# 健康保険法施行令 / Order for Enforcement of the Health Insurance Act — 第六十四条の三 (Article 64-3) This is the Markdown twin of https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-64-3. 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: 第六十四条の三 (Article 64-3)（国税局長又は税務署長への権限の委任） — address `art-64-3` - 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-64-3 - 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. --- ### 第六十四条の三（国税局長又は税務署長への権限の委任） — Delegation of Authority to a Regional Commissioner or a District Director caption: machine translation, not official art-64-3 · https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-64-3 **第一項** 国税庁長官は、法第二百四条の二第二項において準用する厚生年金保険法第百条の五第五項の規定により委任された権限の全部を、納付義務者の事業所の所在地（法第三十四条第一項の適用事業所にあっては、同項の規定により一の適用事業所となった二以上の事業所のうちから厚生労働大臣が指定する事業所の所在地。次項において同じ。）を管轄する国税局長に委任する。 art-64-3/par-1 · https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-64-3/par-1 The Commissioner of the National Tax Agency delegates all of the authority delegated pursuant to the provisions of Article 100-5, paragraph (5) of the Employees' Pension Insurance Act as applied mutatis mutandis pursuant to Article 204-2, paragraph (2) of the Act, to the regional commissioner having jurisdiction over the locality of the place of business of the person liable for payment (in the case of an applicable place of business under Article 34, paragraph (1) of the Act, the locality of the place of business designated by the Minister of Health, Labour and Welfare from among the two or more places of business that became one applicable place of business pursuant to that paragraph; the same applies in the following paragraph). machine translation, not official **第二項** 国税局長は、必要があると認めるときは、法第二百四条の二第二項において準用する厚生年金保険法第百条の五第六項の規定により委任された権限の全部を、納付義務者の事業所の所在地を管轄する税務署長に委任する。 art-64-3/par-2 · https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-64-3/par-2 A regional commissioner, when finding it necessary, delegates all of the authority delegated pursuant to the provisions of Article 100-5, paragraph (6) of the Employees' Pension Insurance Act as applied mutatis mutandis pursuant to Article 204-2, paragraph (2) of the Act, to the district director having jurisdiction over the locality of the place of business of the person liable for payment. machine translation, not official --- ## Cites - art-64-3/par-1: 法第二百四条の二第二項 → 健康保険法 第二百四条の二第二項 (Article 204-2, paragraph (2)), art-204-2/par-2 — https://japanlaw.org/ja/health-insurance-act/art-204-2/par-2 (e-Gov law ID 211AC0000000070) - art-64-3/par-1: 厚生年金保険法第百条の五第五項 → 厚生年金保険法 第百条の五第五項 (Article 100-5, paragraph (5)), art-100-5/par-5 — https://japanlaw.org/ja/employees-pension-insurance-act/art-100-5/par-5 (e-Gov law ID 329AC0000000115) - art-64-3/par-1: 法第三十四条第一項 → 健康保険法 第三十四条第一項 (Article 34, paragraph (1)), art-34/par-1 — https://japanlaw.org/ja/health-insurance-act/art-34/par-1 (e-Gov law ID 211AC0000000070) - art-64-3/par-1: 次項 → 健康保険法施行令 第六十四条の三第二項 (Article 64-3, paragraph (2)), art-64-3/par-2 — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-64-3/par-2 - art-64-3/par-2: 法第二百四条の二第二項 → 健康保険法 第二百四条の二第二項 (Article 204-2, paragraph (2)), art-204-2/par-2 — https://japanlaw.org/ja/health-insurance-act/art-204-2/par-2 (e-Gov law ID 211AC0000000070) - art-64-3/par-2: 厚生年金保険法第百条の五第六項 → 厚生年金保険法 第百条の五第六項 (Article 100-5, paragraph (6)), art-100-5/par-6 — https://japanlaw.org/ja/employees-pension-insurance-act/art-100-5/par-6 (e-Gov law ID 329AC0000000115) ## Cited by 1 provision cites this one. No official source publishes this direction. - 健康保険法施行令 第六十四条の三第一項（国税局長又は税務署長への権限の委任） — https://japanlaw.org/ja/health-insurance-act-enforcement-order/art-64-3/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-20261106T164949-020, 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