# 健康保険法施行令 / Order for Enforcement of the Health Insurance Act — 第四十六条 (Article 46) This is the Markdown twin of https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-46. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 健康保険法施行令 (Order for Enforcement of the Health Insurance Act), 大正十五年勅令第二百四十三号 - English title "Order for Enforcement of the Health Insurance Act": claude-opus-5-5 - Kind: ImperialOrder — 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: 第四十六条 (Article 46)（準備金の積立て） — address `art-46` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-46 - e-Gov law ID: 215IO0000000243 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page. - Every provision below carries its address and its URL 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. --- ### 第四十六条（準備金の積立て） — Accumulation of Reserves caption: machine translation, not official art-46 · https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-46 **第一項** 協会は、毎事業年度末において、当該事業年度及びその直前の二事業年度内において行った保険給付に要した費用の額（前期高齢者納付金等、後期高齢者支援金等及び日雇拠出金、介護納付金並びに流行初期医療確保拠出金等の納付に要した費用の額（前期高齢者交付金がある場合には、これを控除した額）を含み、出産育児交付金の額並びに法第百五十三条及び第百五十四条の規定による国庫補助の額を除く。）の一事業年度当たりの平均額の十二分の一に相当する額並びに当該事業年度において行った子ども・子育て支援納付金の納付に要した費用の額の十二分の一に相当する額を超えない範囲内において当該年度における保険者の子ども・子育て支援納付金の納付に要する費用を勘案して厚生労働大臣が内閣総理大臣と協議して定める額とを合算した額に達するまでは、当該事業年度の剰余金の額を準備金として積み立てなければならない。 art-46/par-1 · https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-46/par-1 JHIA must, at the end of each business year, accumulate the amount of surplus of that business year as a reserve until it reaches the sum of the amount equivalent to one-twelfth of the average per business year of the amount of expenses required for insurance benefits provided in that business year and the two business years immediately preceding it (including the amount of expenses required for payment of young-old payments, etc., aid for the old-old, etc., and day laborer contributions, long-term care payments, and contributions for securing medical care in the early phase of an epidemic, etc. (where there is a young-old subsidy, the amount after deducting it), and excluding the amount of childbirth and childcare grants and the amount of national subsidies pursuant to the provisions of Articles 153 and 154 of the Act), and the amount determined by the Minister of Health, Labour and Welfare in consultation with the Prime Minister, within a range not exceeding the amount equivalent to one-twelfth of the amount of expenses required for payment of the children and child-rearing support levy made in that business year, taking into account the expenses required for the payment of the children and child-rearing support levy by insurers in that year. machine translation, not official **第二項** 健康保険組合は、毎事業年度末において、当該事業年度及びその直前の二事業年度内において行った保険給付に要した費用の額（被保険者又はその被扶養者が法第六十三条第三項第三号に掲げる病院若しくは診療所又は薬局から受けた療養に係る保険給付に要した費用の額及び出産育児交付金の額を除く。）の一事業年度当たりの平均額の十二分の三に相当する額と当該事業年度及びその直前の二事業年度内において行った前期高齢者納付金等、後期高齢者支援金等及び日雇拠出金、介護納付金並びに流行初期医療確保拠出金等の納付に要した費用の額（前期高齢者交付金がある場合には、これを控除した額）の一事業年度当たりの平均額の十二分の一に相当する額並びに当該事業年度において行った子ども・子育て支援納付金の納付に要した費用の額の十二分の一に相当する額を超えない範囲内において当該年度における保険者の子ども・子育て支援納付金の納付に要する費用を勘案して厚生労働大臣が内閣総理大臣と協議して定める額とを合算した額に達するまでは、当該事業年度の剰余金の額を準備金として積み立てなければならない。 art-46/par-2 · https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-46/par-2 A health insurance society must, at the end of each business year, accumulate the amount of surplus of that business year as a reserve until it reaches the sum of the amount equivalent to three-twelfths of the average per business year of the amount of expenses required for insurance benefits provided in that business year and the two business years immediately preceding it (excluding the amount of expenses required for insurance benefits relating to medical treatment that an insured person or the dependent of that person received from a hospital, clinic, or pharmacy listed in Article 63, paragraph (3), item (iii) of the Act, and the amount of childbirth and childcare grants), the amount equivalent to one-twelfth of the average per business year of the amount of expenses required for payment of young-old payments, etc., aid for the old-old, etc., and day laborer contributions, long-term care payments, and contributions for securing medical care in the early phase of an epidemic, etc. provided in that business year and the two business years immediately preceding it (where there is a young-old subsidy, the amount after deducting it), and the amount determined by the Minister of Health, Labour and Welfare in consultation with the Prime Minister, within a range not exceeding the amount equivalent to one-twelfth of the amount of expenses required for payment of the children and child-rearing support levy made in that business year, taking into account the expenses required for the payment of the children and child-rearing support levy by insurers in that year. machine translation, not official --- ## Cites - art-46/par-1: 法第百五十三条 → 健康保険法 第百五十三条 (Article 153), art-153 — https://japanlaw.org/ja/health-insurance-act/art-153 (e-Gov law ID 211AC0000000070) - art-46/par-1: 第百五十四条 → 健康保険法 第百五十四条 (Article 154), art-154 — https://japanlaw.org/ja/health-insurance-act/art-154 (e-Gov law ID 211AC0000000070) - art-46/par-2: 法第六十三条第三項第三号 → 健康保険法 第六十三条第三項第三号 (Article 63, paragraph (3), item (iii)), art-63/par-3/item-3 — https://japanlaw.org/ja/health-insurance-act/art-63/par-3/item-3 (e-Gov law ID 211AC0000000070) ## Cited by 4 provisions cite this one. No official source publishes this direction. - 健康保険法施行令 第二十条第一項（準備金の取崩し） — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-20/par-1 - 健康保険法施行令 第二十九条第一項（指定の要件） — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-29/par-1 - 健康保険法施行令 附則第二条第一項（病床転換支援金等の経過措置） — https://japanlaw.org/ja/health-insurance-act-enforcement-order/suppl-2153-243/art-2/par-1 - 健康保険法施行令 附則第三条第一項（指定健康保険組合の指定の要件及び健康保険組合の準備金の積立てに関する特例） — https://japanlaw.org/ja/health-insurance-act-enforcement-order/suppl-2153-243/art-3/par-1 --- ## Sources - claude-opus-5-5 — English title of a law in this collection, written for this site, written 2026-11-06 - e-Gov 法令検索, Digital Agency (デジタル庁) — 健康保険法施行令 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/215IO0000000243/20261001_508CO0000000276), retrieved 2026-11-06 - claude-sonnet-5-5 — Machine translation, batch health-insurance-act-enforcement-order-20261106T164949-017, translated 2026-11-08 - This site's parser, version 229 — 健康保険法施行令 — structure, counts, cross-references and defined terms, computed 2026-11-06