# 健康保険法 / Health Insurance Act — 第七条の二十八 (Article 7-28) - 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: 第七条の二十八 (Article 7-28)（財務諸表等） — address `art-7-28` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/health-insurance-act/art-7-28 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/211AC0000000070/art-7-28 - 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. --- ### 第七条の二十八（財務諸表等） — (Financial Statements) caption: Ministry of Justice translation — Japanese Law Translation Database System art-7-28 · https://japanlaw.org/ja/health-insurance-act/art-7-28 · https://japanlaw.org/l/211AC0000000070/art-7-28 **第一項** 協会は、毎事業年度の決算を翌事業年度の五月三十一日までに完結しなければならない。 art-7-28/par-1 · https://japanlaw.org/ja/health-insurance-act/art-7-28/par-1 · https://japanlaw.org/l/211AC0000000070/art-7-28/par-1 JHIA must complete the settlement for each business year by May 31 in the following business year. Ministry of Justice translation — Japanese Law Translation Database System **第二項** 協会は、毎事業年度、貸借対照表、損益計算書、利益の処分又は損失の処理に関する書類その他厚生労働省令で定める書類及びこれらの附属明細書（以下「財務諸表」という。）を作成し、これに当該事業年度の事業報告書及び決算報告書（以下この条及び第二百十七条の二第四号において「事業報告書等」という。）を添え、監事及び次条第二項の規定により選任された会計監査人の意見を付けて、決算完結後二月以内に厚生労働大臣に提出し、その承認を受けなければならない。 art-7-28/par-2 · https://japanlaw.org/ja/health-insurance-act/art-7-28/par-2 · https://japanlaw.org/l/211AC0000000070/art-7-28/par-2 For each business year, JHIA must prepare a balance sheet, a profit and loss statement, documents concerning the appropriation of profits and the disposal of losses, other documents specified by Order of the Minister of Health, Labour and Welfare, and any annex statements thereof (hereinafter collectively referred to as "financial statements"), accompanied by the business report and statement of accounts for the relevant business year (referred to as "business reports" hereinafter in this Article and Article 217-2, item (iv)) and with statements by the auditor and the accounting auditor selected pursuant to the provisions of paragraph (2) of the following Article attached, and submit them to the Minister of Health, Labour and Welfare within two months after completion of the settlement to obtain approval from the minister. Ministry of Justice translation — Japanese Law Translation Database System **第三項** 財務諸表及び事業報告書等には、支部ごとの財務及び事業の状況を示すために必要な事項として厚生労働省令で定めるものを記載しなければならない。 art-7-28/par-3 · https://japanlaw.org/ja/health-insurance-act/art-7-28/par-3 · https://japanlaw.org/l/211AC0000000070/art-7-28/par-3 Financial statements and business reports must contain required information to show the financial and business status of each branch as specified by Order of the Ministry of Health, Labour and Welfare. Ministry of Justice translation — Japanese Law Translation Database System **第四項** 協会は、第二項の規定による厚生労働大臣の承認を受けたときは、遅滞なく、財務諸表を官報に公告し、かつ、財務諸表及び事業報告書等並びに同項の監事及び会計監査人の意見を記載した書面を、各事務所に備えて置き、厚生労働省令で定める期間、一般の閲覧に供しなければならない。 art-7-28/par-4 · https://japanlaw.org/ja/health-insurance-act/art-7-28/par-4 · https://japanlaw.org/l/211AC0000000070/art-7-28/par-4 When JHIA obtains the approval from the Minister of Health, Labour, and Welfare pursuant to the provisions of paragraph (2), it must provide public notice of the financial statements published in an official gazette without delay, maintain those financial statements and business reports as well as written statements by the auditor and accounting auditor referred to in the same paragraph at each office, and provide public access to them for a period specified by Order of the Ministry of Health, Labour, and Welfare. Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-7-28/par-2: この条 → 健康保険法 第七条の二十八 (Article 7-28), art-7-28 — https://japanlaw.org/ja/health-insurance-act/art-7-28 · https://japanlaw.org/l/211AC0000000070/art-7-28 - art-7-28/par-2: 第二百十七条の二第四号 → 健康保険法 第二百十七条の二第一項第四号 (Article 217-2, paragraph (1), item (iv)), art-217-2/par-1/item-4 — https://japanlaw.org/ja/health-insurance-act/art-217-2/par-1/item-4 · https://japanlaw.org/l/211AC0000000070/art-217-2/par-1/item-4 - art-7-28/par-2: 次条第二項 → 健康保険法 第七条の二十九第二項 (Article 7-29, paragraph (2)), art-7-29/par-2 — https://japanlaw.org/ja/health-insurance-act/art-7-29/par-2 · https://japanlaw.org/l/211AC0000000070/art-7-29/par-2 - art-7-28/par-4: 第二項 → 健康保険法 第七条の二十八第二項 (Article 7-28, paragraph (2)), art-7-28/par-2 — https://japanlaw.org/ja/health-insurance-act/art-7-28/par-2 · https://japanlaw.org/l/211AC0000000070/art-7-28/par-2 ## Cited by 5 provisions cite this one. No official source publishes this direction. - 健康保険法 第七条の二十八第二項（財務諸表等） — https://japanlaw.org/ja/health-insurance-act/art-7-28/par-2 · https://japanlaw.org/l/211AC0000000070/art-7-28/par-2 - 健康保険法 第七条の二十八第四項（財務諸表等） — https://japanlaw.org/ja/health-insurance-act/art-7-28/par-4 · https://japanlaw.org/l/211AC0000000070/art-7-28/par-4 - 健康保険法 第七条の二十九第五項（会計監査人の監査） — https://japanlaw.org/ja/health-insurance-act/art-7-29/par-5 · https://japanlaw.org/l/211AC0000000070/art-7-29/par-5 - 健康保険法 第二百十七条の二第一項第三号 — https://japanlaw.org/ja/health-insurance-act/art-217-2/par-1/item-3 · https://japanlaw.org/l/211AC0000000070/art-217-2/par-1/item-3 - 健康保険法 第二百十七条の二第一項第四号 — https://japanlaw.org/ja/health-insurance-act/art-217-2/par-1/item-4 · https://japanlaw.org/l/211AC0000000070/art-217-2/par-1/item-4 --- ## 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