# 介護保険法 / Long-Term Care Insurance Act — 第百六十八条 (Article 168) - 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: 第百六十八条 (Article 168)（借入金及び債券） — address `art-168` - 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-168 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/409AC0000000123/art-168 - 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. --- ### 第百六十八条（借入金及び債券） — (Debt and Bonds) caption: Ministry of Justice translation — Japanese Law Translation Database System art-168 · https://japanlaw.org/en/long-term-care-insurance-act/art-168 · https://japanlaw.org/l/409AC0000000123/art-168 **第一項** 機構は、介護保険関係業務に関し、厚生労働大臣の認可を受けて、長期借入金若しくは短期借入金をし、又は債券を発行することができる。 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 The Organization, with respect to business related to insured long-term care, may borrow long-term debt, short-term debt, or issue bonds, after obtaining the approval of the Minister of Health, Labour and Welfare. machine translation, not official **第二項** 前項の規定による長期借入金及び債券は、二年以内に償還しなければならない。 art-168/par-2 · https://japanlaw.org/en/long-term-care-insurance-act/art-168/par-2 · https://japanlaw.org/l/409AC0000000123/art-168/par-2 Long-term debt and bonds pursuant to the provisions of the preceding paragraph must be repaid within two years. Ministry of Justice translation — Japanese Law Translation Database System **第三項** 第一項の規定による短期借入金は、当該事業年度内に償還しなければならない。ただし、資金の不足のため償還することができないときは、その償還することができない金額に限り、厚生労働大臣の認可を受けて、これを借り換えることができる。 art-168/par-3 · https://japanlaw.org/en/long-term-care-insurance-act/art-168/par-3 · https://japanlaw.org/l/409AC0000000123/art-168/par-3 Short-term debt pursuant to the provisions of paragraph (1) must be repaid within said fiscal year, however, provided that when said short-term debt fails to be repaid due to a lack of funds, only said lack of funds portion may be refinanced, after obtaining the approval of the Minister of Health, Labour, and Welfare. Ministry of Justice translation — Japanese Law Translation Database System **第四項** 前項ただし書の規定により借り換えられた短期借入金は、一年以内に償還しなければならない。 art-168/par-4 · https://japanlaw.org/en/long-term-care-insurance-act/art-168/par-4 · https://japanlaw.org/l/409AC0000000123/art-168/par-4 Short-term debt that is refinanced pursuant to the proviso of the preceding paragraph must be repaid within one year. Ministry of Justice translation — Japanese Law Translation Database System **第五項** 機構は、第一項の規定による債券を発行する場合においては、割引の方法によることができる。 art-168/par-5 · https://japanlaw.org/en/long-term-care-insurance-act/art-168/par-5 · https://japanlaw.org/l/409AC0000000123/art-168/par-5 The Organization, in a case when issuing bonds pursuant to the provisions of paragraph (1), may issue said bonds subject to a bond discount. machine translation, not official **第六項** 第一項の規定による債券の債権者は、機構の財産について他の債権者に先立って自己の債権の弁済を受ける権利を有する。 art-168/par-6 · https://japanlaw.org/en/long-term-care-insurance-act/art-168/par-6 · https://japanlaw.org/l/409AC0000000123/art-168/par-6 A creditor holding bonds pursuant to the provisions of paragraph (1) has the right to receive payment of the creditor's own claim in preference to that of other creditors with regard to the property of the Organization. machine translation, not official **第七項** 前項の先取特権の順位は、民法（明治二十九年法律第八十九号）の規定による一般の先取特権に次ぐものとする。 art-168/par-7 · https://japanlaw.org/en/long-term-care-insurance-act/art-168/par-7 · https://japanlaw.org/l/409AC0000000123/art-168/par-7 The order of statutory lien as set forth in the preceding paragraph is to be in the first subordinate position of priority to a general statutory lien pursuant to the provisions of the Civil Code (Act No. 89 of 1896). Ministry of Justice translation — Japanese Law Translation Database System **第八項** 機構は、厚生労働大臣の認可を受けて、第一項の規定による債券の発行に関する事務の全部又は一部を銀行又は信託会社に委託することができる。 art-168/par-8 · https://japanlaw.org/en/long-term-care-insurance-act/art-168/par-8 · https://japanlaw.org/l/409AC0000000123/art-168/par-8 The Organization may entrust the whole or a portion of affairs concerning issuance of bonds pursuant to the provisions of paragraph (1) to banks and trust companies after obtaining the approval of the Minister of Health, Labour and Welfare. machine translation, not official **第九項** 会社法（平成十七年法律第八十六号）第七百五条第一項及び第二項並びに第七百九条の規定は、前項の規定により委託を受けた銀行又は信託会社について準用する。 art-168/par-9 · https://japanlaw.org/en/long-term-care-insurance-act/art-168/par-9 · https://japanlaw.org/l/409AC0000000123/art-168/par-9 The provisions of Article 705, paragraph (1) and paragraph (2), and Article 709 of the Companies Act (Act No. 86 of 2005) apply mutatis mutandis to banks and trust companies that are entrusted pursuant to the provisions of the preceding paragraph. Ministry of Justice translation — Japanese Law Translation Database System **第十項** 第一項及び第二項並びに第五項から前項までに定めるもののほか、第一項の規定による債券に関し必要な事項は、政令で定める。 art-168/par-10 · https://japanlaw.org/en/long-term-care-insurance-act/art-168/par-10 · https://japanlaw.org/l/409AC0000000123/art-168/par-10 In addition to those items as prescribed in paragraph (1), paragraph (2), and paragraph (5) through paragraph (9), other necessary matters concerning bonds pursuant to the provisions of paragraph (1) are provided by a Cabinet Order. Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-168/par-2: 前項 → 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-168/par-3: 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-168/par-4: 前項 → 介護保険法 第百六十八条第三項 (Article 168, paragraph (3)), art-168/par-3 — https://japanlaw.org/en/long-term-care-insurance-act/art-168/par-3 · https://japanlaw.org/l/409AC0000000123/art-168/par-3 - art-168/par-5: 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-168/par-6: 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-168/par-7: 前項 → 介護保険法 第百六十八条第六項 (Article 168, paragraph (6)), art-168/par-6 — https://japanlaw.org/en/long-term-care-insurance-act/art-168/par-6 · https://japanlaw.org/l/409AC0000000123/art-168/par-6 - art-168/par-8: 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-168/par-9: 会社法（平成十七年法律第八十六号）第七百五条第一項 → 会社法 第七百五条第一項 (Article 705, paragraph (1)), art-705/par-1 — https://japanlaw.org/en/companies-act/art-705/par-1 · https://japanlaw.org/l/417AC0000000086/art-705/par-1 - art-168/par-9: 第二項 → 会社法 第七百五条第二項 (Article 705, paragraph (2)), art-705/par-2 — https://japanlaw.org/en/companies-act/art-705/par-2 · https://japanlaw.org/l/417AC0000000086/art-705/par-2 - art-168/par-9: 第七百九条 → 会社法 第七百九条 (Article 709), art-709 — https://japanlaw.org/en/companies-act/art-709 · https://japanlaw.org/l/417AC0000000086/art-709 - art-168/par-9: 前項 → 介護保険法 第百六十八条第八項 (Article 168, paragraph (8)), art-168/par-8 — https://japanlaw.org/en/long-term-care-insurance-act/art-168/par-8 · https://japanlaw.org/l/409AC0000000123/art-168/par-8 - art-168/par-10: 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-168/par-10: 第二項 → 介護保険法 第百六十八条第二項 (Article 168, paragraph (2)), art-168/par-2 — https://japanlaw.org/en/long-term-care-insurance-act/art-168/par-2 · https://japanlaw.org/l/409AC0000000123/art-168/par-2 - art-168/par-10: 第五項から前項まで → 介護保険法 第百六十八条第五項 (Article 168, paragraph (5)), art-168/par-5 — https://japanlaw.org/en/long-term-care-insurance-act/art-168/par-5 · https://japanlaw.org/l/409AC0000000123/art-168/par-5 - art-168/par-10: 第五項から前項まで → 介護保険法 第百六十八条第六項 (Article 168, paragraph (6)), art-168/par-6 — https://japanlaw.org/en/long-term-care-insurance-act/art-168/par-6 · https://japanlaw.org/l/409AC0000000123/art-168/par-6 - art-168/par-10: 第五項から前項まで → 介護保険法 第百六十八条第七項 (Article 168, paragraph (7)), art-168/par-7 — https://japanlaw.org/en/long-term-care-insurance-act/art-168/par-7 · https://japanlaw.org/l/409AC0000000123/art-168/par-7 - art-168/par-10: 第五項から前項まで → 介護保険法 第百六十八条第八項 (Article 168, paragraph (8)), art-168/par-8 — https://japanlaw.org/en/long-term-care-insurance-act/art-168/par-8 · https://japanlaw.org/l/409AC0000000123/art-168/par-8 - art-168/par-10: 第五項から前項まで → 介護保険法 第百六十八条第九項 (Article 168, paragraph (9)), art-168/par-9 — https://japanlaw.org/en/long-term-care-insurance-act/art-168/par-9 · https://japanlaw.org/l/409AC0000000123/art-168/par-9 ## Cited by 12 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 第百六十八条第二項（借入金及び債券） — https://japanlaw.org/en/long-term-care-insurance-act/art-168/par-2 · https://japanlaw.org/l/409AC0000000123/art-168/par-2 - 介護保険法 第百六十八条第三項（借入金及び債券） — https://japanlaw.org/en/long-term-care-insurance-act/art-168/par-3 · https://japanlaw.org/l/409AC0000000123/art-168/par-3 - 介護保険法 第百六十八条第四項（借入金及び債券） — https://japanlaw.org/en/long-term-care-insurance-act/art-168/par-4 · https://japanlaw.org/l/409AC0000000123/art-168/par-4 - 介護保険法 第百六十八条第五項（借入金及び債券） — https://japanlaw.org/en/long-term-care-insurance-act/art-168/par-5 · https://japanlaw.org/l/409AC0000000123/art-168/par-5 - 介護保険法 第百六十八条第六項（借入金及び債券） — https://japanlaw.org/en/long-term-care-insurance-act/art-168/par-6 · https://japanlaw.org/l/409AC0000000123/art-168/par-6 - 介護保険法 第百六十八条第七項（借入金及び債券） — https://japanlaw.org/en/long-term-care-insurance-act/art-168/par-7 · https://japanlaw.org/l/409AC0000000123/art-168/par-7 - 介護保険法 第百六十八条第八項（借入金及び債券） — https://japanlaw.org/en/long-term-care-insurance-act/art-168/par-8 · https://japanlaw.org/l/409AC0000000123/art-168/par-8 - 介護保険法 第百六十八条第九項（借入金及び債券） — https://japanlaw.org/en/long-term-care-insurance-act/art-168/par-9 · https://japanlaw.org/l/409AC0000000123/art-168/par-9 - 介護保険法 第百六十八条第十項（借入金及び債券） — https://japanlaw.org/en/long-term-care-insurance-act/art-168/par-10 · https://japanlaw.org/l/409AC0000000123/art-168/par-10 - 介護保険法 第百六十九条第一項（政府保証） — https://japanlaw.org/en/long-term-care-insurance-act/art-169/par-1 · https://japanlaw.org/l/409AC0000000123/art-169/par-1 - 介護保険法 第百七十条の二第一項第一号（協議） — https://japanlaw.org/en/long-term-care-insurance-act/art-170-2/par-1/item-1 · https://japanlaw.org/l/409AC0000000123/art-170-2/par-1/item-1 --- ## 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-20261018T203319-040, translated 2026-10-19 - 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