# 介護保険法 / Long-Term Care Insurance Act — 第百六十四条 (Article 164) - 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: 第百六十四条 (Article 164)（区分経理） — address `art-164` - 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-164 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/409AC0000000123/art-164 - 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. --- ### 第百六十四条（区分経理） — (Separate Accounting) caption: Ministry of Justice translation — Japanese Law Translation Database System art-164 · https://japanlaw.org/en/long-term-care-insurance-act/art-164 · https://japanlaw.org/l/409AC0000000123/art-164 **第一項** 機構は、介護保険関係業務（第百六十条第二項に規定する業務を除く。次条第一項、第百六十六条第一項、第百六十七条第一項及び第二項、第百六十八条第一項並びに第百七十条において同じ。）に係る経理については、その他の業務に係る経理と区分して、特別の会計を設けて行わなければならない。 art-164/par-1 · https://japanlaw.org/en/long-term-care-insurance-act/art-164/par-1 · https://japanlaw.org/l/409AC0000000123/art-164/par-1 The Organization must conduct accounting for business related to insured long-term care (excluding operations prescribed in Article 160, paragraph (2); the same applies in paragraph (1) of the following Article, Article 166, paragraph (1), Article 167, paragraphs (1) and (2), Article 168, paragraph (1), and Article 170) by establishing a special account separately from the accounting for other operations. machine translation, not official --- ## Cites - art-164/par-1: 第百六十条第二項 → 介護保険法 第百六十条第二項 (Article 160, paragraph (2)), art-160/par-2 — https://japanlaw.org/en/long-term-care-insurance-act/art-160/par-2 · https://japanlaw.org/l/409AC0000000123/art-160/par-2 - art-164/par-1: 次条第一項 → 介護保険法 第百六十五条第一項 (Article 165, paragraph (1)), art-165/par-1 — https://japanlaw.org/en/long-term-care-insurance-act/art-165/par-1 · https://japanlaw.org/l/409AC0000000123/art-165/par-1 - art-164/par-1: 第百六十六条第一項 → 介護保険法 第百六十六条第一項 (Article 166, paragraph (1)), art-166/par-1 — https://japanlaw.org/en/long-term-care-insurance-act/art-166/par-1 · https://japanlaw.org/l/409AC0000000123/art-166/par-1 - art-164/par-1: 第百六十七条第一項 → 介護保険法 第百六十七条第一項 (Article 167, paragraph (1)), art-167/par-1 — https://japanlaw.org/en/long-term-care-insurance-act/art-167/par-1 · https://japanlaw.org/l/409AC0000000123/art-167/par-1 - art-164/par-1: 第二項 → 介護保険法 第百六十七条第二項 (Article 167, paragraph (2)), art-167/par-2 — https://japanlaw.org/en/long-term-care-insurance-act/art-167/par-2 · https://japanlaw.org/l/409AC0000000123/art-167/par-2 - art-164/par-1: 第百六十八条第一項 → 介護保険法 第百六十八条第一項 (Article 168, paragraph (1)), art-168/par-1 — https://japanlaw.org/en/long-term-care-insurance-act/art-168/par-1 · https://japanlaw.org/l/409AC0000000123/art-168/par-1 - art-164/par-1: 第百七十条 → 介護保険法 第百七十条 (Article 170), art-170 — https://japanlaw.org/en/long-term-care-insurance-act/art-170 · https://japanlaw.org/l/409AC0000000123/art-170 --- ## 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-20261018T212610-031, 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