# 介護保険法 / Long-Term Care Insurance Act — 第十四条 (Supplementary Provisions, Article 14)

- 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: 第十四条 (Supplementary Provisions, Article 14)（令和元年度の被用者保険等保険者に係る概算納付金の額の算定の特例） — address `suppl-4091-123/art-14`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/long-term-care-insurance-act/suppl-4091-123/art-14
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/409AC0000000123/suppl-4091-123/art-14
- 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.

---

### 第十四条（令和元年度の被用者保険等保険者に係る概算納付金の額の算定の特例） — Exceptions to the Calculation of the Amount of Estimated Levy for Insurers of Employee Insurance, etc. for Fiscal Year 2019
<sup>caption: machine translation, not official</sup>
<sup>suppl-4091-123/art-14 · https://japanlaw.org/ja/long-term-care-insurance-act/suppl-4091-123/art-14 · https://japanlaw.org/l/409AC0000000123/suppl-4091-123/art-14</sup>

**第一項**  令和元年度における被用者保険等保険者に係る第百五十一条第一項の概算納付金の額は、第百五十二条第一項第一号の規定にかかわらず、次の各号に掲げる被用者保険等保険者の区分に応じ、当該各号に定める額とする。
<sup>suppl-4091-123/art-14/par-1 · https://japanlaw.org/ja/long-term-care-insurance-act/suppl-4091-123/art-14/par-1 · https://japanlaw.org/l/409AC0000000123/suppl-4091-123/art-14/par-1</sup>
For fiscal year 2019, the amount of the estimated Levy under Article 151, paragraph (1) pertaining to an insurer of employee insurance, etc. is, notwithstanding Article 152, paragraph (1), item (i), to be the amount specified in each of the following items for the category of insurer of employee insurance, etc. set forth in that item:
<sup>machine translation, not official</sup>

  **一**  概算負担調整基準超過保険者（概算総報酬割納付金の額を厚生労働省令で定めるところにより算定した令和元年度における当該被用者保険等保険者に係る第二号被保険者の見込数で除して得た額が概算負担調整基準額を超える被用者保険等保険者をいう。次号及び第五項において同じ。）　概算総報酬割納付金の額から負担調整対象見込額を控除して得た額と負担調整見込額との合計額と補正後概算加入者割納付金の額との合計額
  <sup>suppl-4091-123/art-14/par-1/item-1 · https://japanlaw.org/ja/long-term-care-insurance-act/suppl-4091-123/art-14/par-1/item-1 · https://japanlaw.org/l/409AC0000000123/suppl-4091-123/art-14/par-1/item-1</sup>
  an Insurer Exceeding the Estimated Burden Adjustment Base Amount (meaning an insurer of employee insurance, etc. for which the amount obtained by dividing the amount of the estimated total-remuneration-based Levy by the prospective number of Secondary Insured Persons pertaining to that insurer of employee insurance, etc. in fiscal year 2019, calculated as provided by Order of the Ministry of Health, Labour and Welfare, exceeds the estimated burden adjustment base amount; the same applies in the following item and paragraph (5)): the total of the total of the amount obtained by deducting the prospective amount subject to burden adjustment from the amount of the estimated total-remuneration-based Levy and the prospective burden adjustment amount, and the amount of the adjusted estimated subscriber-based Levy;
  <sup>machine translation, not official</sup>

  **二**  概算負担調整基準超過保険者以外の被用者保険等保険者　概算総報酬割納付金の額と負担調整見込額との合計額と補正後概算加入者割納付金の額との合計額
  <sup>suppl-4091-123/art-14/par-1/item-2 · https://japanlaw.org/ja/long-term-care-insurance-act/suppl-4091-123/art-14/par-1/item-2 · https://japanlaw.org/l/409AC0000000123/suppl-4091-123/art-14/par-1/item-2</sup>
  an insurer of employee insurance, etc. other than an Insurer Exceeding the Estimated Burden Adjustment Base Amount: the total of the total of the amount of the estimated total-remuneration-based Levy and the prospective burden adjustment amount, and the amount of the adjusted estimated subscriber-based Levy.
  <sup>machine translation, not official</sup>

**第二項**  前項各号の概算総報酬割納付金の額は、令和元年度における被用者保険等保険者に係る補正前概算納付金総額（附則第十二条第七項に規定する被用者保険等保険者に係る補正前概算納付金総額をいう。第六項において同じ。）に四分の三を乗じて得た額を同年度における第一号に掲げる額で除して得た数に、同年度における第二号に掲げる額を乗じて得た額とする。
<sup>suppl-4091-123/art-14/par-2 · https://japanlaw.org/ja/long-term-care-insurance-act/suppl-4091-123/art-14/par-2 · https://japanlaw.org/l/409AC0000000123/suppl-4091-123/art-14/par-2</sup>
The amount of the estimated total-remuneration-based Levy set forth in each item of the preceding paragraph is to be the amount obtained by multiplying the number obtained by dividing the amount obtained by multiplying the pre-adjustment total estimated Levy for insurers of employee insurance, etc. for fiscal year 2019 (meaning the pre-adjustment total estimated Levy for insurers of employee insurance, etc. prescribed in Article 12, paragraph (7) of the Supplementary Provisions; the same applies in paragraph (6)) by three fourths by the amount set forth in item (i) for that fiscal year, by the amount set forth in item (ii) for that fiscal year:
<sup>machine translation, not official</sup>

  **一**  全ての被用者保険等保険者に係る第二号被保険者標準報酬総額の見込額の合計額
  <sup>suppl-4091-123/art-14/par-2/item-1 · https://japanlaw.org/ja/long-term-care-insurance-act/suppl-4091-123/art-14/par-2/item-1 · https://japanlaw.org/l/409AC0000000123/suppl-4091-123/art-14/par-2/item-1</sup>
  the total of the prospective total standard remuneration of Secondary Insured Persons pertaining to all insurers of employee insurance, etc.;
  <sup>machine translation, not official</sup>

  **二**  当該被用者保険等保険者に係る第二号被保険者標準報酬総額の見込額
  <sup>suppl-4091-123/art-14/par-2/item-2 · https://japanlaw.org/ja/long-term-care-insurance-act/suppl-4091-123/art-14/par-2/item-2 · https://japanlaw.org/l/409AC0000000123/suppl-4091-123/art-14/par-2/item-2</sup>
  the prospective total standard remuneration of Secondary Insured Persons pertaining to the relevant insurer of employee insurance, etc.
  <sup>machine translation, not official</sup>

**第三項**  第一項第一号の概算負担調整基準額は、令和元年度における各被用者保険等保険者に係る第二号被保険者標準報酬総額の見込額、厚生労働省令で定めるところにより算定した同年度における各被用者保険等保険者に係る第二号被保険者の見込数及び保険給付に要する費用等の動向を勘案し、政令で定める額とする。
<sup>suppl-4091-123/art-14/par-3 · https://japanlaw.org/ja/long-term-care-insurance-act/suppl-4091-123/art-14/par-3 · https://japanlaw.org/l/409AC0000000123/suppl-4091-123/art-14/par-3</sup>
The estimated burden adjustment base amount set forth in paragraph (1), item (i) is to be the amount specified by Cabinet Order, taking into account the prospective total standard remuneration of Secondary Insured Persons pertaining to each insurer of employee insurance, etc. in fiscal year 2019, the prospective number of Secondary Insured Persons pertaining to each insurer of employee insurance, etc. in that fiscal year, calculated as provided by Order of the Ministry of Health, Labour and Welfare, and trends in the expenses, etc. required for Insurance Benefits.
<sup>machine translation, not official</sup>

**第四項**  第一項第一号の負担調整対象見込額は、第二項に規定する概算総報酬割納付金の額から厚生労働省令で定めるところにより算定した令和元年度における当該被用者保険等保険者に係る第二号被保険者の見込数に前項に規定する概算負担調整基準額を乗じて得た額を控除して得た額とする。
<sup>suppl-4091-123/art-14/par-4 · https://japanlaw.org/ja/long-term-care-insurance-act/suppl-4091-123/art-14/par-4 · https://japanlaw.org/l/409AC0000000123/suppl-4091-123/art-14/par-4</sup>
The prospective amount subject to burden adjustment set forth in paragraph (1), item (i) is to be the amount obtained by deducting, from the amount of the estimated total-remuneration-based Levy prescribed in paragraph (2), the amount obtained by multiplying the prospective number of Secondary Insured Persons pertaining to the relevant insurer of employee insurance, etc. in fiscal year 2019, calculated as provided by Order of the Ministry of Health, Labour and Welfare, by the estimated burden adjustment base amount prescribed in the preceding paragraph.
<sup>machine translation, not official</sup>

**第五項**  第一項各号の負担調整見込額は、令和元年度における全ての概算負担調整基準超過保険者に係る前項に規定する負担調整対象見込額の総額を厚生労働省令で定めるところにより算定した同年度における全ての被用者保険等保険者に係る補正後第二号被保険者見込数（附則第十二条第八項に規定する補正後第二号被保険者見込数をいう。以下この項及び次項において同じ。）の総数で除して得た額に、厚生労働省令で定めるところにより算定した同年度における当該被用者保険等保険者に係る補正後第二号被保険者見込数を乗じて得た額とする。
<sup>suppl-4091-123/art-14/par-5 · https://japanlaw.org/ja/long-term-care-insurance-act/suppl-4091-123/art-14/par-5 · https://japanlaw.org/l/409AC0000000123/suppl-4091-123/art-14/par-5</sup>
The prospective burden adjustment amount set forth in each item of paragraph (1) is to be the amount obtained by multiplying the amount obtained by dividing the total of the prospective amounts subject to burden adjustment prescribed in the preceding paragraph pertaining to all Insurers Exceeding the Estimated Burden Adjustment Base Amount in fiscal year 2019 by the total of the adjusted prospective numbers of Secondary Insured Persons (meaning the adjusted prospective number of Secondary Insured Persons prescribed in Article 12, paragraph (8) of the Supplementary Provisions; the same applies below in this paragraph and the following paragraph) pertaining to all insurers of employee insurance, etc. in that fiscal year, calculated as provided by Order of the Ministry of Health, Labour and Welfare, by the adjusted prospective number of Secondary Insured Persons pertaining to the relevant insurer of employee insurance, etc. in that fiscal year, calculated as provided by Order of the Ministry of Health, Labour and Welfare.
<sup>machine translation, not official</sup>

**第六項**  第一項各号の補正後概算加入者割納付金の額は、令和元年度における被用者保険等保険者に係る補正前概算納付金総額に四分の一を乗じて得た額を厚生労働省令で定めるところにより算定した同年度における全ての被用者保険等保険者に係る補正後第二号被保険者見込数の総数で除して得た額に、厚生労働省令で定めるところにより算定した同年度における当該被用者保険等保険者に係る補正後第二号被保険者見込数を乗じて得た額とする。
<sup>suppl-4091-123/art-14/par-6 · https://japanlaw.org/ja/long-term-care-insurance-act/suppl-4091-123/art-14/par-6 · https://japanlaw.org/l/409AC0000000123/suppl-4091-123/art-14/par-6</sup>
The amount of the adjusted estimated subscriber-based Levy set forth in each item of paragraph (1) is to be the amount obtained by multiplying the amount obtained by dividing the amount obtained by multiplying the pre-adjustment total estimated Levy for insurers of employee insurance, etc. for fiscal year 2019 by one fourth by the total of the adjusted prospective numbers of Secondary Insured Persons pertaining to all insurers of employee insurance, etc. in that fiscal year, calculated as provided by Order of the Ministry of Health, Labour and Welfare, by the adjusted prospective number of Secondary Insured Persons pertaining to the relevant insurer of employee insurance, etc. in that fiscal year, calculated as provided by Order of the Ministry of Health, Labour and Welfare.
<sup>machine translation, not official</sup>

---

## Cites
- suppl-4091-123/art-14/par-1: 第百五十一条第一項 → 介護保険法 第百五十一条第一項 (Article 151, paragraph (1)), art-151/par-1 — https://japanlaw.org/ja/long-term-care-insurance-act/art-151/par-1 · https://japanlaw.org/l/409AC0000000123/art-151/par-1
- suppl-4091-123/art-14/par-1: 第百五十二条第一項第一号 → 介護保険法 第百五十二条第一項第一号 (Article 152, paragraph (1), item (i)), art-152/par-1/item-1 — https://japanlaw.org/ja/long-term-care-insurance-act/art-152/par-1/item-1 · https://japanlaw.org/l/409AC0000000123/art-152/par-1/item-1
- suppl-4091-123/art-14/par-1/item-1: 次号 → 介護保険法 附則第十四条第一項第二号 (Supplementary Provisions, Article 14, paragraph (1), item (ii)), suppl-4091-123/art-14/par-1/item-2 — https://japanlaw.org/ja/long-term-care-insurance-act/suppl-4091-123/art-14/par-1/item-2 · https://japanlaw.org/l/409AC0000000123/suppl-4091-123/art-14/par-1/item-2
- suppl-4091-123/art-14/par-1/item-1: 第五項 → 介護保険法 附則第十四条第五項 (Supplementary Provisions, Article 14, paragraph (5)), suppl-4091-123/art-14/par-5 — https://japanlaw.org/ja/long-term-care-insurance-act/suppl-4091-123/art-14/par-5 · https://japanlaw.org/l/409AC0000000123/suppl-4091-123/art-14/par-5
- suppl-4091-123/art-14/par-2: 前項 → 介護保険法 附則第十四条第一項 (Supplementary Provisions, Article 14, paragraph (1)), suppl-4091-123/art-14/par-1 — https://japanlaw.org/ja/long-term-care-insurance-act/suppl-4091-123/art-14/par-1 · https://japanlaw.org/l/409AC0000000123/suppl-4091-123/art-14/par-1
- suppl-4091-123/art-14/par-2: 附則第十二条第七項 → 介護保険法 附則第十二条第七項 (Supplementary Provisions, Article 12, paragraph (7)), suppl-4091-123/art-12/par-7 — https://japanlaw.org/ja/long-term-care-insurance-act/suppl-4091-123/art-12/par-7 · https://japanlaw.org/l/409AC0000000123/suppl-4091-123/art-12/par-7
- suppl-4091-123/art-14/par-2: 第六項 → 介護保険法 附則第十四条第六項 (Supplementary Provisions, Article 14, paragraph (6)), suppl-4091-123/art-14/par-6 — https://japanlaw.org/ja/long-term-care-insurance-act/suppl-4091-123/art-14/par-6 · https://japanlaw.org/l/409AC0000000123/suppl-4091-123/art-14/par-6
- suppl-4091-123/art-14/par-2: 第一号 → 介護保険法 附則第十四条第二項第一号 (Supplementary Provisions, Article 14, paragraph (2), item (i)), suppl-4091-123/art-14/par-2/item-1 — https://japanlaw.org/ja/long-term-care-insurance-act/suppl-4091-123/art-14/par-2/item-1 · https://japanlaw.org/l/409AC0000000123/suppl-4091-123/art-14/par-2/item-1
- suppl-4091-123/art-14/par-2: 第二号 → 介護保険法 附則第十四条第二項第二号 (Supplementary Provisions, Article 14, paragraph (2), item (ii)), suppl-4091-123/art-14/par-2/item-2 — https://japanlaw.org/ja/long-term-care-insurance-act/suppl-4091-123/art-14/par-2/item-2 · https://japanlaw.org/l/409AC0000000123/suppl-4091-123/art-14/par-2/item-2
- suppl-4091-123/art-14/par-3: 第一項第一号 → 介護保険法 附則第十四条第一項第一号 (Supplementary Provisions, Article 14, paragraph (1), item (i)), suppl-4091-123/art-14/par-1/item-1 — https://japanlaw.org/ja/long-term-care-insurance-act/suppl-4091-123/art-14/par-1/item-1 · https://japanlaw.org/l/409AC0000000123/suppl-4091-123/art-14/par-1/item-1
- suppl-4091-123/art-14/par-4: 第一項第一号 → 介護保険法 附則第十四条第一項第一号 (Supplementary Provisions, Article 14, paragraph (1), item (i)), suppl-4091-123/art-14/par-1/item-1 — https://japanlaw.org/ja/long-term-care-insurance-act/suppl-4091-123/art-14/par-1/item-1 · https://japanlaw.org/l/409AC0000000123/suppl-4091-123/art-14/par-1/item-1
- suppl-4091-123/art-14/par-4: 第二項 → 介護保険法 附則第十四条第二項 (Supplementary Provisions, Article 14, paragraph (2)), suppl-4091-123/art-14/par-2 — https://japanlaw.org/ja/long-term-care-insurance-act/suppl-4091-123/art-14/par-2 · https://japanlaw.org/l/409AC0000000123/suppl-4091-123/art-14/par-2
- suppl-4091-123/art-14/par-4: 前項 → 介護保険法 附則第十四条第三項 (Supplementary Provisions, Article 14, paragraph (3)), suppl-4091-123/art-14/par-3 — https://japanlaw.org/ja/long-term-care-insurance-act/suppl-4091-123/art-14/par-3 · https://japanlaw.org/l/409AC0000000123/suppl-4091-123/art-14/par-3
- suppl-4091-123/art-14/par-5: 第一項 → 介護保険法 附則第十四条第一項 (Supplementary Provisions, Article 14, paragraph (1)), suppl-4091-123/art-14/par-1 — https://japanlaw.org/ja/long-term-care-insurance-act/suppl-4091-123/art-14/par-1 · https://japanlaw.org/l/409AC0000000123/suppl-4091-123/art-14/par-1
- suppl-4091-123/art-14/par-5: 前項 → 介護保険法 附則第十四条第四項 (Supplementary Provisions, Article 14, paragraph (4)), suppl-4091-123/art-14/par-4 — https://japanlaw.org/ja/long-term-care-insurance-act/suppl-4091-123/art-14/par-4 · https://japanlaw.org/l/409AC0000000123/suppl-4091-123/art-14/par-4
- suppl-4091-123/art-14/par-5: 附則第十二条第八項 → 介護保険法 附則第十二条第八項 (Supplementary Provisions, Article 12, paragraph (8)), suppl-4091-123/art-12/par-8 — https://japanlaw.org/ja/long-term-care-insurance-act/suppl-4091-123/art-12/par-8 · https://japanlaw.org/l/409AC0000000123/suppl-4091-123/art-12/par-8
- suppl-4091-123/art-14/par-5: この項 → 介護保険法 附則第十四条第五項 (Supplementary Provisions, Article 14, paragraph (5)), suppl-4091-123/art-14/par-5 — https://japanlaw.org/ja/long-term-care-insurance-act/suppl-4091-123/art-14/par-5 · https://japanlaw.org/l/409AC0000000123/suppl-4091-123/art-14/par-5
- suppl-4091-123/art-14/par-5: 次項 → 介護保険法 附則第十四条第六項 (Supplementary Provisions, Article 14, paragraph (6)), suppl-4091-123/art-14/par-6 — https://japanlaw.org/ja/long-term-care-insurance-act/suppl-4091-123/art-14/par-6 · https://japanlaw.org/l/409AC0000000123/suppl-4091-123/art-14/par-6
- suppl-4091-123/art-14/par-6: 第一項 → 介護保険法 附則第十四条第一項 (Supplementary Provisions, Article 14, paragraph (1)), suppl-4091-123/art-14/par-1 — https://japanlaw.org/ja/long-term-care-insurance-act/suppl-4091-123/art-14/par-1 · https://japanlaw.org/l/409AC0000000123/suppl-4091-123/art-14/par-1

## Cited by

7 provisions cite this one. No official source publishes this direction.

- 介護保険法 附則第十二条第二項第一号（平成二十九年度及び平成三十年度の各年度の被用者保険等保険者に係る概算納付金の額の算定の特例） — https://japanlaw.org/ja/long-term-care-insurance-act/suppl-4091-123/art-12/par-2/item-1 · https://japanlaw.org/l/409AC0000000123/suppl-4091-123/art-12/par-2/item-1
- 介護保険法 附則第十四条第一項第一号（令和元年度の被用者保険等保険者に係る概算納付金の額の算定の特例） — https://japanlaw.org/ja/long-term-care-insurance-act/suppl-4091-123/art-14/par-1/item-1 · https://japanlaw.org/l/409AC0000000123/suppl-4091-123/art-14/par-1/item-1
- 介護保険法 附則第十四条第二項（令和元年度の被用者保険等保険者に係る概算納付金の額の算定の特例） — https://japanlaw.org/ja/long-term-care-insurance-act/suppl-4091-123/art-14/par-2 · https://japanlaw.org/l/409AC0000000123/suppl-4091-123/art-14/par-2
- 介護保険法 附則第十四条第三項（令和元年度の被用者保険等保険者に係る概算納付金の額の算定の特例） — https://japanlaw.org/ja/long-term-care-insurance-act/suppl-4091-123/art-14/par-3 · https://japanlaw.org/l/409AC0000000123/suppl-4091-123/art-14/par-3
- 介護保険法 附則第十四条第四項（令和元年度の被用者保険等保険者に係る概算納付金の額の算定の特例） — https://japanlaw.org/ja/long-term-care-insurance-act/suppl-4091-123/art-14/par-4 · https://japanlaw.org/l/409AC0000000123/suppl-4091-123/art-14/par-4
- 介護保険法 附則第十四条第五項（令和元年度の被用者保険等保険者に係る概算納付金の額の算定の特例） — https://japanlaw.org/ja/long-term-care-insurance-act/suppl-4091-123/art-14/par-5 · https://japanlaw.org/l/409AC0000000123/suppl-4091-123/art-14/par-5
- 介護保険法 附則第十四条第六項（令和元年度の被用者保険等保険者に係る概算納付金の額の算定の特例） — https://japanlaw.org/ja/long-term-care-insurance-act/suppl-4091-123/art-14/par-6 · https://japanlaw.org/l/409AC0000000123/suppl-4091-123/art-14/par-6

---

## 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
- claude-sonnet-5-5 — Machine translation, batch long-term-care-insurance-act-20261018T203319-045, translated 2026-10-19
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch long-term-care-insurance-act-20261018T203319-045, translated 2026-10-19
- This site's parser, version 209 — 介護保険法 — structure, counts, cross-references and defined terms, computed 2026-10-18
