# 高齢者の医療の確保に関する法律 / Act on Assurance of Medical Care for Elderly People — 第九十九条 (Article 99)

- 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: 第九十九条 (Article 99)（市町村の特別会計への繰入れ等） — address `art-99`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/elderly-medical-care-act/art-99
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/357AC0000000080/art-99
- 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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### 第九十九条（市町村の特別会計への繰入れ等） — (Transfer to the Special Account of a Municipality)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-99 · https://japanlaw.org/ja/elderly-medical-care-act/art-99 · https://japanlaw.org/l/357AC0000000080/art-99</sup>

    **第一項**  市町村は、政令で定めるところにより、一般会計から、所得の少ない者について後期高齢者医療広域連合の条例の定めるところにより行う保険料の減額賦課に基づき被保険者に係る保険料につき減額した額の総額を基礎とし、後期高齢者医療の財政の状況その他の事情を勘案して政令で定めるところにより算定した額を市町村の後期高齢者医療に関する特別会計に繰り入れなければならない。
    <sup>art-99/par-1 · https://japanlaw.org/ja/elderly-medical-care-act/art-99/par-1 · https://japanlaw.org/l/357AC0000000080/art-99/par-1</sup>
    A Municipality, pursuant to the provisions of a Cabinet Order, must transfer from the general account to the special account for medical care for the elderly of the Municipality the amount calculated, pursuant to the provisions of a Cabinet Order, based on the total amount of insurance premiums pertaining to the insured reduced based on the reduced assessment of insurance premiums for persons with small income pursuant to the provisions of the Ordinances of the Association of Medical Care Systems for the Elderly Aged 75 and older, by taking into consideration the financial status of medical care for the elderly and other circumstances.
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **第二項**  市町村は、政令で定めるところにより、一般会計から、第五十二条各号のいずれかに該当するに至つた日の前日において健康保険法、船員保険法、国家公務員共済組合法（他の法律において準用する場合を含む。）又は地方公務員等共済組合法の規定による被扶養者であつた被保険者について、同条各号に掲げる場合のいずれかに該当するに至つた日の属する月以後二年を経過する月までの間に限り、条例の定めるところにより行う保険料の減額賦課に基づき保険料を減額した場合における当該減額した額の総額を基礎とし、後期高齢者医療の財政の状況その他の事情を勘案して政令で定めるところにより算定した額を、市町村の後期高齢者医療に関する特別会計に繰り入れなければならない。
    <sup>art-99/par-2 · https://japanlaw.org/ja/elderly-medical-care-act/art-99/par-2 · https://japanlaw.org/l/357AC0000000080/art-99/par-2</sup>
    A municipality must, pursuant to the provisions of Cabinet Order, transfer from the general account to the special account of the municipality for old-old medical care, with respect to an insured who was a dependent under the provisions of the Health Insurance Act, the Mariners Insurance Act, the National Public Officers Mutual Aid Association Act (including as applied mutatis mutandis pursuant to other Acts) or the Local Public Officers, etc. Mutual Aid Association Act on the day before the day on which the insured came to fall under any of the items of Article 52, the amount calculated as specified by Cabinet Order, taking into consideration the financial status of old-old medical care and other circumstances, on the basis of the total amount of reduction where, limited to the period from the month containing the day on which the insured came to fall under any of the cases listed in the items of that Article until the month in which two years have elapsed, insurance premiums are reduced pursuant to a reduced assessment of insurance premiums made as provided by Ordinance of the Association.
    <sup>machine translation, not official</sup>

    **第三項**  都道府県は、政令で定めるところにより、前二項の規定による繰入金の四分の三に相当する額を負担する。
    <sup>art-99/par-3 · https://japanlaw.org/ja/elderly-medical-care-act/art-99/par-3 · https://japanlaw.org/l/357AC0000000080/art-99/par-3</sup>
    A prefecture, pursuant to the provisions of Cabinet Order, bears an amount equivalent to three quarters of the amount to be transferred pursuant to the provisions of the preceding two paragraphs.
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

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## Cites
- art-99/par-2: 第五十二条 → 高齢者の医療の確保に関する法律 第五十二条 (Article 52), art-52 — https://japanlaw.org/ja/elderly-medical-care-act/art-52 · https://japanlaw.org/l/357AC0000000080/art-52
- art-99/par-3: 前二項 → 高齢者の医療の確保に関する法律 第九十九条第一項 (Article 99, paragraph (1)), art-99/par-1 — https://japanlaw.org/ja/elderly-medical-care-act/art-99/par-1 · https://japanlaw.org/l/357AC0000000080/art-99/par-1
- art-99/par-3: 前二項 → 高齢者の医療の確保に関する法律 第九十九条第二項 (Article 99, paragraph (2)), art-99/par-2 — https://japanlaw.org/ja/elderly-medical-care-act/art-99/par-2 · https://japanlaw.org/l/357AC0000000080/art-99/par-2

## Cited by

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

- 健康保険法 附則第四十七条第四項第五号（子ども・子育て支援納付金の導入に当たっての経過措置及び留意事項） — https://japanlaw.org/ja/health-insurance-act/suppl-5061-47/art-47/par-4/item-5 · https://japanlaw.org/l/211AC0000000070/suppl-5061-47/art-47/par-4/item-5
- 国民健康保険法 附則第四十七条第四項第五号（子ども・子育て支援納付金の導入に当たっての経過措置及び留意事項） — https://japanlaw.org/ja/national-health-insurance-act/suppl-5061-47/art-47/par-4/item-5 · https://japanlaw.org/l/333AC0000000192/suppl-5061-47/art-47/par-4/item-5
- 高齢者の医療の確保に関する法律 第九十九条第三項（市町村の特別会計への繰入れ等） — https://japanlaw.org/ja/elderly-medical-care-act/art-99/par-3 · https://japanlaw.org/l/357AC0000000080/art-99/par-3
- 高齢者の医療の確保に関する法律 第百三条第一項（都道府県、市町村及び後期高齢者医療広域連合の補助及び貸付け） — https://japanlaw.org/ja/elderly-medical-care-act/art-103/par-1 · https://japanlaw.org/l/357AC0000000080/art-103/par-1
- 高齢者の医療の確保に関する法律 第百五条第一項（保険料等の納付） — https://japanlaw.org/ja/elderly-medical-care-act/art-105/par-1 · https://japanlaw.org/l/357AC0000000080/art-105/par-1
- 高齢者の医療の確保に関する法律 附則第十三条の四第一項（市町村の特別会計への繰入れ等の特例） — https://japanlaw.org/ja/elderly-medical-care-act/suppl-3571-80/art-13-4/par-1 · https://japanlaw.org/l/357AC0000000080/suppl-3571-80/art-13-4/par-1
- 高齢者の医療の確保に関する法律 附則第四十七条第四項第五号（子ども・子育て支援納付金の導入に当たっての経過措置及び留意事項） — https://japanlaw.org/ja/elderly-medical-care-act/suppl-5061-47/art-47/par-4/item-5 · https://japanlaw.org/l/357AC0000000080/suppl-5061-47/art-47/par-4/item-5

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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 — Machine translation, batch elderly-medical-care-act-20261019T115100-001, 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
