# 健康保険法 / Health Insurance Act — 第百七十一条 (Article 171) - Law: 健康保険法 (Health Insurance Act), 大正十一年法律第七十号 - English title "Health Insurance Act": 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: 第百七十一条 (Article 171)（健康保険印紙の受払等の報告） — address `art-171` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/health-insurance-act/art-171 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/211AC0000000070/art-171 - 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. --- ### 第百七十一条（健康保険印紙の受払等の報告） — (Report of Receipts and Payments of Health Insurance Stamps) caption: Ministry of Justice translation — Japanese Law Translation Database System art-171 · https://japanlaw.org/ja/health-insurance-act/art-171 · https://japanlaw.org/l/211AC0000000070/art-171 **第一項** 事業主は、その事業所ごとに健康保険印紙の受払及び前条第一項に規定する告知に係る保険料の納付（以下この条において「受払等」という。）に関する帳簿を備え付け、その受払等の都度、その受払等の状況を記載し、かつ、翌月末日までに、厚生労働大臣にその受払等の状況を報告しなければならない。 art-171/par-1 · https://japanlaw.org/ja/health-insurance-act/art-171/par-1 · https://japanlaw.org/l/211AC0000000070/art-171/par-1 Employers must keep record books for each of their places of business relating to the receipt and payment of health insurance stamps and payment of insurance premiums to which the notification prescribed in paragraph (1) of the preceding Article pertains (referred to as "receipts and payments" hereinafter in this Article), state the status of all receipts and payments on each occasion of receipts and payments, and report the status to the Minister of Health, Labor and Welfare by the last day of the following month. Ministry of Justice translation — Japanese Law Translation Database System **第二項** 前項の場合において、健康保険組合を設立する事業主は、併せて当該健康保険組合に同項の報告をしなければならない。 art-171/par-2 · https://japanlaw.org/ja/health-insurance-act/art-171/par-2 · https://japanlaw.org/l/211AC0000000070/art-171/par-2 In the case of the preceding paragraph, an employer who has established a health insurance society must make a report referred to in the preceding paragraph to the health insurance society as well. Ministry of Justice translation — Japanese Law Translation Database System **第三項** 前項の規定により報告を受けた健康保険組合は、厚生労働省令で定めるところにより、毎年度、厚生労働大臣に当該健康保険組合を設立する事業主の前年度の受払等の報告をしなければならない。 art-171/par-3 · https://japanlaw.org/ja/health-insurance-act/art-171/par-3 · https://japanlaw.org/l/211AC0000000070/art-171/par-3 Each fiscal year, the health insurance society which received a report pursuant to the provisions of the preceding paragraph must report on the previous fiscal year's payments and receipts of the employer who established the health insurance society to the Minister of Health, Labour and Welfare, as specified by Order of the Ministry of Health, Labour and Welfare. Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-171/par-1: 前条第一項 → 健康保険法 第百七十条第一項 (Article 170, paragraph (1)), art-170/par-1 — https://japanlaw.org/ja/health-insurance-act/art-170/par-1 · https://japanlaw.org/l/211AC0000000070/art-170/par-1 - art-171/par-1: この条 → 健康保険法 第百七十一条 (Article 171), art-171 — https://japanlaw.org/ja/health-insurance-act/art-171 · https://japanlaw.org/l/211AC0000000070/art-171 - art-171/par-2: 前項 → 健康保険法 第百七十一条第一項 (Article 171, paragraph (1)), art-171/par-1 — https://japanlaw.org/ja/health-insurance-act/art-171/par-1 · https://japanlaw.org/l/211AC0000000070/art-171/par-1 - art-171/par-3: 前項 → 健康保険法 第百七十一条第二項 (Article 171, paragraph (2)), art-171/par-2 — https://japanlaw.org/ja/health-insurance-act/art-171/par-2 · https://japanlaw.org/l/211AC0000000070/art-171/par-2 ## Cited by 8 provisions cite this one. No official source publishes this direction. - 健康保険法 第百五十四条第一項 — https://japanlaw.org/ja/health-insurance-act/art-154/par-1 · https://japanlaw.org/l/211AC0000000070/art-154/par-1 - 健康保険法 第百六十九条第二項（日雇特例被保険者に係る保険料の負担及び納付義務） — https://japanlaw.org/ja/health-insurance-act/art-169/par-2 · https://japanlaw.org/l/211AC0000000070/art-169/par-2 - 健康保険法 第百七十一条第一項（健康保険印紙の受払等の報告） — https://japanlaw.org/ja/health-insurance-act/art-171/par-1 · https://japanlaw.org/l/211AC0000000070/art-171/par-1 - 健康保険法 第百七十一条第二項（健康保険印紙の受払等の報告） — https://japanlaw.org/ja/health-insurance-act/art-171/par-2 · https://japanlaw.org/l/211AC0000000070/art-171/par-2 - 健康保険法 第百七十一条第三項（健康保険印紙の受払等の報告） — https://japanlaw.org/ja/health-insurance-act/art-171/par-3 · https://japanlaw.org/l/211AC0000000070/art-171/par-3 - 健康保険法 第二百四条第一項第十四号（機構への厚生労働大臣の権限に係る事務の委任） — https://japanlaw.org/ja/health-insurance-act/art-204/par-1/item-14 · https://japanlaw.org/l/211AC0000000070/art-204/par-1/item-14 - 健康保険法 第二百八条第一項第四号 — https://japanlaw.org/ja/health-insurance-act/art-208/par-1/item-4 · https://japanlaw.org/l/211AC0000000070/art-208/par-1/item-4 - 健康保険法 第二百十三条第一項 — https://japanlaw.org/ja/health-insurance-act/art-213/par-1 · https://japanlaw.org/l/211AC0000000070/art-213/par-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 健康保険法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/211AC0000000070/20261001_507AC0000000087), retrieved 2026-10-10 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Health Insurance Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3266/tb), retrieved 2026-10-10 - This site's parser, version 189 — 健康保険法 — structure, counts, cross-references and defined terms, computed 2026-10-10