# 介護保険法 / Long-Term Care Insurance Act — 第百四十七条 (Article 147) - 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: 第百四十七条 (Article 147)（財政安定化基金） — address `art-147` - 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-147 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/409AC0000000123/art-147 - 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. --- ### 第百四十七条（財政安定化基金） — (Fiscal Stability Funds) caption: Ministry of Justice translation — Japanese Law Translation Database System art-147 · https://japanlaw.org/ja/long-term-care-insurance-act/art-147 · https://japanlaw.org/l/409AC0000000123/art-147 **第一項** 都道府県は、次に掲げる介護保険の財政の安定化に資する事業に必要な費用に充てるため、財政安定化基金を設けるものとする。 art-147/par-1 · https://japanlaw.org/ja/long-term-care-insurance-act/art-147/par-1 · https://japanlaw.org/l/409AC0000000123/art-147/par-1 A Municipality is to establish a Fiscal Stability Fund in order to allocate necessary funding to a project contributing to the stabilization of the finances of Long-Term Care Insurance as listed in the following: Ministry of Justice translation — Japanese Law Translation Database System **一** 実績保険料収納額が予定保険料収納額に不足すると見込まれ、かつ、基金事業対象収入額が基金事業対象費用額に不足すると見込まれる市町村に対し、政令で定めるところにより、イに掲げる額（イに掲げる額がロに掲げる額を超えるときは、ロに掲げる額とする。）の二分の一に相当する額を基礎として、当該市町村及びその他の市町村における保険料の収納状況を勘案して政令で定めるところにより算定した額を交付すること。 art-147/par-1/item-1 · https://japanlaw.org/ja/long-term-care-insurance-act/art-147/par-1/item-1 · https://japanlaw.org/l/409AC0000000123/art-147/par-1/item-1 the amount of deficiency when the amount of insurance premiums actually received are an amount that is less than the expected insurance premiums, and for the deficit remaining when revenue subject to a fund project is an amount that is less than the disbursements subject to said fund project, pursuant to the provisions of a Cabinet Order, to allocate to a Municipality the amount which is calculated pursuant to the provisions of a Cabinet Order by taking into consideration the receipt status of insurance premiums of said Municipality and other Municipalities based on the amount equivalent to 50 percent of the amount listed in sub-item (a) (when the amount listed in sub-item (a) exceeds the amount listed in sub-item (b), the amount is to be the amount listed in sub-item (b)): Ministry of Justice translation — Japanese Law Translation Database System **イ** 実績保険料収納額が予定保険料収納額に不足すると見込まれる額 art-147/par-1/item-1/sub-1 · https://japanlaw.org/ja/long-term-care-insurance-act/art-147/par-1/item-1/sub-1 · https://japanlaw.org/l/409AC0000000123/art-147/par-1/item-1/sub-1 the amount of insurance premiums actually received that is forecast to be less than the amount of expected insurance premiums; Ministry of Justice translation — Japanese Law Translation Database System **ロ** 基金事業対象収入額が基金事業対象費用額に不足すると見込まれる額 art-147/par-1/item-1/sub-2 · https://japanlaw.org/ja/long-term-care-insurance-act/art-147/par-1/item-1/sub-2 · https://japanlaw.org/l/409AC0000000123/art-147/par-1/item-1/sub-2 the amount of revenue subject to a fund project that is forecast to be deficient with regard to the disbursements subject to said fund project; Ministry of Justice translation — Japanese Law Translation Database System **二** 基金事業対象収入額及び基金事業交付額の合計額が、基金事業対象費用額に不足すると見込まれる市町村に対し、政令で定めるところにより、当該不足すると見込まれる額を基礎として、当該市町村及びその他の市町村における保険料の収納状況を勘案して政令で定めるところにより算定した額の範囲内の額を貸し付けること。 art-147/par-1/item-2 · https://japanlaw.org/ja/long-term-care-insurance-act/art-147/par-1/item-2 · https://japanlaw.org/l/409AC0000000123/art-147/par-1/item-2 to lend to a Municipality with regard to the total amount of revenue subject to a fund project and grants to a fund project that is forecast to be deficient with regard to the disbursements subject to said fund project, pursuant to the provisions of a Cabinet Order, an amount within the amount which is calculated pursuant to the provisions of a Cabinet Order, by taking into consideration the receipt status of insurance premiums of said Municipality and other Municipalities based on said amounts of deficiency. Ministry of Justice translation — Japanese Law Translation Database System **第二項** 前項において次の各号に掲げる用語の意義は、当該各号に定めるところによる。 art-147/par-2 · https://japanlaw.org/ja/long-term-care-insurance-act/art-147/par-2 · https://japanlaw.org/l/409AC0000000123/art-147/par-2 Terms used in the preceding paragraph that are listed in the following items are to be defined pursuant to the provisions of each said item: Ministry of Justice translation — Japanese Law Translation Database System **一** 予定保険料収納額　市町村において当該市町村が定める市町村介護保険事業計画の計画期間（以下「計画期間」という。）中に収納が見込まれた保険料の額の合計額のうち、介護給付及び予防給付に要する費用の額、地域支援事業に要する費用の額、財政安定化基金拠出金の納付に要する費用の額並びに前項第二号の規定による都道府県からの借入金（以下この項及び次条において「基金事業借入金」という。）の償還に要する費用の額に充てるものとして政令で定めるところにより算定した額 art-147/par-2/item-1 · https://japanlaw.org/ja/long-term-care-insurance-act/art-147/par-2/item-1 · https://japanlaw.org/l/409AC0000000123/art-147/par-2/item-1 expected insurance premiums:the amount which is calculated, pursuant to the provisions of a Cabinet Order, to be allocated for the amount of funding necessary to provide for Long-Term Care Benefits and Prevention Benefits, the amount of funding necessary for Community Support Projects, the amount of funding necessary for payment of Fiscal Stability Fund contributions, and the amount of funding necessary for repayment of borrowings from a prefecture pursuant to the provisions of item (ii) of the preceding paragraph (hereinafter referred to as "Borrowings for Fund Project" in this paragraph and in the following Article), from among the total amount of insurance premiums which are expected to be received by a Municipality as determined during the term of a Municipal Insured Long-Term Care Service Plan (hereinafter referred to as "Plan Term") specified by said Municipality; Ministry of Justice translation with a slip corrected by this site — not the Ministry's text; the Ministry printed: "expected insurance premiums:the amount which is calculated, pursuant to the provisions of a Cabinet Order, to be allocated for the amount of funding necessary to provide for Long-Term Care Benefits and Prevention Benefits, the amount of funding necessary for Community Support Projects, the amount of funding necessary for payment of Fiscal Stability Fund contributions, and the amount of funding necessary for repayment of borrowings from a prefecture pursuant to the provisions of paragraph (2) of the preceding paragraph (hereinafter referred to as "Borrowings for Fund Project" in this paragraph and in the following Article), from among the total amount of insurance premiums which are expected to be received by a Municipality as determined during the term of a Municipal Insured Long-Term Care Service Plan (hereinafter referred to as "Plan Term") specified by said Municipality;" — https://www.japaneselawtranslation.go.jp/en/laws/view/3807/tb **二** 実績保険料収納額　市町村において計画期間中に収納した保険料の額の合計額のうち、介護給付及び予防給付に要した費用の額、地域支援事業に要した費用の額、財政安定化基金拠出金の納付に要した費用の額並びに基金事業借入金の償還に要した費用の額に充てるものとして政令で定めるところにより算定した額 art-147/par-2/item-2 · https://japanlaw.org/ja/long-term-care-insurance-act/art-147/par-2/item-2 · https://japanlaw.org/l/409AC0000000123/art-147/par-2/item-2 insurance premiums actually received:the amount which is calculated pursuant to the provisions of a Cabinet Order to be allocated for the amount of funding necessary to provide for Long-Term Care Benefits and Prevention Benefits, the amount of funding necessary for Community Support Projects, the amount of funding necessary for payment of Fiscal Stability Fund contributions, and the amount of funding necessary for repayment of Borrowings for Fund Project from among the total amount of insurance premiums actually received during said Plan Term of the Municipality; Ministry of Justice translation — Japanese Law Translation Database System **三** 基金事業対象収入額　市町村の介護保険に関する特別会計において計画期間中に収入した金額（第五号の基金事業交付額及び基金事業借入金の額を除く。）の合計額のうち、介護給付及び予防給付に要した費用の額、地域支援事業に要した費用の額、財政安定化基金拠出金の納付に要した費用の額並びに基金事業借入金の償還に要した費用の額に充てるものとして政令で定めるところにより算定した額 art-147/par-2/item-3 · https://japanlaw.org/ja/long-term-care-insurance-act/art-147/par-2/item-3 · https://japanlaw.org/l/409AC0000000123/art-147/par-2/item-3 revenue subject to a fund project:the amount which is calculated pursuant to the provisions of a Cabinet Order to be allocated for the amount of funding necessary to provide for Long-Term Care Benefits and Prevention Benefits, the amount of funding necessary for Community Support Projects, the amount of funding necessary for payment of Fiscal Stability Fund contributions, and the amount of funding necessary for repayment of Borrowings for Fund Project from among the total amount which is received (excluding the amount of grants to a fund project and the amount of Borrowings for Fund Project as set forth in item (v)) during said Plan Term of a special account concerning Long-Term Care Insurance of the Municipality,; Ministry of Justice translation — Japanese Law Translation Database System **四** 基金事業対象費用額　市町村において計画期間中に介護給付及び予防給付に要した費用の額、地域支援事業に要した費用の額、財政安定化基金拠出金の納付に要した費用の額並びに基金事業借入金の償還に要した費用の額の合計額として政令で定めるところにより算定した額 art-147/par-2/item-4 · https://japanlaw.org/ja/long-term-care-insurance-act/art-147/par-2/item-4 · https://japanlaw.org/l/409AC0000000123/art-147/par-2/item-4 disbursements subject to fund project:the amount which is calculated pursuant to the provisions of a Cabinet Order as the total of the amount of disbursements necessary to provide Long-Term Care Benefits and Prevention Benefits, the amount of disbursements necessary for Community Support Projects, the amount of disbursements necessary for payment of Fiscal Stability Funds contributions, and the amount of disbursements necessary for repayment of Borrowings for Fund Project, of said Municipality during said Plan Term; Ministry of Justice translation — Japanese Law Translation Database System **五** 基金事業交付額　市町村が計画期間中に前項第一号の規定により交付を受けた額 art-147/par-2/item-5 · https://japanlaw.org/ja/long-term-care-insurance-act/art-147/par-2/item-5 · https://japanlaw.org/l/409AC0000000123/art-147/par-2/item-5 grants to a fund project:the amount that said Municipality receives during said Plan Term pursuant to the provisions of item (i) of the preceding paragraph. Ministry of Justice translation — Japanese Law Translation Database System **第三項** 都道府県は、財政安定化基金に充てるため、政令で定めるところにより、市町村から財政安定化基金拠出金を徴収するものとする。 art-147/par-3 · https://japanlaw.org/ja/long-term-care-insurance-act/art-147/par-3 · https://japanlaw.org/l/409AC0000000123/art-147/par-3 A prefecture is to collect a Fiscal Stability Fund contribution from a Municipality in order to allocate said contribution to said Fiscal Stability Fund, pursuant to the provisions of a Cabinet Order. Ministry of Justice translation — Japanese Law Translation Database System **第四項** 市町村は、前項の規定による財政安定化基金拠出金を納付する義務を負う。 art-147/par-4 · https://japanlaw.org/ja/long-term-care-insurance-act/art-147/par-4 · https://japanlaw.org/l/409AC0000000123/art-147/par-4 A Municipality is subject to the obligation to pay a Fiscal Stability Fund contribution pursuant to the provisions of the preceding paragraph. Ministry of Justice translation — Japanese Law Translation Database System **第五項** 都道府県は、政令で定めるところにより、第三項の規定により市町村から徴収した財政安定化基金拠出金の総額の三倍に相当する額を財政安定化基金に繰り入れなければならない。 art-147/par-5 · https://japanlaw.org/ja/long-term-care-insurance-act/art-147/par-5 · https://japanlaw.org/l/409AC0000000123/art-147/par-5 A prefecture must transfer the amount equivalent to three times the total amount of Fiscal Stability Fund contribution collected from a Municipality pursuant to the provisions of paragraph (3) to a Fiscal Stability Fund, pursuant to the provisions of a Cabinet Order. Ministry of Justice translation — Japanese Law Translation Database System **第六項** 国は、政令で定めるところにより、前項の規定により都道府県が繰り入れた額の三分の一に相当する額を負担する。 art-147/par-6 · https://japanlaw.org/ja/long-term-care-insurance-act/art-147/par-6 · https://japanlaw.org/l/409AC0000000123/art-147/par-6 The national government, pursuant to the provisions of a Cabinet Order, defray an amount equivalent to one-third (1/3) of the amount which a prefecture transfers pursuant to the provisions of the preceding paragraph. Ministry of Justice translation — Japanese Law Translation Database System **第七項** 財政安定化基金から生ずる収入は、すべて財政安定化基金に充てなければならない。 art-147/par-7 · https://japanlaw.org/ja/long-term-care-insurance-act/art-147/par-7 · https://japanlaw.org/l/409AC0000000123/art-147/par-7 All revenue received by a Fiscal Stability Fund must be allocated to said Fiscal Stability Fund disbursements. Ministry of Justice translation — Japanese Law Translation Database System **第八項** 第百二十一条第二項の規定は、第二項第一号に規定する介護給付及び予防給付に要する費用の額並びに同項第二号から第四号までに規定する介護給付及び予防給付に要した費用の額について準用する。 art-147/par-8 · https://japanlaw.org/ja/long-term-care-insurance-act/art-147/par-8 · https://japanlaw.org/l/409AC0000000123/art-147/par-8 The provisions of Article 121, paragraph (2) apply mutatis mutandis to the amount of disbursements necessary to provide for Long-Term Care Benefits and Prevention Benefits as prescribed in paragraph (2), item (i) and the amount of disbursements required to provide for Long-Term Care Benefits and Prevention Benefits as prescribed in item (ii) to item (iv) of the same paragraph. Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-147/par-2: 前項 → 介護保険法 第百四十七条第一項 (Article 147, paragraph (1)), art-147/par-1 — https://japanlaw.org/ja/long-term-care-insurance-act/art-147/par-1 · https://japanlaw.org/l/409AC0000000123/art-147/par-1 - art-147/par-2/item-1: 前項第二号 → 介護保険法 第百四十七条第一項第二号 (Article 147, paragraph (1), item (ii)), art-147/par-1/item-2 — https://japanlaw.org/ja/long-term-care-insurance-act/art-147/par-1/item-2 · https://japanlaw.org/l/409AC0000000123/art-147/par-1/item-2 - art-147/par-2/item-1: この項 → 介護保険法 第百四十七条第二項 (Article 147, paragraph (2)), art-147/par-2 — https://japanlaw.org/ja/long-term-care-insurance-act/art-147/par-2 · https://japanlaw.org/l/409AC0000000123/art-147/par-2 - art-147/par-2/item-1: 次条 → 介護保険法 第百四十八条 (Article 148), art-148 — https://japanlaw.org/ja/long-term-care-insurance-act/art-148 · https://japanlaw.org/l/409AC0000000123/art-148 - art-147/par-2/item-3: 第五号 → 介護保険法 第百四十七条第二項第五号 (Article 147, paragraph (2), item (v)), art-147/par-2/item-5 — https://japanlaw.org/ja/long-term-care-insurance-act/art-147/par-2/item-5 · https://japanlaw.org/l/409AC0000000123/art-147/par-2/item-5 - art-147/par-2/item-5: 前項第一号 → 介護保険法 第百四十七条第一項第一号 (Article 147, paragraph (1), item (i)), art-147/par-1/item-1 — https://japanlaw.org/ja/long-term-care-insurance-act/art-147/par-1/item-1 · https://japanlaw.org/l/409AC0000000123/art-147/par-1/item-1 - art-147/par-4: 前項 → 介護保険法 第百四十七条第三項 (Article 147, paragraph (3)), art-147/par-3 — https://japanlaw.org/ja/long-term-care-insurance-act/art-147/par-3 · https://japanlaw.org/l/409AC0000000123/art-147/par-3 - art-147/par-5: 第三項 → 介護保険法 第百四十七条第三項 (Article 147, paragraph (3)), art-147/par-3 — https://japanlaw.org/ja/long-term-care-insurance-act/art-147/par-3 · https://japanlaw.org/l/409AC0000000123/art-147/par-3 - art-147/par-6: 前項 → 介護保険法 第百四十七条第五項 (Article 147, paragraph (5)), art-147/par-5 — https://japanlaw.org/ja/long-term-care-insurance-act/art-147/par-5 · https://japanlaw.org/l/409AC0000000123/art-147/par-5 - art-147/par-8: 第百二十一条第二項 → 介護保険法 第百二十一条第二項 (Article 121, paragraph (2)), art-121/par-2 — https://japanlaw.org/ja/long-term-care-insurance-act/art-121/par-2 · https://japanlaw.org/l/409AC0000000123/art-121/par-2 - art-147/par-8: 第二項第一号 → 介護保険法 第百四十七条第二項第一号 (Article 147, paragraph (2), item (i)), art-147/par-2/item-1 — https://japanlaw.org/ja/long-term-care-insurance-act/art-147/par-2/item-1 · https://japanlaw.org/l/409AC0000000123/art-147/par-2/item-1 - art-147/par-8: 同項第二号から第四号まで → 介護保険法 第百四十七条第二項第二号 (Article 147, paragraph (2), item (ii)), art-147/par-2/item-2 — https://japanlaw.org/ja/long-term-care-insurance-act/art-147/par-2/item-2 · https://japanlaw.org/l/409AC0000000123/art-147/par-2/item-2 - art-147/par-8: 同項第二号から第四号まで → 介護保険法 第百四十七条第二項第三号 (Article 147, paragraph (2), item (iii)), art-147/par-2/item-3 — https://japanlaw.org/ja/long-term-care-insurance-act/art-147/par-2/item-3 · https://japanlaw.org/l/409AC0000000123/art-147/par-2/item-3 - art-147/par-8: 同項第二号から第四号まで → 介護保険法 第百四十七条第二項第四号 (Article 147, paragraph (2), item (iv)), art-147/par-2/item-4 — https://japanlaw.org/ja/long-term-care-insurance-act/art-147/par-2/item-4 · https://japanlaw.org/l/409AC0000000123/art-147/par-2/item-4 ## Cited by 11 provisions cite this one. No official source publishes this direction. - 介護保険法 第百二十九条第三項（保険料） — https://japanlaw.org/ja/long-term-care-insurance-act/art-129/par-3 · https://japanlaw.org/l/409AC0000000123/art-129/par-3 - 介護保険法 第百四十七条第二項（財政安定化基金） — https://japanlaw.org/ja/long-term-care-insurance-act/art-147/par-2 · https://japanlaw.org/l/409AC0000000123/art-147/par-2 - 介護保険法 第百四十七条第二項第一号（財政安定化基金） — https://japanlaw.org/ja/long-term-care-insurance-act/art-147/par-2/item-1 · https://japanlaw.org/l/409AC0000000123/art-147/par-2/item-1 - 介護保険法 第百四十七条第二項第三号（財政安定化基金） — https://japanlaw.org/ja/long-term-care-insurance-act/art-147/par-2/item-3 · https://japanlaw.org/l/409AC0000000123/art-147/par-2/item-3 - 介護保険法 第百四十七条第二項第五号（財政安定化基金） — https://japanlaw.org/ja/long-term-care-insurance-act/art-147/par-2/item-5 · https://japanlaw.org/l/409AC0000000123/art-147/par-2/item-5 - 介護保険法 第百四十七条第四項（財政安定化基金） — https://japanlaw.org/ja/long-term-care-insurance-act/art-147/par-4 · https://japanlaw.org/l/409AC0000000123/art-147/par-4 - 介護保険法 第百四十七条第五項（財政安定化基金） — https://japanlaw.org/ja/long-term-care-insurance-act/art-147/par-5 · https://japanlaw.org/l/409AC0000000123/art-147/par-5 - 介護保険法 第百四十七条第六項（財政安定化基金） — https://japanlaw.org/ja/long-term-care-insurance-act/art-147/par-6 · https://japanlaw.org/l/409AC0000000123/art-147/par-6 - 介護保険法 第百四十七条第八項（財政安定化基金） — https://japanlaw.org/ja/long-term-care-insurance-act/art-147/par-8 · https://japanlaw.org/l/409AC0000000123/art-147/par-8 - 介護保険法 第百四十八条第七項（市町村相互財政安定化事業） — https://japanlaw.org/ja/long-term-care-insurance-act/art-148/par-7 · https://japanlaw.org/l/409AC0000000123/art-148/par-7 - 介護保険法 附則第十一条第一項（財政安定化基金の特例） — https://japanlaw.org/ja/long-term-care-insurance-act/suppl-4091-123/art-11/par-1 · https://japanlaw.org/l/409AC0000000123/suppl-4091-123/art-11/par-1 --- ## Sources - claude-opus-5-5 — Corrections to the Ministry of Justice's English of paragraphs, written 2026-10-19 - 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 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Long-Term Care Insurance Act (介護保険法), Article 147, paragraph (2), item (i) — the Ministry of Justice's English as printed (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