-1
- art-124-2/par-3: 第一項 → 介護保険法 第百二十四条の二第一項 (Article 124-2, paragraph (1)), art-124-2/par-1 — https://japanlaw.org/en/long-term-care-insurance-act/art-124-2/par-1 · https://japanlaw.org/l/409AC0000000123/art-124-2/par-1

## Cited by

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

- 介護保険法 第百二十四条の二第二項（市町村の特別会計への繰入れ等） — https://japanlaw.org/en/long-term-care-insurance-act/art-124-2/par-2 · https://japanlaw.org/l/409AC0000000123/art-124-2/par-2
- 介護保険法 第百二十四条の二第三項（市町村の特別会計への繰入れ等） — https://japanlaw.org/en/long-term-care-insurance-act/art-124-2/par-3 · https://japanlaw.org/l/409AC0000000123/art-124-2/par-3
- 介護保険法 第百二十七条第一項（国の補助） — https://japanlaw.org/en/long-term-care-insurance-act/art-127/par-1 · https://japanlaw.org/l/409AC0000000123/art-127/par-1
- 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

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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
- claude-sonnet-5-5 — Machine translation, batch long-term-care-insurance-act-20261018T212610-029, 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
