# 介護保険法 / Long-Term Care Insurance Act — 第百六十六条 (Article 166) - 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: 第百六十六条 (Article 166)（財務諸表等） — address `art-166` - 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-166 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/409AC0000000123/art-166 - 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. --- ### 第百六十六条（財務諸表等） — (Financial Statements) caption: Ministry of Justice translation — Japanese Law Translation Database System art-166 · https://japanlaw.org/en/long-term-care-insurance-act/art-166 · https://japanlaw.org/l/409AC0000000123/art-166 **第一項** 機構は、介護保険関係業務に関し、毎事業年度、財産目録、貸借対照表及び損益計算書（以下この条において「財務諸表」という。）を作成し、当該事業年度の終了後三月以内に厚生労働大臣に提出し、その承認を受けなければならない。 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 The Organization, with respect to business related to insured long-term care, must prepare an inventory of property, Statement of Financial Position, and Statement of Operating Results (hereinafter referred to as "Financial Statements" in this Article) for every fiscal year, and submit said Financial Statements to the Minister of Health, Labour and Welfare within three months after the end of said fiscal year, and obtain the approval of said Minister. machine translation, not official **第二項** 機構は、前項の規定により財務諸表を厚生労働大臣に提出するときは、厚生労働省令で定めるところにより、これに当該事業年度の事業報告書及び予算の区分に従い作成した決算報告書並びに財務諸表及び決算報告書に関する監事の意見書を添付しなければならない。 art-166/par-2 · https://japanlaw.org/en/long-term-care-insurance-act/art-166/par-2 · https://japanlaw.org/l/409AC0000000123/art-166/par-2 The Organization, when submitting Financial Statements to the Minister of Health, Labour and Welfare pursuant to the provisions of the preceding paragraph, must attach to them a business report of said fiscal year, a statement of accounts that is prepared in accordance with categories of the budget, and a statement of opinion of an auditor concerning the Financial Statements and the statement of accounts, pursuant to the provisions of Order of the Ministry of Health, Labour and Welfare. machine translation, not official **第三項** 機構は、第一項の規定による厚生労働大臣の承認を受けたときは、遅滞なく、財務諸表又はその要旨を官報に公告し、かつ、財務諸表及び附属明細書並びに前項の事業報告書、決算報告書及び監事の意見書を、主たる事務所に備えて置き、厚生労働省令で定める期間、一般の閲覧に供しなければならない。 art-166/par-3 · https://japanlaw.org/en/long-term-care-insurance-act/art-166/par-3 · https://japanlaw.org/l/409AC0000000123/art-166/par-3 The Organization, when it obtains the approval of the Minister of Health, Labour and Welfare pursuant to the provisions of paragraph (1), must give public notice of the Financial Statements or a summary of the Financial Statements in the Official Gazette without delay, and maintain said Financial Statements and supporting detailed statements, and the business report, statement of accounts, and statement of opinion of the auditor as set forth in the preceding paragraph at its principal office, and offer them for public perusal for the period as determined by Order of the Ministry of Health, Labour and Welfare. machine translation, not official **第四項** 機構が第百六十条第二項に規定する業務を行う場合における医療情報基盤・診療報酬審査支払機構法第三十四条第一項の規定の適用については、同項中「業務」とあるのは、「業務及び介護保険法（平成九年法律第百二十三号）第百六十条第二項に規定する業務」とする。 art-166/par-4 · https://japanlaw.org/en/long-term-care-insurance-act/art-166/par-4 · https://japanlaw.org/l/409AC0000000123/art-166/par-4 With regard to the application of Article 34, paragraph (1) of the Medical Information Infrastructure and Medical Fee Examination and Payment Organization Act in the case where the Organization conducts the operations prescribed in Article 160, paragraph (2), the term "operations" in that paragraph is deemed to be replaced with "operations and the operations prescribed in Article 160, paragraph (2) of the Long-Term Care Insurance Act (Act No. 123 of 1997)". machine translation, not official --- ## Cites - art-166/par-1: この条 → 介護保険法 第百六十六条 (Article 166), art-166 — https://japanlaw.org/en/long-term-care-insurance-act/art-166 · https://japanlaw.org/l/409AC0000000123/art-166 - art-166/par-2: 前項 → 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-166/par-3: 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-166/par-3: 前項 → 介護保険法 第百六十六条第二項 (Article 166, paragraph (2)), art-166/par-2 — https://japanlaw.org/en/long-term-care-insurance-act/art-166/par-2 · https://japanlaw.org/l/409AC0000000123/art-166/par-2 - art-166/par-4: 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 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 介護保険法 第百六十四条第一項（区分経理） — https://japanlaw.org/en/long-term-care-insurance-act/art-164/par-1 · https://japanlaw.org/l/409AC0000000123/art-164/par-1 - 介護保険法 第百六十六条第一項（財務諸表等） — https://japanlaw.org/en/long-term-care-insurance-act/art-166/par-1 · https://japanlaw.org/l/409AC0000000123/art-166/par-1 - 介護保険法 第百六十六条第二項（財務諸表等） — https://japanlaw.org/en/long-term-care-insurance-act/art-166/par-2 · https://japanlaw.org/l/409AC0000000123/art-166/par-2 - 介護保険法 第百六十六条第三項（財務諸表等） — https://japanlaw.org/en/long-term-care-insurance-act/art-166/par-3 · https://japanlaw.org/l/409AC0000000123/art-166/par-3 --- ## 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 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, 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