# 国民健康保険法 / National Health Insurance Act — 第百十条の二 (Article 110-2)

- Law: 国民健康保険法 (National Health Insurance Act), 昭和三十三年法律第百九十二号
- English title "National Health 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: 第百十条の二 (Article 110-2)（賦課決定の期間制限） — address `art-110-2`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/national-health-insurance-act/art-110-2
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/333AC0000000192/art-110-2
- 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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### 第百十条の二（賦課決定の期間制限） — Period Limitation on Assessment Decisions
<sup>caption: machine translation, not official</sup>
<sup>art-110-2 · https://japanlaw.org/en/national-health-insurance-act/art-110-2 · https://japanlaw.org/l/333AC0000000192/art-110-2</sup>

**第一項**  保険料の賦課決定は、当該年度における最初の保険料の納期（この法律又はこれに基づく条例の規定により保険料を納付し、又は納入すべき期限をいい、当該納期後に保険料を課することができることとなつた場合にあつては、当該保険料を課することができることとなつた日とする。次項において同じ。）の翌日から起算して二年を経過した日以後においては、することができない。
<sup>art-110-2/par-1 · https://japanlaw.org/en/national-health-insurance-act/art-110-2/par-1 · https://japanlaw.org/l/333AC0000000192/art-110-2/par-1</sup>
A decision on the assessment of insurance premiums may not be made on or after the day on which two years have elapsed, counting from the day following the first due date for payment of insurance premiums for the relevant fiscal year (meaning the due date for payment by which insurance premiums are to be paid or remitted pursuant to the provisions of this Act or a Prefectural or Municipal Ordinance based on this Act, and, in the case where it has become possible to impose insurance premiums after that due date, the day on which it has become possible to impose the insurance premiums; the same applies in the following paragraph).
<sup>machine translation, not official</sup>

**第二項**  保険料の賦課決定をした後に、被保険者の責めに帰することのできない事由によつて被保険者に関する医療保険各法（健康保険法、船員保険法、国家公務員共済組合法、地方公務員等共済組合法又は私立学校教職員共済法をいう。）との間における適用関係の調整を要することが判明した場合における保険料の額を減少させる賦課決定は、前項の規定にかかわらず、当該年度における最初の保険料の納期の翌日から起算して二年を経過した日以後であつても、当該年度における最初の保険料の納期の翌日から起算して調整に必要と認められる期間に相当する期間を経過する日まですることができる。
<sup>art-110-2/par-2 · https://japanlaw.org/en/national-health-insurance-act/art-110-2/par-2 · https://japanlaw.org/l/333AC0000000192/art-110-2/par-2</sup>
A determination of assessment that reduces the amount of insurance premiums in the case where, after a determination of assessment of insurance premiums has been made, it becomes evident, due to grounds not attributable to the insured person, that adjustment is required in the relationship of application with the respective Acts on medical insurance concerning insured persons (meaning the Health Insurance Act, the Mariners Insurance Act, the National Public Officers Mutual Aid Association Act, the Local Public Officers, etc. Mutual Aid Association Act or the Private School Personnel Mutual Aid Association Act) may, notwithstanding the preceding paragraph, be made even on or after the day on which two years have elapsed from the day following the due date for payment of the first insurance premium for the fiscal year, until the day on which a period equivalent to the period found necessary for the adjustment has elapsed from the day following the due date for payment of the first insurance premium for that fiscal year.
<sup>machine translation, not official</sup>

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## Cites
- art-110-2/par-1: 次項 → 国民健康保険法 第百十条の二第二項 (Article 110-2, paragraph (2)), art-110-2/par-2 — https://japanlaw.org/en/national-health-insurance-act/art-110-2/par-2 · https://japanlaw.org/l/333AC0000000192/art-110-2/par-2
- art-110-2/par-2: 前項 → 国民健康保険法 第百十条の二第一項 (Article 110-2, paragraph (1)), art-110-2/par-1 — https://japanlaw.org/en/national-health-insurance-act/art-110-2/par-1 · https://japanlaw.org/l/333AC0000000192/art-110-2/par-1

## Cited by

4 provisions cite this one. No official source publishes this direction.

- 国民健康保険法 第百十条の二第一項（賦課決定の期間制限） — https://japanlaw.org/en/national-health-insurance-act/art-110-2/par-1 · https://japanlaw.org/l/333AC0000000192/art-110-2/par-1
- 国民健康保険法 第百十条の二第二項（賦課決定の期間制限） — https://japanlaw.org/en/national-health-insurance-act/art-110-2/par-2 · https://japanlaw.org/l/333AC0000000192/art-110-2/par-2
- 国民健康保険法 附則第三十三条第一項（国民健康保険法の一部改正に伴う経過措置） — https://japanlaw.org/en/national-health-insurance-act/suppl-4261-83/art-33/par-1 · https://japanlaw.org/l/333AC0000000192/suppl-4261-83/art-33/par-1
- 国民健康保険法 附則第六条第一項（国民健康保険法の一部改正に伴う経過措置） — https://japanlaw.org/en/national-health-insurance-act/suppl-5011-9/art-6/par-1 · https://japanlaw.org/l/333AC0000000192/suppl-5011-9/art-6/par-1

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 国民健康保険法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/333AC0000000192/20261001_507AC0000000087), retrieved 2026-10-17
- Japanese Law Translation Database System, Ministry of Justice (法務省) — National Health Insurance Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/2453/tb), retrieved 2026-10-17
- claude-sonnet-5-5 — Machine translation, batch national-health-insurance-act-20261017T183826-009, translated 2026-10-18
- claude-sonnet-5-5 — Machine translation, batch national-health-insurance-act-20261017T183826-010, translated 2026-10-18
- This site's parser, version 209 — 国民健康保険法 — structure, counts, cross-references and defined terms, computed 2026-10-17
