# 医療法 / Medical Care Act — 第五十条 (Article 50) - Law: 医療法 (Medical Care Act), 昭和二十三年法律第二百五号 - English title "Medical Care 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: 第五十条 (Article 50) — address `art-50` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/medical-care-act/art-50 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/323AC0000000205/art-50 - 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. --- ### 第五十条 art-50 · https://japanlaw.org/ja/medical-care-act/art-50 · https://japanlaw.org/l/323AC0000000205/art-50 **第一項** 医療法人の会計は、この法律及びこの法律に基づく厚生労働省令の規定によるほか、一般に公正妥当と認められる会計の慣行に従うものとする。 art-50/par-1 · https://japanlaw.org/ja/medical-care-act/art-50/par-1 · https://japanlaw.org/l/323AC0000000205/art-50/par-1 The accounting of a medical corporation is to be in accordance with accounting practices that are generally accepted as fair and appropriate, beyond the provisions of this Act and an Order of the Ministry of Health, Labour and Welfare under this Act. Ministry of Justice translation — Japanese Law Translation Database System ## Cited by 3 provisions cite this one. No official source publishes this direction. - 医療法 第七十条の十四第一項 — https://japanlaw.org/ja/medical-care-act/art-70-14/par-1 · https://japanlaw.org/l/323AC0000000205/art-70-14/par-1 - 医療法 附則第九条第一項（定款又は寄附行為の変更に関する経過措置） — https://japanlaw.org/ja/medical-care-act/suppl-4181-84/art-9/par-1 · https://japanlaw.org/l/323AC0000000205/suppl-4181-84/art-9/par-1 - 医療法 附則第十条第二項（残余財産に関する経過措置） — https://japanlaw.org/ja/medical-care-act/suppl-4181-84/art-10/par-2 · https://japanlaw.org/l/323AC0000000205/suppl-4181-84/art-10/par-2 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 医療法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/323AC0000000205/20261001_507AC0000000087), retrieved 2026-10-19 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Medical Care Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/4006/tb), retrieved 2026-10-19 - This site's parser, version 210 — 医療法 — structure, counts, cross-references and defined terms, computed 2026-10-19