# 介護保険法 / Long-Term Care Insurance Act — 第百七十八条 (Article 178)

- 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: 第百七十八条 (Article 178)（区分経理） — address `art-178`
- 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-178
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/409AC0000000123/art-178
- 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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### 第百七十八条（区分経理） — (Separate Accounting)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-178 · https://japanlaw.org/en/long-term-care-insurance-act/art-178 · https://japanlaw.org/l/409AC0000000123/art-178</sup>

**第一項**  連合会は、介護保険事業関係業務に係る経理については、その他の経理と区分して整理しなければならない。
<sup>art-178/par-1 · https://japanlaw.org/en/long-term-care-insurance-act/art-178/par-1 · https://japanlaw.org/l/409AC0000000123/art-178/par-1</sup>
An Association, with regard to accounting procedures pertaining to Business Related to A Long-Term Care Insurance Project, must separate said records from other accounting records.
<sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

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## 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
- This site's parser, version 209 — 介護保険法 — structure, counts, cross-references and defined terms, computed 2026-10-18