# 高齢者の医療の確保に関する法律 / Act on Assurance of Medical Care for Elderly People — 第百四十三条 (Article 143)

- 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: 第百四十三条 (Article 143)（区分経理） — address `art-143`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/elderly-medical-care-act/art-143
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/357AC0000000080/art-143
- 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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### 第百四十三条（区分経理） — (Separate Accounting)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-143 · https://japanlaw.org/ja/elderly-medical-care-act/art-143 · https://japanlaw.org/l/357AC0000000080/art-143</sup>

**第一項**  機構は、高齢者医療制度関係業務に係る経理については、第百三十九条第一項第一号に掲げる業務、同項第二号及び第三号に掲げる業務並びに同条第二項に規定する業務ごとに、その他の業務に係る経理と区分して、特別の会計を設けて行わなければならない。
<sup>art-143/par-1 · https://japanlaw.org/ja/elderly-medical-care-act/art-143/par-1 · https://japanlaw.org/l/357AC0000000080/art-143/par-1</sup>
The Organization must establish a special account for the accounting for the operations related to the medical care system for the elderly, separately from the accounting for other services, for each of the services set forth in Article 139, paragraph (1), item (i), the services set forth in items (ii) and (iii) of that paragraph, and the services prescribed in paragraph (2) of that Article.
<sup>machine translation, not official</sup>

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## Cites
- art-143/par-1: 第百三十九条第一項第一号 → 高齢者の医療の確保に関する法律 第百三十九条第一項第一号 (Article 139, paragraph (1), item (i)), art-139/par-1/item-1 — https://japanlaw.org/ja/elderly-medical-care-act/art-139/par-1/item-1 · https://japanlaw.org/l/357AC0000000080/art-139/par-1/item-1
- art-143/par-1: 同項第二号 → 高齢者の医療の確保に関する法律 第百三十九条第一項第二号 (Article 139, paragraph (1), item (ii)), art-139/par-1/item-2 — https://japanlaw.org/ja/elderly-medical-care-act/art-139/par-1/item-2 · https://japanlaw.org/l/357AC0000000080/art-139/par-1/item-2
- art-143/par-1: 第三号 → 高齢者の医療の確保に関する法律 第百三十九条第一項第三号 (Article 139, paragraph (1), item (iii)), art-139/par-1/item-3 — https://japanlaw.org/ja/elderly-medical-care-act/art-139/par-1/item-3 · https://japanlaw.org/l/357AC0000000080/art-139/par-1/item-3
- art-143/par-1: 同条第二項 → 高齢者の医療の確保に関する法律 第百三十九条第二項 (Article 139, paragraph (2)), art-139/par-2 — https://japanlaw.org/ja/elderly-medical-care-act/art-139/par-2 · https://japanlaw.org/l/357AC0000000080/art-139/par-2

## Cited by

1 provision cites this one. No official source publishes this direction.

- 高齢者の医療の確保に関する法律 附則第三十八条第四項 — https://japanlaw.org/ja/elderly-medical-care-act/suppl-4181-83/art-38/par-4 · https://japanlaw.org/l/357AC0000000080/suppl-4181-83/art-38/par-4

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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
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch elderly-medical-care-act-20261019T105826-005, translated 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
