# 高齢者の医療の確保に関する法律 / Act on Assurance of Medical Care for Elderly People — 第百四十六条 (Article 146) - 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: 第百四十六条 (Article 146)（利益及び損失の処理） — address `art-146` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/elderly-medical-care-act/art-146 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/357AC0000000080/art-146 - 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. --- ### 第百四十六条（利益及び損失の処理） — (Handling of Profits and Losses) caption: Ministry of Justice translation — Japanese Law Translation Database System art-146 · https://japanlaw.org/ja/elderly-medical-care-act/art-146 · https://japanlaw.org/l/357AC0000000080/art-146 **第一項** 機構は、高齢者医療制度関係業務（第百三十九条第二項に規定する業務を除く。次項及び次条第一項において同じ。）に関し、毎事業年度、損益計算において利益を生じたときは、前事業年度から繰り越した損失をうめ、なお残余があるときは、その残余の額は、積立金として整理しなければならない。 art-146/par-1 · https://japanlaw.org/ja/elderly-medical-care-act/art-146/par-1 · https://japanlaw.org/l/357AC0000000080/art-146/par-1 The Organization, with regard to the operations related to the medical care system for the elderly (excluding the services prescribed in Article 139, paragraph (2); the same applies in the following paragraph and paragraph (1) of the following Article), in each business year, when profits have accrued based on the profit and loss calculation, must offset any losses carried over from the previous business year, and if there is any surplus even after offsetting the losses, the Organization must keep this surplus amount as a reserve fund. machine translation, not official **第二項** 機構は、高齢者医療制度関係業務に関し、毎事業年度、損益計算において損失を生じたときは、前項の規定による積立金を減額して整理し、なお不足があるときは、その不足額は繰越欠損金として整理しなければならない。 art-146/par-2 · https://japanlaw.org/ja/elderly-medical-care-act/art-146/par-2 · https://japanlaw.org/l/357AC0000000080/art-146/par-2 The Organization, with regard to the operations related to the medical care system for the elderly, in each business year when a loss is incurred based on the calculation of profits and losses, must account for the loss by reducing the amount of the reserve fund under the provisions of the preceding paragraph, and if there is still a shortfall, the amount of the shortfall must be accounted for as a loss carried forward. machine translation, not official **第三項** 機構は、予算をもつて定める金額に限り、第一項の規定による積立金を第百三十九条第一項第一号に規定する保険者に対し前期高齢者交付金を交付する業務、同項第二号に規定する後期高齢者医療広域連合に対し後期高齢者交付金を交付する業務及び同項第三号に規定する保険者に対し出産育児交付金を交付する業務又は同条第二項の規定により認可を受けて行う業務に要する費用に充てることができる。 art-146/par-3 · https://japanlaw.org/ja/elderly-medical-care-act/art-146/par-3 · https://japanlaw.org/l/357AC0000000080/art-146/par-3 The Organization, limited to the amount specified in the budget, may allocate the reserve fund under the provisions of paragraph (1) to the expenses required for the business of providing Young-Old Grants to Insurers prescribed in Article 139, paragraph (1), item (i), the business of providing Old-Old Subsidies to an Association of Medical Care Systems for the Elderly Aged 75 and older prescribed in item (ii) of the same paragraph, and the business of providing childbirth and childcare grants to Insurers prescribed in item (iii) of the same paragraph, or the business to be carried out by obtaining approval pursuant to the provisions of paragraph (2) of the same Article. machine translation, not official --- ## Cites - art-146/par-1: 第百三十九条第二項 → 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 - art-146/par-1: 次項 → 高齢者の医療の確保に関する法律 第百四十六条第二項 (Article 146, paragraph (2)), art-146/par-2 — https://japanlaw.org/ja/elderly-medical-care-act/art-146/par-2 · https://japanlaw.org/l/357AC0000000080/art-146/par-2 - art-146/par-1: 次条第一項 → 高齢者の医療の確保に関する法律 第百四十七条第一項 (Article 147, paragraph (1)), art-147/par-1 — https://japanlaw.org/ja/elderly-medical-care-act/art-147/par-1 · https://japanlaw.org/l/357AC0000000080/art-147/par-1 - art-146/par-2: 前項 → 高齢者の医療の確保に関する法律 第百四十六条第一項 (Article 146, paragraph (1)), art-146/par-1 — https://japanlaw.org/ja/elderly-medical-care-act/art-146/par-1 · https://japanlaw.org/l/357AC0000000080/art-146/par-1 - art-146/par-3: 第一項 → 高齢者の医療の確保に関する法律 第百四十六条第一項 (Article 146, paragraph (1)), art-146/par-1 — https://japanlaw.org/ja/elderly-medical-care-act/art-146/par-1 · https://japanlaw.org/l/357AC0000000080/art-146/par-1 - art-146/par-3: 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-146/par-3: 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-146/par-3: 同項第三号 → 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-146/par-3: 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 3 provisions cite this one. No official source publishes this direction. - 高齢者の医療の確保に関する法律 第百四十六条第一項（利益及び損失の処理） — https://japanlaw.org/ja/elderly-medical-care-act/art-146/par-1 · https://japanlaw.org/l/357AC0000000080/art-146/par-1 - 高齢者の医療の確保に関する法律 第百四十六条第二項（利益及び損失の処理） — https://japanlaw.org/ja/elderly-medical-care-act/art-146/par-2 · https://japanlaw.org/l/357AC0000000080/art-146/par-2 - 高齢者の医療の確保に関する法律 第百四十六条第三項（利益及び損失の処理） — https://japanlaw.org/ja/elderly-medical-care-act/art-146/par-3 · https://japanlaw.org/l/357AC0000000080/art-146/par-3 --- ## 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