# 国民健康保険法 / National Health Insurance Act — 第七十二条の三 (Article 72-3) - Law: 国民健康保険法 (National Health Insurance Act), 昭和三十三年法律第百九十二号 - English title "National Health 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: 第七十二条の三 (Article 72-3)（市町村の特別会計への繰入れ等） — address `art-72-3` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/national-health-insurance-act/art-72-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/333AC0000000192/art-72-3 - 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. --- ### 第七十二条の三（市町村の特別会計への繰入れ等） — Transfers to Special Accounts of Municipalities, etc. caption: machine translation, not official art-72-3 · https://japanlaw.org/ja/national-health-insurance-act/art-72-3 · https://japanlaw.org/l/333AC0000000192/art-72-3 **第一項** 市町村は、政令で定めるところにより、一般会計から、所得の少ない者について条例で定めるところにより行う保険料の減額賦課又は地方税法第七百三条の五第一項に規定する国民健康保険税の減額に基づき被保険者に係る保険料又は同法の規定による国民健康保険税につき減額した額の総額を基礎とし、国民健康保険の財政の状況その他の事情を勘案して政令で定めるところにより算定した額を当該市町村の国民健康保険に関する特別会計に繰り入れなければならない。 art-72-3/par-1 · https://japanlaw.org/ja/national-health-insurance-act/art-72-3/par-1 · https://japanlaw.org/l/333AC0000000192/art-72-3/par-1 Each Municipality shall, pursuant to Cabinet Order provisions, transfer from its general fund to the special account of that Municipality for its national health insurance program, an amount calculated, pursuant to Cabinet Order provisions, based on the total amount of insurance premiums relating to insured persons or the national health insurance tax under the provisions of the Local Tax Act, in each case after reductions have been made through reduced assessments of insurance premiums with respect to persons with small income pursuant to a Municipal Ordinance or through any reduction of national health insurance tax as set forth in Article 703-5, paragraph (1) of the same Act and by taking into consideration the financial condition of the national health insurance program and other circumstances. machine translation, not official **第二項** 都道府県は、政令の定めるところにより、前項の規定による繰入金の四分の三に相当する額を負担する。 art-72-3/par-2 · https://japanlaw.org/ja/national-health-insurance-act/art-72-3/par-2 · https://japanlaw.org/l/333AC0000000192/art-72-3/par-2 Each prefecture shall, pursuant to Cabinet Order provisions, bear an amount equal to three-fourths of the amount to be transferred pursuant to the provisions of the preceding paragraph. Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-72-3/par-1: 地方税法第七百三条の五第一項 → e-Gov law 325AC0000000226, 第七百三条の五第一項 (Article 703-5, paragraph (1)), art-703-5/par-1 — not held in this collection - art-72-3/par-2: 前項 → 国民健康保険法 第七十二条の三第一項 (Article 72-3, paragraph (1)), art-72-3/par-1 — https://japanlaw.org/ja/national-health-insurance-act/art-72-3/par-1 · https://japanlaw.org/l/333AC0000000192/art-72-3/par-1 ## Cited by 7 provisions cite this one. No official source publishes this direction. - 国民健康保険法 第七十条第一項第一号 — https://japanlaw.org/ja/national-health-insurance-act/art-70/par-1/item-1 · https://japanlaw.org/l/333AC0000000192/art-70/par-1/item-1 - 国民健康保険法 第七十二条第二項第二号（調整交付金等） — https://japanlaw.org/ja/national-health-insurance-act/art-72/par-2/item-2 · https://japanlaw.org/l/333AC0000000192/art-72/par-2/item-2 - 国民健康保険法 第七十二条の三第二項（市町村の特別会計への繰入れ等） — https://japanlaw.org/ja/national-health-insurance-act/art-72-3/par-2 · https://japanlaw.org/l/333AC0000000192/art-72-3/par-2 - 国民健康保険法 第七十二条の四第一項 — https://japanlaw.org/ja/national-health-insurance-act/art-72-4/par-1 · https://japanlaw.org/l/333AC0000000192/art-72-4/par-1 - 国民健康保険法 第七十五条第一項（都道府県及び市町村の補助及び貸付） — https://japanlaw.org/ja/national-health-insurance-act/art-75/par-1 · https://japanlaw.org/l/333AC0000000192/art-75/par-1 - 国民健康保険法 附則第三条第一項第一号 — https://japanlaw.org/ja/national-health-insurance-act/suppl-4241-28/art-3/par-1/item-1 · https://japanlaw.org/l/333AC0000000192/suppl-4241-28/art-3/par-1/item-1 - 国民健康保険法 附則第四十七条第四項第三号（子ども・子育て支援納付金の導入に当たっての経過措置及び留意事項） — https://japanlaw.org/ja/national-health-insurance-act/suppl-5061-47/art-47/par-4/item-3 · https://japanlaw.org/l/333AC0000000192/suppl-5061-47/art-47/par-4/item-3 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 国民健康保険法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/333AC0000000192/20261001_507AC0000000087), retrieved 2026-10-17 - Japanese Law Translation Database System, Ministry of Justice (法務省) — National Health Insurance Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/2453/tb), retrieved 2026-10-17 - claude-sonnet-5-5 — Machine translation, batch national-health-insurance-act-20261017T183826-004, translated 2026-10-18 - claude-sonnet-5-5 — Machine translation, batch national-health-insurance-act-20261017T183826-005, translated 2026-10-18 - This site's parser, version 209 — 国民健康保険法 — structure, counts, cross-references and defined terms, computed 2026-10-17