# 高齢者の医療の確保に関する法律 / Act on Assurance of Medical Care for Elderly People — 第百十二条 (Article 112)

- Law: 高齢者の医療の確保に関する法律 (Act on Assurance of Medical Care for Elderly People), 昭和五十七年法律第八十号
- English title "Act on Assurance of Medical Care for Elderly People": 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: 第百十二条 (Article 112)（地方税法の準用） — address `art-112`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/elderly-medical-care-act/art-112
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/357AC0000000080/art-112
- 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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### 第百十二条（地方税法の準用） — (Mutatis Mutandis Application of the Local Tax Act)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-112 · https://japanlaw.org/ja/elderly-medical-care-act/art-112 · https://japanlaw.org/l/357AC0000000080/art-112</sup>

    **第一項**  保険料その他この章の規定による徴収金（市町村及び後期高齢者医療広域連合が徴収するものに限る。）については、地方税法（昭和二十五年法律第二百二十六号）第九条、第十三条の二、第二十条、第二十条の二及び第二十条の四の規定を準用する。
    <sup>art-112/par-1 · https://japanlaw.org/ja/elderly-medical-care-act/art-112/par-1 · https://japanlaw.org/l/357AC0000000080/art-112/par-1</sup>
    The provisions of Article 9, Article 13-2, Article 20, Article 20-2, and Article 20-4 of the Local Tax Act (Act No. 226 of 1950) apply mutatis mutandis to insurance premiums and any other money to be collected pursuant to the provisions of this Chapter (limited to those to be collected by municipalities and Association of Medical Care Systems for the Elderly Aged 75 and older).
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

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## Cites
- art-112/par-1: 地方税法（昭和二十五年法律第二百二十六号）第九条 → e-Gov law 325AC0000000226, 第九条 (Article 9), art-9 — not held in this collection
- art-112/par-1: 第十三条の二 → e-Gov law 325AC0000000226, 第十三条の二 (Article 13-2), art-13-2 — not held in this collection
- art-112/par-1: 第二十条 → e-Gov law 325AC0000000226, 第二十条 (Article 20), art-20 — not held in this collection
- art-112/par-1: 第二十条の二 → e-Gov law 325AC0000000226, 第二十条の二 (Article 20-2), art-20-2 — not held in this collection
- art-112/par-1: 第二十条の四 → e-Gov law 325AC0000000226, 第二十条の四 (Article 20-4), art-20-4 — not held in this collection

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 高齢者の医療の確保に関する法律 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/357AC0000000080/20261001_507AC0000000087), retrieved 2026-10-19
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Act on Assurance of Medical Care for Elderly People — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/4903/tb), retrieved 2026-10-19
- This site's parser, version 209 — 高齢者の医療の確保に関する法律 — structure, counts, cross-references and defined terms, computed 2026-10-19