# 介護保険法 / Long-Term Care Insurance Act — 第百四十三条 (Article 143)

- Law: 介護保険法 (Long-Term Care Insurance Act), 平成九年法律第百二十三号
- English title "Long-Term Care 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: 第百四十三条 (Article 143)（地方税法の準用） — address `art-143`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/long-term-care-insurance-act/art-143
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/409AC0000000123/art-143
- 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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### 第百四十三条（地方税法の準用） — (Mutatis Mutandis Application of the Local Tax Act)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-143 · https://japanlaw.org/ja/long-term-care-insurance-act/art-143 · https://japanlaw.org/l/409AC0000000123/art-143</sup>

  **第一項**  保険料その他この法律の規定による徴収金（第百五十条第一項に規定する納付金及び第百五十七条第一項に規定する延滞金を除く。）については、地方税法第九条、第十三条の二、第二十条、第二十条の二及び第二十条の四の規定を準用する。
  <sup>art-143/par-1 · https://japanlaw.org/ja/long-term-care-insurance-act/art-143/par-1 · https://japanlaw.org/l/409AC0000000123/art-143/par-1</sup>
  With regard to an insurance premium and other levies pursuant to the provisions of this Act (except for a payment as prescribed in Article 150, paragraph (1) and a delinquent charge as prescribed in Article 157, paragraph (1)), provisions of Article 9, Article 13-2, Article 20, Article 20-2, and Article 20-4 of the Local Tax Act apply.
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

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## Cites
- art-143/par-1: 第百五十条第一項 → 介護保険法 第百五十条第一項 (Article 150, paragraph (1)), art-150/par-1 — https://japanlaw.org/ja/long-term-care-insurance-act/art-150/par-1 · https://japanlaw.org/l/409AC0000000123/art-150/par-1
- art-143/par-1: 第百五十七条第一項 → 介護保険法 第百五十七条第一項 (Article 157, paragraph (1)), art-157/par-1 — https://japanlaw.org/ja/long-term-care-insurance-act/art-157/par-1 · https://japanlaw.org/l/409AC0000000123/art-157/par-1
- art-143/par-1: 地方税法第九条 → e-Gov law 325AC0000000226, 第九条 (Article 9), art-9 — not held in this collection
- art-143/par-1: 第十三条の二 → e-Gov law 325AC0000000226, 第十三条の二 (Article 13-2), art-13-2 — not held in this collection
- art-143/par-1: 第二十条 → e-Gov law 325AC0000000226, 第二十条 (Article 20), art-20 — not held in this collection
- art-143/par-1: 第二十条の二 → e-Gov law 325AC0000000226, 第二十条の二 (Article 20-2), art-20-2 — not held in this collection
- art-143/par-1: 第二十条の四 → e-Gov law 325AC0000000226, 第二十条の四 (Article 20-4), art-20-4 — not held in this collection

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 介護保険法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/409AC0000000123/20261001_507AC0000000087), retrieved 2026-10-18
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Long-Term Care Insurance Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3807/tb), retrieved 2026-10-18
- This site's parser, version 209 — 介護保険法 — structure, counts, cross-references and defined terms, computed 2026-10-18