# 医療法 / Medical Care Act — 第五十一条 (Article 51) - 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: 第五十一条 (Article 51) — address `art-51` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/medical-care-act/art-51 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/323AC0000000205/art-51 - 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. --- ### 第五十一条 art-51 · https://japanlaw.org/ja/medical-care-act/art-51 · https://japanlaw.org/l/323AC0000000205/art-51 **第一項** 医療法人は、毎会計年度終了後二月以内に、事業報告書、財産目録、貸借対照表、損益計算書、関係事業者（理事長の配偶者がその代表者であることその他の当該医療法人又はその役員と厚生労働省令で定める特殊の関係がある者をいう。）との取引の状況に関する報告書その他厚生労働省令で定める書類（以下「事業報告書等」という。）を作成しなければならない。 art-51/par-1 · https://japanlaw.org/ja/medical-care-act/art-51/par-1 · https://japanlaw.org/l/323AC0000000205/art-51/par-1 A medical corporation, within two months after the end of each fiscal year, must prepare a business report, an inventory of property, a balance sheet, a profit and loss statement, a report on the status of transactions with related business operators (meaning a person who has a special relationship with the medical corporation or its officers specified by an Order of the Ministry of Health, Labour and Welfare, such as the spouse of the president being its representative), and other documents specified by an Order of the Ministry of Health, Labour and Welfare (hereinafter referred to as "business report, etc."). Ministry of Justice translation — Japanese Law Translation Database System **第二項** 医療法人（その事業活動の規模その他の事情を勘案して厚生労働省令で定める基準に該当する者に限る。）は、厚生労働省令で定めるところにより、前項の貸借対照表及び損益計算書を作成しなければならない。 art-51/par-2 · https://japanlaw.org/ja/medical-care-act/art-51/par-2 · https://japanlaw.org/l/323AC0000000205/art-51/par-2 A medical corporation (limited to those that meet the standards specified by an Order of the Ministry of Health, Labour and Welfare in consideration of the scale of their business activities and other circumstances) must prepare the balance sheet and profit and loss statement set forth in the preceding paragraph pursuant to an Order of the Ministry of Health, Labour and Welfare. Ministry of Justice translation — Japanese Law Translation Database System **第三項** 医療法人は、貸借対照表及び損益計算書を作成した時から十年間、当該貸借対照表及び損益計算書を保存しなければならない。 art-51/par-3 · https://japanlaw.org/ja/medical-care-act/art-51/par-3 · https://japanlaw.org/l/323AC0000000205/art-51/par-3 A medical corporation must preserve the balance sheet and profit and loss statement for ten years from the time of preparation of the relevant balance sheet and profit and loss statement. Ministry of Justice translation — Japanese Law Translation Database System **第四項** 医療法人は、事業報告書等について、厚生労働省令で定めるところにより、監事の監査を受けなければならない。 art-51/par-4 · https://japanlaw.org/ja/medical-care-act/art-51/par-4 · https://japanlaw.org/l/323AC0000000205/art-51/par-4 A medical corporation must have its business report, etc. audited by an auditor pursuant to an Order of the Ministry of Health, Labour and Welfare. Ministry of Justice translation — Japanese Law Translation Database System **第五項** 第二項の医療法人は、財産目録、貸借対照表及び損益計算書について、厚生労働省令で定めるところにより、公認会計士又は監査法人の監査を受けなければならない。 art-51/par-5 · https://japanlaw.org/ja/medical-care-act/art-51/par-5 · https://japanlaw.org/l/323AC0000000205/art-51/par-5 A medical corporation set forth in paragraph (2) must have its inventory of property, balance sheet and profit and loss statement audited by a certified public accountant or an audit corporation, pursuant to an Order of the Ministry of Health, Labour and Welfare. Ministry of Justice translation — Japanese Law Translation Database System **第六項** 医療法人は、前二項の監事又は公認会計士若しくは監査法人の監査を受けた事業報告書等について、理事会の承認を受けなければならない。 art-51/par-6 · https://japanlaw.org/ja/medical-care-act/art-51/par-6 · https://japanlaw.org/l/323AC0000000205/art-51/par-6 A medical corporation must obtain the approval of the board of directors for the business report, etc. audited by the auditor or certified public accountant or audit corporation set forth in the preceding two paragraphs. Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-51/par-2: 前項 → 医療法 第五十一条第一項 (Article 51, paragraph (1)), art-51/par-1 — https://japanlaw.org/ja/medical-care-act/art-51/par-1 · https://japanlaw.org/l/323AC0000000205/art-51/par-1 - art-51/par-5: 第二項 → 医療法 第五十一条第二項 (Article 51, paragraph (2)), art-51/par-2 — https://japanlaw.org/ja/medical-care-act/art-51/par-2 · https://japanlaw.org/l/323AC0000000205/art-51/par-2 - art-51/par-6: 前二項 → 医療法 第五十一条第四項 (Article 51, paragraph (4)), art-51/par-4 — https://japanlaw.org/ja/medical-care-act/art-51/par-4 · https://japanlaw.org/l/323AC0000000205/art-51/par-4 - art-51/par-6: 前二項 → 医療法 第五十一条第五項 (Article 51, paragraph (5)), art-51/par-5 — https://japanlaw.org/ja/medical-care-act/art-51/par-5 · https://japanlaw.org/l/323AC0000000205/art-51/par-5 ## Cited by 12 provisions cite this one. No official source publishes this direction. - 医療法 第四十八条第二項第一号イ — https://japanlaw.org/ja/medical-care-act/art-48/par-2/item-1/sub-1 · https://japanlaw.org/l/323AC0000000205/art-48/par-2/item-1/sub-1 - 医療法 第五十一条第二項 — https://japanlaw.org/ja/medical-care-act/art-51/par-2 · https://japanlaw.org/l/323AC0000000205/art-51/par-2 - 医療法 第五十一条第五項 — https://japanlaw.org/ja/medical-care-act/art-51/par-5 · https://japanlaw.org/l/323AC0000000205/art-51/par-5 - 医療法 第五十一条第六項 — https://japanlaw.org/ja/medical-care-act/art-51/par-6 · https://japanlaw.org/l/323AC0000000205/art-51/par-6 - 医療法 第五十一条の二第一項 — https://japanlaw.org/ja/medical-care-act/art-51-2/par-1 · https://japanlaw.org/l/323AC0000000205/art-51-2/par-1 - 医療法 第五十一条の二第二項 — https://japanlaw.org/ja/medical-care-act/art-51-2/par-2 · https://japanlaw.org/l/323AC0000000205/art-51-2/par-2 - 医療法 第五十一条の四第二項 — https://japanlaw.org/ja/medical-care-act/art-51-4/par-2 · https://japanlaw.org/l/323AC0000000205/art-51-4/par-2 - 医療法 第五十二条第一項第三号 — https://japanlaw.org/ja/medical-care-act/art-52/par-1/item-3 · https://japanlaw.org/l/323AC0000000205/art-52/par-1/item-3 - 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 附則第九十九条第一項 — https://japanlaw.org/ja/medical-care-act/suppl-3231-205/art-99/par-1 · https://japanlaw.org/l/323AC0000000205/suppl-3231-205/art-99/par-1 - 医療法 附則第十二条第二項（事業報告書等に関する経過措置） — https://japanlaw.org/ja/medical-care-act/suppl-4181-84/art-12/par-2 · https://japanlaw.org/l/323AC0000000205/suppl-4181-84/art-12/par-2 - 医療法 附則第八条第一項（事業報告書等に関する経過措置） — https://japanlaw.org/ja/medical-care-act/suppl-4271-74/art-8/par-1 · https://japanlaw.org/l/323AC0000000205/suppl-4271-74/art-8/par-1 --- ## 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