# 介護保険法 / Long-Term Care Insurance Act — 第百四十八条 (Article 148)

- 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: 第百四十八条 (Article 148)（市町村相互財政安定化事業） — address `art-148`
- 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-148
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/409AC0000000123/art-148
- 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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### 第百四十八条（市町村相互財政安定化事業） — (Municipal Mutual Fiscal Stabilization Project)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-148 · https://japanlaw.org/en/long-term-care-insurance-act/art-148 · https://japanlaw.org/l/409AC0000000123/art-148</sup>

  **第一項**  市町村は、介護保険の財政の安定化を図るため、その介護保険に関する特別会計において負担する費用のうち介護給付及び予防給付に要する費用（第四十三条第三項、第四十四条第六項、第四十五条第六項、第五十五条第三項、第五十六条第六項又は第五十七条第六項の規定に基づき条例を定めている市町村に係る当該介護給付及び予防給付に要する費用については、当該条例による措置が講じられないものとして政令で定めるところにより算定した当該介護給付及び予防給付に要する費用とする。次項において同じ。）、地域支援事業に要する費用、財政安定化基金拠出金の納付に要する費用並びに基金事業借入金の償還に要する費用の財源について、政令で定めるところにより、他の市町村と共同して、調整保険料率に基づき、市町村相互間において調整する事業（以下この条及び次条において「市町村相互財政安定化事業」という。）を行うことができる。
  <sup>art-148/par-1 · https://japanlaw.org/en/long-term-care-insurance-act/art-148/par-1 · https://japanlaw.org/l/409AC0000000123/art-148/par-1</sup>
  A Municipality, in order to promote fiscal stabilization of Long-Term Care Insurance, with regard to financial resources for the disbursements necessary to provide for Long-Term Care Benefits and Prevention Benefits (with regard to the disbursements necessary for said Long-Term Care Benefits and Prevention Benefits pertaining to a Municipality that provides Order based on Article 43, paragraph (3), Article 44, paragraph (6), Article 45, paragraph (6), Article 55, paragraph (3), Article 56, paragraph (6), Article 57, paragraph (6), are to be the disbursements necessary for said Long-Term Care Benefits and Prevention Benefits calculated pursuant to the provisions of a Cabinet Order, as a Municipality may not undertake measures promulgated by said ordinance; the same applies in the following paragraph), the disbursements necessary for Community Support Projects, the disbursements necessary for payment of Fiscal Stability Fund contribution, and the expense necessary for repayment of Borrowings for Fund Project among those disbursements to be imposed by a special account concerning said Long-Term Care Insurance, pursuant to the provisions of a Cabinet Order, in cooperation with other Municipalities based on an adjustment rate of insurance premiums, may conduct a project to provide adjustments mutually among Municipalities (hereinafter referred to as "Municipal Mutual Fiscal Stabilization Project" in this Article and the following Article).
  <sup>Ministry of Justice translation with a slip corrected by this site — not the Ministry's text; the Ministry printed: "A Municipality, in order to promote fiscal stabilization of Long-Term Care Insurance, with regard to financial resources for the disbursements necessary to provide for Long-Term Care Benefits and Prevention Benefits (with regard to the disbursements necessary for said Long-Term Care Benefits and Prevention Benefits pertaining to a Municipality that provides Order based on Article 43, paragraph (3), Article 44, paragraph (6), Article 45, paragraph (6), Article 55, paragraph (3), Article 56, paragraph (6), Article 57, paragraph (6), are to be the disbursements necessary for said Long-Term Care Benefits and Prevention Benefits calculated pursuant to the provisions of a Cabinet Order, as a Municipality may not undertake measures promulgated by said ordinance; the same applies in the following paragraph), the disbursements necessary for Community Support Projects, the disbursements necessary for payment of Fiscal Stability Funds contribution, and the expense necessary for repayment of Borrowings for Fund Project among those disbursements to be imposed by a special account concerning said Long-Term Care Insurance, pursuant to the provisions of a Cabinet Order, in cooperation with other Municipalities based on an adjustment rate of insurance premiums, may conduct a project to provide adjustments mutually among Municipalities (hereinafter referred to as "Municipal Mutual Fiscal Stabilization Project" in this Article and the following Article)." — https://www.japaneselawtranslation.go.jp/en/laws/view/3807/tb</sup>

  **第二項**  前項の調整保険料率は、市町村相互財政安定化事業を行う市町村（以下この条及び次条第二項において「特定市町村」という。）のそれぞれが、それぞれの第一号被保険者に対し、当該調整保険料率により算定した保険料額によって保険料を課するとしたならば、当該特定市町村につき事業実施期間（市町村相互財政安定化事業を実施する期間として特定市町村が次項の規約により定める三年を一期とする期間をいう。以下この項及び第四項において同じ。）において収納される保険料の額の合計額が、当該事業実施期間における当該特定市町村の介護給付及び予防給付に要する費用の額（当該介護給付及び予防給付に要する費用の額につき第百二十一条第一項、第百二十二条第一項、第百二十三条第一項、第百二十四条第一項及び第百二十五条第一項の規定により、国、都道府県、市町村の一般会計及び機構が負担し、又は交付する額を除く。）、地域支援事業に要する費用の額（当該地域支援事業に要する費用の額につき第百二十二条の二第一項、第二項及び第四項、第百二十三条第三項及び第四項、第百二十四条第三項及び第四項並びに第百二十六条第一項の規定により、国、都道府県、市町村の一般会計及び機構が負担し、又は交付する額（社会福祉法第百六条の八（第一号から第三号までに係る部分に限る。）及び第百六条の九（第一号及び第二号に係る部分に限る。）の規定により交付する額を含む。）を除く。）、財政安定化基金拠出金の納付に要する費用の額並びに基金事業借入金の償還に要する費用の額の合計額と均衡を保つことができるものであって、当該特定市町村が政令で定める基準に従い定めるものとする。
  <sup>art-148/par-2 · https://japanlaw.org/en/long-term-care-insurance-act/art-148/par-2 · https://japanlaw.org/l/409AC0000000123/art-148/par-2</sup>
  The adjustment rate of insurance premiums as set forth in the preceding paragraph is to be a rate that, if each Municipality that participates in the Municipal Mutual Fiscal Stabilization Project (hereinafter referred to as "Specified Municipality" in this Article and paragraph (2) of the following Article) imposes upon each of its Primary Insured Persons an insurance premium according to the amount of insurance premium that is calculated by using that adjustment rate of insurance premiums, would enable the total amount of insurance premiums received by said Specified Municipality during the Project Implementation Period (which means a period of three years as one term that is provided by a Specified Municipality pursuant to the provisions of the constitution referred to in the following paragraph as the period to implement said Municipal Mutual Fiscal Stabilization Project; the same applies hereinafter in this paragraph and paragraph (4)) to maintain a balance with the total of the amount of disbursements necessary for Long-Term Care Benefits and Prevention Benefits of said Specified Municipality during said Project Implementation Period (excluding the amount borne or granted by the national government, a prefecture, the general account of a Municipality, and the Organization with regard to the amount of disbursements necessary for said Long-Term Care Benefits and Prevention Benefits pursuant to the provisions of Article 121, paragraph (1), Article 122, paragraph (1), Article 123, paragraph (1), Article 124, paragraph (1) and Article 125, paragraph (1)), the amount of disbursements necessary for Community Support Projects (excluding the amount borne or granted by the national government, a prefecture, the general account of a Municipality, and the Organization with regard to the amount of disbursements necessary for said Community Support Projects pursuant to the provisions of Article 122-2, paragraphs (1), (2) and (4), Article 123, paragraph (3) and paragraph (4), Article 124, paragraph (3) and paragraph (4), and Article 126, paragraph (1) (including the amount granted pursuant to the provisions of Article 106-8 of the Social Welfare Act (limited to the portion pertaining to items (i) through (iii)) and Article 106-9 of the same Act (limited to the portion pertaining to items (i) and (ii)))), the amount of disbursements necessary for payment of Fiscal Stability Fund contributions, and the amount of disbursements necessary for repayment of Borrowings for Fund Project, and that is determined by said Specified Municipality in accordance with the standards provided by a Cabinet Order.
  <sup>machine translation, not official</sup>

  **第三項**  市町村は、市町村相互財政安定化事業を行おうとするときは、その議会の議決を経てする協議により規約を定め、これを都道府県知事に届け出なければならない。
  <sup>art-148/par-3 · https://japanlaw.org/en/long-term-care-insurance-act/art-148/par-3 · https://japanlaw.org/l/409AC0000000123/art-148/par-3</sup>
  A Municipality, when it intends to implement a Municipal Mutual Fiscal Stabilization Project, must prescribe a constitution by deliberations held per a resolution of said municipal council and provide notification of said fact to the prefectural governor.
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

  **第四項**  前項の規約には、次に掲げる事項につき規定を設けなければならない。
  <sup>art-148/par-4 · https://japanlaw.org/en/long-term-care-insurance-act/art-148/par-4 · https://japanlaw.org/l/409AC0000000123/art-148/par-4</sup>
  The constitution as set forth in the preceding paragraph must establish provisions for the matters listed in the following:
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **一**  特定市町村
    <sup>art-148/par-4/item-1 · https://japanlaw.org/en/long-term-care-insurance-act/art-148/par-4/item-1 · https://japanlaw.org/l/409AC0000000123/art-148/par-4/item-1</sup>
    Specified Municipality;
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **二**  調整保険料率
    <sup>art-148/par-4/item-2 · https://japanlaw.org/en/long-term-care-insurance-act/art-148/par-4/item-2 · https://japanlaw.org/l/409AC0000000123/art-148/par-4/item-2</sup>
    adjustment rate of insurance premiums;
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **三**  事業実施期間
    <sup>art-148/par-4/item-3 · https://japanlaw.org/en/long-term-care-insurance-act/art-148/par-4/item-3 · https://japanlaw.org/l/409AC0000000123/art-148/par-4/item-3</sup>
    Project Implementation Period;
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **四**  市町村相互財政安定化事業に係る資金の負担及び交付の方法
    <sup>art-148/par-4/item-4 · https://japanlaw.org/en/long-term-care-insurance-act/art-148/par-4/item-4 · https://japanlaw.org/l/409AC0000000123/art-148/par-4/item-4</sup>
    method of imposition and grant of financial resources pertaining to said Municipal Mutual Fiscal Stabilization Project;
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **五**  前各号に掲げる事項のほか、市町村相互財政安定化事業の実施に関し必要な事項
    <sup>art-148/par-4/item-5 · https://japanlaw.org/en/long-term-care-insurance-act/art-148/par-4/item-5 · https://japanlaw.org/l/409AC0000000123/art-148/par-4/item-5</sup>
    in addition to the matters listed in each of the preceding items in this paragraph, other necessary matters for implementation of said Municipal Mutual Fiscal Stabilization Project.
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

  **第五項**  第三項の規定は、同項の規約を変更し、又は市町村相互財政安定化事業をとりやめようとする場合について準用する。
  <sup>art-148/par-5 · https://japanlaw.org/en/long-term-care-insurance-act/art-148/par-5 · https://japanlaw.org/l/409AC0000000123/art-148/par-5</sup>
  The provisions as set forth in paragraph (3) apply mutatis mutandis to a change of said constitution as set forth in the same paragraph or when rescinding said Municipal Mutual Fiscal Stabilization Project.
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

  **第六項**  特定市町村が第百二十九条第二項の規定によりその条例で定める保険料率について同条第三項の規定を適用する場合においては、同項中「償還に要する費用の予定額」とあるのは「償還に要する費用の予定額、第百四十八条第一項に規定する市町村相互財政安定化事業により負担する額の予想額」と、「並びに国庫負担等の額等に照らし、おおむね三年」とあるのは「、国庫負担等の額並びに同項に規定する市町村相互財政安定化事業により交付される額の予想額等に照らし、おおむね第百四十八条第二項に規定する事業実施期間」とする。
  <sup>art-148/par-6 · https://japanlaw.org/en/long-term-care-insurance-act/art-148/par-6 · https://japanlaw.org/l/409AC0000000123/art-148/par-6</sup>
  In a case when a Specified Municipality, pursuant to the provisions of Article 129, paragraph (2), and provisions of paragraph (3) of the same Article, applies a rate of insurance premium provided by said ordinance, the phrase "approximate amount of the disbursements necessary for repayment" in the same paragraph is to be deemed to be replaced with "approximate amount of the disbursements necessary for repayment, the prospective amount of disbursements imposed by said Municipal Mutual Fiscal Stabilization Project as prescribed in Article 148, paragraph (1)," and the phrase "approximated through three years in consideration of..., and the amount of national treasury impositions, etc." is to be deemed to be replaced with "approximated during the Project Implementation Period as prescribed in Article 148, paragraph (2) in consideration of..., and the amount of national treasury impositions, etc., and prospective amount, etc., granted by said Municipal Mutual Fiscal Stabilization Project as prescribed in the same paragraph."
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

  **第七項**  特定市町村について前条第二項の規定を適用する場合においては、同項第一号中「並びに前項第二号の規定による都道府県からの借入金（以下「基金事業借入金」という。）の償還に要する費用の額」とあるのは「、前項第二号の規定による都道府県からの借入金（以下「基金事業借入金」という。）の償還に要する費用の額並びに市町村相互財政安定化事業（次条第一項に規定する市町村相互財政安定化事業をいう。以下この項において同じ。）により負担する額」と、同項第二号中「並びに基金事業借入金の償還に要した費用の額」とあるのは「、基金事業借入金の償還に要した費用の額並びに市町村相互財政安定化事業により負担した額」と、同項第三号中「収入した金額（第五号の基金事業交付額及び基金事業借入金の額を除く。）」とあるのは「収入した金額（市町村相互財政安定化事業により交付された額を含み、第五号の基金事業交付額及び基金事業借入金の額を除く。）」と、「並びに基金事業借入金の償還に要した費用の額」とあるのは「、基金事業借入金の償還に要した費用の額並びに市町村相互財政安定化事業により負担した額」と、同項第四号中「並びに基金事業借入金の償還に要した費用の額」とあるのは「、基金事業借入金の償還に要した費用の額並びに市町村相互財政安定化事業により負担した額」とする。
  <sup>art-148/par-7 · https://japanlaw.org/en/long-term-care-insurance-act/art-148/par-7 · https://japanlaw.org/l/409AC0000000123/art-148/par-7</sup>
  In a case when applying the provisions of paragraph (2) of the preceding Article to a Specified Municipality, the phrase "and the amount of disbursements necessary for repayment of borrowings from a prefecture pursuant to the provisions of item (ii) of the preceding paragraph (hereinafter referred to as "Borrowings for Fund Project")" in item (i) of the same paragraph is deemed to be replaced with "the amount of disbursements necessary for repayment of borrowings from a prefecture pursuant to the provisions of item (ii) of the preceding paragraph (hereinafter referred to as "Borrowings for Fund Project"), and the expense to be imposed by the Municipal Mutual Fiscal Stabilization Project (which means the Municipal Mutual Fiscal Stabilization Project as prescribed in paragraph (1) of the following Article; the same applies hereinafter in this paragraph)," the phrase "and the amount of disbursements required for repayment of Borrowings for Fund Project" in item (ii) of the same paragraph is deemed to be replaced with "the amount of disbursements required for repayment of Borrowings for Fund Project, and the expense imposed by the Municipal Mutual Fiscal Stabilization Project," the phrase "revenue (except for the amount of grants for a fund project and Borrowings for Fund Project as set forth in item (v))" in item (iii) of the same paragraph is deemed to be replaced with "revenue (including the amount granted by said Municipal Mutual Fiscal Stabilization Project, but except for the amount of grants to a fund project and Borrowings for Fund Project as set forth in item (v))," the phrase "and the amount of disbursements necessary for repayment of Borrowings for Fund Project" is deemed to be replaced with "..., the amount of disbursements required for repayment of Borrowings for Fund Project and the amount imposed by said Municipal Mutual Fiscal Stabilization Project," the phrase "and the amount of disbursements necessary for repayment of Borrowings for Fund Project" in item (iv) of the same paragraph shall be deemed to be replaced with "the amount of disbursements required for repayment of Borrowings for Fund Project and the amount imposed by said Municipal Mutual Fiscal Stabilization Project."
  <sup>Ministry of Justice translation with a slip corrected by this site — not the Ministry's text; the Ministry printed: "In a case when applying the provisions of paragraph (2) of the preceding Article to a Specified Municipality, the phrase "and the amount of disbursements necessary for repayment of borrowings from a prefecture pursuant to the provisions of paragraph (2) of the preceding paragraph (hereinafter referred to as "Borrowings for Fund Project")" in item (i) of the same paragraph is deemed to be replaced with "the amount of disbursements necessary for repayment of borrowings from a prefecture pursuant to the provisions of paragraph (2) of the preceding paragraph (hereinafter referred to as "Borrowings for Fund Project"), and the expense to be imposed by a Municipal Insured Long-Term Care Service Plan (which means a Municipal Insured Long-Term Care Service Plan as prescribed in paragraph (1) of the following Article; hereinafter the same applies)," the phrase "and the amount of disbursements required for repayment of Borrowings for Fund Project" in item (ii) of the same paragraph is deemed to be replaced with "the amount of disbursements required for repayment of Borrowings for Fund Project, and the expense imposed by a Municipal Insured Long-Term Care Service Plan," the phrase "revenue (except for the amount of grants for a fund project and Borrowings for Fund Project as set forth in item (v))" in item (iii) of the same Article is deemed to be replaced with "revenue (including the amount granted by said Municipal Mutual Fiscal Stabilization Project, but except for the amount of grants to a fund project and Borrowings for Fund Project as set forth in item (v))," the phrase "and the amount of disbursements necessary for repayment of Borrowings for Fund Project" is deemed to be replaced with "..., the amount of disbursements required for repayment of Borrowings for Fund Project and the amount imposed by said Municipal Mutual Fiscal Stabilization Project," the phrase "and the amount of disbursements necessary for repayment of Borrowings for Fund Project" in item (iv) of the same paragraph shall be deemed to be replaced with "the amount of disbursements required for repayment of Borrowings for Fund Project and the amount imposed by said Municipal Mutual Fiscal Stabilization Project."" — https://www.japaneselawtranslation.go.jp/en/laws/view/3807/tb</sup>

  **第八項**  特定市町村は、厚生労働省令で定めるところにより、市町村相互財政安定化事業のうち資金の負担及び交付に関する事務の一部を、当該特定市町村が出資者又は構成員となっている営利を目的としない法人であって、厚生労働省令で定める要件に該当するものに委託することができる。
  <sup>art-148/par-8 · https://japanlaw.org/en/long-term-care-insurance-act/art-148/par-8 · https://japanlaw.org/l/409AC0000000123/art-148/par-8</sup>
  A Specified Municipality, pursuant to the provisions of Order of the Ministry of Health, Labour, and Welfare, may entrust a portion of affairs concerning imposition and grant of funds among a Municipal Mutual Fiscal Stabilization Project to a not-for-profit juridical person in which said Municipality is a contributing participant or a member and which is defined by requirements as prescribed in Order of the Ministry of Health, Labour, and Welfare;
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

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## Cites
- art-148/par-1: 第四十三条第三項 → 介護保険法 第四十三条第三項 (Article 43, paragraph (3)), art-43/par-3 — https://japanlaw.org/en/long-term-care-insurance-act/art-43/par-3 · https://japanlaw.org/l/409AC0000000123/art-43/par-3
- art-148/par-1: 第四十四条第六項 → 介護保険法 第四十四条第六項 (Article 44, paragraph (6)), art-44/par-6 — https://japanlaw.org/en/long-term-care-insurance-act/art-44/par-6 · https://japanlaw.org/l/409AC0000000123/art-44/par-6
- art-148/par-1: 第四十五条第六項 → 介護保険法 第四十五条第六項 (Article 45, paragraph (6)), art-45/par-6 — https://japanlaw.org/en/long-term-care-insurance-act/art-45/par-6 · https://japanlaw.org/l/409AC0000000123/art-45/par-6
- art-148/par-1: 第五十五条第三項 → 介護保険法 第五十五条第三項 (Article 55, paragraph (3)), art-55/par-3 — https://japanlaw.org/en/long-term-care-insurance-act/art-55/par-3 · https://japanlaw.org/l/409AC0000000123/art-55/par-3
- art-148/par-1: 第五十六条第六項 → 介護保険法 第五十六条第六項 (Article 56, paragraph (6)), art-56/par-6 — https://japanlaw.org/en/long-term-care-insurance-act/art-56/par-6 · https://japanlaw.org/l/409AC0000000123/art-56/par-6
- art-148/par-1: 第五十七条第六項 → 介護保険法 第五十七条第六項 (Article 57, paragraph (6)), art-57/par-6 — https://japanlaw.org/en/long-term-care-insurance-act/art-57/par-6 · https://japanlaw.org/l/409AC0000000123/art-57/par-6
- art-148/par-1: 次項 → 介護保険法 第百四十八条第二項 (Article 148, paragraph (2)), art-148/par-2 — https://japanlaw.org/en/long-term-care-insurance-act/art-148/par-2 · https://japanlaw.org/l/409AC0000000123/art-148/par-2
- art-148/par-1: この条 → 介護保険法 第百四十八条 (Article 148), art-148 — https://japanlaw.org/en/long-term-care-insurance-act/art-148 · https://japanlaw.org/l/409AC0000000123/art-148
- art-148/par-1: 次条 → 介護保険法 第百四十九条 (Article 149), art-149 — https://japanlaw.org/en/long-term-care-insurance-act/art-149 · https://japanlaw.org/l/409AC0000000123/art-149
- art-148/par-2: 前項 → 介護保険法 第百四十八条第一項 (Article 148, paragraph (1)), art-148/par-1 — https://japanlaw.org/en/long-term-care-insurance-act/art-148/par-1 · https://japanlaw.org/l/409AC0000000123/art-148/par-1
- art-148/par-2: この条 → 介護保険法 第百四十八条 (Article 148), art-148 — https://japanlaw.org/en/long-term-care-insurance-act/art-148 · https://japanlaw.org/l/409AC0000000123/art-148
- art-148/par-2: 次条第二項 → 介護保険法 第百四十九条第二項 (Article 149, paragraph (2)), art-149/par-2 — https://japanlaw.org/en/long-term-care-insurance-act/art-149/par-2 · https://japanlaw.org/l/409AC0000000123/art-149/par-2
- art-148/par-2: 次項 → 介護保険法 第百四十八条第三項 (Article 148, paragraph (3)), art-148/par-3 — https://japanlaw.org/en/long-term-care-insurance-act/art-148/par-3 · https://japanlaw.org/l/409AC0000000123/art-148/par-3
- art-148/par-2: この項 → 介護保険法 第百四十八条第二項 (Article 148, paragraph (2)), art-148/par-2 — https://japanlaw.org/en/long-term-care-insurance-act/art-148/par-2 · https://japanlaw.org/l/409AC0000000123/art-148/par-2
- art-148/par-2: 第四項 → 介護保険法 第百四十八条第四項 (Article 148, paragraph (4)), art-148/par-4 — https://japanlaw.org/en/long-term-care-insurance-act/art-148/par-4 · https://japanlaw.org/l/409AC0000000123/art-148/par-4
- art-148/par-2: 第百二十一条第一項 → 介護保険法 第百二十一条第一項 (Article 121, paragraph (1)), art-121/par-1 — https://japanlaw.org/en/long-term-care-insurance-act/art-121/par-1 · https://japanlaw.org/l/409AC0000000123/art-121/par-1
- art-148/par-2: 第百二十二条第一項 → 介護保険法 第百二十二条第一項 (Article 122, paragraph (1)), art-122/par-1 — https://japanlaw.org/en/long-term-care-insurance-act/art-122/par-1 · https://japanlaw.org/l/409AC0000000123/art-122/par-1
- art-148/par-2: 第百二十三条第一項 → 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
- art-148/par-2: 第百二十四条第一項 → 介護保険法 第百二十四条第一項 (Article 124, paragraph (1)), art-124/par-1 — https://japanlaw.org/en/long-term-care-insurance-act/art-124/par-1 · https://japanlaw.org/l/409AC0000000123/art-124/par-1
- art-148/par-2: 第百二十五条第一項 → 介護保険法 第百二十五条第一項 (Article 125, paragraph (1)), art-125/par-1 — https://japanlaw.org/en/long-term-care-insurance-act/art-125/par-1 · https://japanlaw.org/l/409AC0000000123/art-125/par-1
- art-148/par-2: 第百二十二条の二第一項 → 介護保険法 第百二十二条の二第一項 (Article 122-2, paragraph (1)), art-122-2/par-1 — https://japanlaw.org/en/long-term-care-insurance-act/art-122-2/par-1 · https://japanlaw.org/l/409AC0000000123/art-122-2/par-1
- art-148/par-2: 第二項 → 介護保険法 第百二十二条の二第二項 (Article 122-2, paragraph (2)), art-122-2/par-2 — https://japanlaw.org/en/long-term-care-insurance-act/art-122-2/par-2 · https://japanlaw.org/l/409AC0000000123/art-122-2/par-2
- art-148/par-2: 第四項 → 介護保険法 第百二十二条の二第四項 (Article 122-2, paragraph (4)), art-122-2/par-4 — https://japanlaw.org/en/long-term-care-insurance-act/art-122-2/par-4 · https://japanlaw.org/l/409AC0000000123/art-122-2/par-4
- art-148/par-2: 第百二十三条第三項 → 介護保険法 第百二十三条第三項 (Article 123, paragraph (3)), 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
- art-148/par-2: 第四項 → 介護保険法 第百二十三条第四項 (Article 123, paragraph (4)), 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
- art-148/par-2: 第百二十四条第三項 → 介護保険法 第百二十四条第三項 (Article 124, paragraph (3)), art-124/par-3 — https://japanlaw.org/en/long-term-care-insurance-act/art-124/par-3 · https://japanlaw.org/l/409AC0000000123/art-124/par-3
- art-148/par-2: 第四項 → 介護保険法 第百二十四条第四項 (Article 124, paragraph (4)), art-124/par-4 — https://japanlaw.org/en/long-term-care-insurance-act/art-124/par-4 · https://japanlaw.org/l/409AC0000000123/art-124/par-4
- art-148/par-2: 第百二十六条第一項 → 介護保険法 第百二十六条第一項 (Article 126, paragraph (1)), art-126/par-1 — https://japanlaw.org/en/long-term-care-insurance-act/art-126/par-1 · https://japanlaw.org/l/409AC0000000123/art-126/par-1
- art-148/par-2: 社会福祉法第百六条の八 → e-Gov law 326AC0000000045, 第百六条の八 (Article 106-8), art-106-8 — not held in this collection
- art-148/par-2: 第一号から第三号まで → e-Gov law 326AC0000000045, 第百六条の八第一項第一号 (Article 106-8, paragraph (1), item (i)), art-106-8/par-1/item-1 — not held in this collection
- art-148/par-2: 第百六条の九 → e-Gov law 326AC0000000045, 第百六条の九 (Article 106-9), art-106-9 — not held in this collection
- art-148/par-2: 第一号 → e-Gov law 326AC0000000045, 第百六条の九第一項第一号 (Article 106-9, paragraph (1), item (i)), art-106-9/par-1/item-1 — not held in this collection
- art-148/par-2: 第二号 → e-Gov law 326AC0000000045, 第百六条の九第一項第二号 (Article 106-9, paragraph (1), item (ii)), art-106-9/par-1/item-2 — not held in this collection
- art-148/par-4: 前項 → 介護保険法 第百四十八条第三項 (Article 148, paragraph (3)), art-148/par-3 — https://japanlaw.org/en/long-term-care-insurance-act/art-148/par-3 · https://japanlaw.org/l/409AC0000000123/art-148/par-3
- art-148/par-4/item-5: 前各号 → 介護保険法 第百四十八条第四項第一号 (Article 148, paragraph (4), item (i)), art-148/par-4/item-1 — https://japanlaw.org/en/long-term-care-insurance-act/art-148/par-4/item-1 · https://japanlaw.org/l/409AC0000000123/art-148/par-4/item-1
- art-148/par-4/item-5: 前各号 → 介護保険法 第百四十八条第四項第二号 (Article 148, paragraph (4), item (ii)), art-148/par-4/item-2 — https://japanlaw.org/en/long-term-care-insurance-act/art-148/par-4/item-2 · https://japanlaw.org/l/409AC0000000123/art-148/par-4/item-2
- art-148/par-4/item-5: 前各号 → 介護保険法 第百四十八条第四項第三号 (Article 148, paragraph (4), item (iii)), art-148/par-4/item-3 — https://japanlaw.org/en/long-term-care-insurance-act/art-148/par-4/item-3 · https://japanlaw.org/l/409AC0000000123/art-148/par-4/item-3
- art-148/par-4/item-5: 前各号 → 介護保険法 第百四十八条第四項第四号 (Article 148, paragraph (4), item (iv)), art-148/par-4/item-4 — https://japanlaw.org/en/long-term-care-insurance-act/art-148/par-4/item-4 · https://japanlaw.org/l/409AC0000000123/art-148/par-4/item-4
- art-148/par-5: 第三項 → 介護保険法 第百四十八条第三項 (Article 148, paragraph (3)), art-148/par-3 — https://japanlaw.org/en/long-term-care-insurance-act/art-148/par-3 · https://japanlaw.org/l/409AC0000000123/art-148/par-3
- art-148/par-6: 第百二十九条第二項 → 介護保険法 第百二十九条第二項 (Article 129, paragraph (2)), art-129/par-2 — https://japanlaw.org/en/long-term-care-insurance-act/art-129/par-2 · https://japanlaw.org/l/409AC0000000123/art-129/par-2
- art-148/par-6: 同条第三項 → 介護保険法 第百二十九条第三項 (Article 129, paragraph (3)), art-129/par-3 — https://japanlaw.org/en/long-term-care-insurance-act/art-129/par-3 · https://japanlaw.org/l/409AC0000000123/art-129/par-3
- art-148/par-6: 第百四十八条第一項 → 介護保険法 第百四十八条第一項 (Article 148, paragraph (1)), art-148/par-1 — https://japanlaw.org/en/long-term-care-insurance-act/art-148/par-1 · https://japanlaw.org/l/409AC0000000123/art-148/par-1
- art-148/par-6: 第百四十八条第二項 → 介護保険法 第百四十八条第二項 (Article 148, paragraph (2)), art-148/par-2 — https://japanlaw.org/en/long-term-care-insurance-act/art-148/par-2 · https://japanlaw.org/l/409AC0000000123/art-148/par-2
- art-148/par-7: 前条第二項 → 介護保険法 第百四十七条第二項 (Article 147, paragraph (2)), art-147/par-2 — https://japanlaw.org/en/long-term-care-insurance-act/art-147/par-2 · https://japanlaw.org/l/409AC0000000123/art-147/par-2
- art-148/par-7: 同項第一号 → 介護保険法 第百四十七条第二項第一号 (Article 147, paragraph (2), item (i)), art-147/par-2/item-1 — https://japanlaw.org/en/long-term-care-insurance-act/art-147/par-2/item-1 · https://japanlaw.org/l/409AC0000000123/art-147/par-2/item-1
- art-148/par-7: 前項第二号 → 介護保険法 第百四十七条第一項第二号 (Article 147, paragraph (1), item (ii)), art-147/par-1/item-2 — https://japanlaw.org/en/long-term-care-insurance-act/art-147/par-1/item-2 · https://japanlaw.org/l/409AC0000000123/art-147/par-1/item-2
- art-148/par-7: 次条第一項 → 介護保険法 第百四十八条第一項 (Article 148, paragraph (1)), art-148/par-1 — https://japanlaw.org/en/long-term-care-insurance-act/art-148/par-1 · https://japanlaw.org/l/409AC0000000123/art-148/par-1
- art-148/par-7: 同項第二号 → 介護保険法 第百四十七条第二項第二号 (Article 147, paragraph (2), item (ii)), art-147/par-2/item-2 — https://japanlaw.org/en/long-term-care-insurance-act/art-147/par-2/item-2 · https://japanlaw.org/l/409AC0000000123/art-147/par-2/item-2
- art-148/par-7: 同項第三号 → 介護保険法 第百四十七条第二項第三号 (Article 147, paragraph (2), item (iii)), art-147/par-2/item-3 — https://japanlaw.org/en/long-term-care-insurance-act/art-147/par-2/item-3 · https://japanlaw.org/l/409AC0000000123/art-147/par-2/item-3
- art-148/par-7: 第五号 → 介護保険法 第百四十七条第二項第五号 (Article 147, paragraph (2), item (v)), art-147/par-2/item-5 — https://japanlaw.org/en/long-term-care-insurance-act/art-147/par-2/item-5 · https://japanlaw.org/l/409AC0000000123/art-147/par-2/item-5
- art-148/par-7: 同項第四号 → 介護保険法 第百四十七条第二項第四号 (Article 147, paragraph (2), item (iv)), art-147/par-2/item-4 — https://japanlaw.org/en/long-term-care-insurance-act/art-147/par-2/item-4 · https://japanlaw.org/l/409AC0000000123/art-147/par-2/item-4

## Cited by

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

- 介護保険法 第百四十七条第二項第一号（財政安定化基金） — https://japanlaw.org/en/long-term-care-insurance-act/art-147/par-2/item-1 · https://japanlaw.org/l/409AC0000000123/art-147/par-2/item-1
- 介護保険法 第百四十八条第一項（市町村相互財政安定化事業） — https://japanlaw.org/en/long-term-care-insurance-act/art-148/par-1 · https://japanlaw.org/l/409AC0000000123/art-148/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 第百四十八条第四項（市町村相互財政安定化事業） — https://japanlaw.org/en/long-term-care-insurance-act/art-148/par-4 · https://japanlaw.org/l/409AC0000000123/art-148/par-4
- 介護保険法 第百四十八条第四項第五号（市町村相互財政安定化事業） — https://japanlaw.org/en/long-term-care-insurance-act/art-148/par-4/item-5 · https://japanlaw.org/l/409AC0000000123/art-148/par-4/item-5
- 介護保険法 第百四十八条第五項（市町村相互財政安定化事業） — https://japanlaw.org/en/long-term-care-insurance-act/art-148/par-5 · https://japanlaw.org/l/409AC0000000123/art-148/par-5
- 介護保険法 第百四十八条第六項（市町村相互財政安定化事業） — https://japanlaw.org/en/long-term-care-insurance-act/art-148/par-6 · https://japanlaw.org/l/409AC0000000123/art-148/par-6
- 介護保険法 第百四十八条第七項（市町村相互財政安定化事業） — https://japanlaw.org/en/long-term-care-insurance-act/art-148/par-7 · https://japanlaw.org/l/409AC0000000123/art-148/par-7

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## Sources

- claude-opus-5-5 — Corrections to the Ministry of Justice's English of paragraphs, written 2026-10-19
- 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
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Long-Term Care Insurance Act (介護保険法), Article 148, paragraph (1) — the Ministry of Justice's English as printed (https://www.japaneselawtranslation.go.jp/en/laws/view/3807/tb), retrieved 2026-10-18
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Long-Term Care Insurance Act (介護保険法), Article 148, paragraph (7) — the Ministry of Justice's English as printed (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-20261018T212610-030, 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