# 介護保険法 / Long-Term Care Insurance Act — 第百六十七条 (Article 167) - 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: 第百六十七条 (Article 167)（利益及び損失の処理） — address `art-167` - 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-167 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/409AC0000000123/art-167 - 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. --- ### 第百六十七条（利益及び損失の処理） — (Disposition of Surplus and Deficit) caption: Ministry of Justice translation — Japanese Law Translation Database System art-167 · https://japanlaw.org/en/long-term-care-insurance-act/art-167 · https://japanlaw.org/l/409AC0000000123/art-167 **第一項** 機構は、介護保険関係業務に関し、毎事業年度、損益計算において利益を生じたときは、前事業年度から繰り越した損失をうめ、なお残余があるときは、その残余の額は、積立金として整理しなければならない。 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 The Organization, with respect to business related to insured long-term care, in the event that a surplus is recorded according to the calculation of surplus and deficit for every fiscal year, must apply said surplus to offset any remaining deficit carried forward from the previous fiscal year, and, if there still remains a surplus, settle said surplus as a reserve fund. machine translation, not official **第二項** 機構は、介護保険関係業務に関し、毎事業年度、損益計算において損失を生じたときは、前項の規定による積立金を減額して整理し、なお不足があるときは、その不足額は繰越欠損金として整理しなければならない。 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 The Organization, with respect to the business related to insured long-term care, in the event that a deficit is incurred according to the calculation of surplus and deficit for every fiscal year, must settle said deficit by reducing the reserve fund pursuant to the provisions of the preceding paragraph, and, if there still remains a deficit, settle said deficit as an item to be carried forward to the following fiscal year. machine translation, not official **第三項** 機構は、予算をもって定める金額に限り、第一項の規定による積立金を第百六十条第一項第二号及び第三号に掲げる業務に要する費用に充てることができる。 art-167/par-3 · https://japanlaw.org/en/long-term-care-insurance-act/art-167/par-3 · https://japanlaw.org/l/409AC0000000123/art-167/par-3 The Organization may allocate said reserve fund pursuant to the provisions of paragraph (1) to the expenses necessary for operations listed in Article 160, paragraph (1), item (ii) and item (iii), within the amount as prescribed by a budget. machine translation, not official --- ## Cites - art-167/par-2: 前項 → 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-167/par-3: 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-167/par-3: 第百六十条第一項第二号 → 介護保険法 第百六十条第一項第二号 (Article 160, paragraph (1), item (ii)), art-160/par-1/item-2 — https://japanlaw.org/en/long-term-care-insurance-act/art-160/par-1/item-2 · https://japanlaw.org/l/409AC0000000123/art-160/par-1/item-2 - art-167/par-3: 第三号 → 介護保険法 第百六十条第一項第三号 (Article 160, paragraph (1), item (iii)), art-160/par-1/item-3 — https://japanlaw.org/en/long-term-care-insurance-act/art-160/par-1/item-3 · https://japanlaw.org/l/409AC0000000123/art-160/par-1/item-3 ## Cited by 3 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 第百六十七条第二項（利益及び損失の処理） — https://japanlaw.org/en/long-term-care-insurance-act/art-167/par-2 · https://japanlaw.org/l/409AC0000000123/art-167/par-2 - 介護保険法 第百六十七条第三項（利益及び損失の処理） — https://japanlaw.org/en/long-term-care-insurance-act/art-167/par-3 · https://japanlaw.org/l/409AC0000000123/art-167/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 - This site's parser, version 209 — 介護保険法 — structure, counts, cross-references and defined terms, computed 2026-10-18