# 国民健康保険法 / National Health Insurance Act — 第二十八条 (Supplementary Provisions, Article 28) - 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: 第二十八条 (Supplementary Provisions, Article 28) — address `suppl-4141-102/art-28` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/national-health-insurance-act/suppl-4141-102/art-28 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/333AC0000000192/suppl-4141-102/art-28 - 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. --- ### 第二十八条 suppl-4141-102/art-28 · https://japanlaw.org/ja/national-health-insurance-act/suppl-4141-102/art-28 · https://japanlaw.org/l/333AC0000000192/suppl-4141-102/art-28 **第一項** 平成十五年度における新国保法第七十条の規定による国庫負担金については、同条第一項第二号中「負担調整前老人保健医療費拠出金相当額（老人保健法第五十五条第三項に規定する負担調整前概算医療費拠出金相当額及び同法第五十六条第三項に規定する負担調整前確定医療費拠出金相当額をそれぞれ同法第五十四条第一項に規定する概算医療費拠出金及び確定医療費拠出金とみなして、同項の規定の例により算定した医療費拠出金の額に相当する額をいう。以下同じ。）」とあるのは「健康保険法等の一部を改正する法律（平成十四年法律第百二号）附則第十六条第三項に規定する前期負担調整前概算医療費拠出金相当額と同条第八項に規定する後期負担調整前概算医療費拠出金相当額との合算額」と、「得た額」とあるのは「得た額（平成十三年度における特別調整前概算医療費拠出金相当額（同法第三条の規定による改正前の老人保健法（以下「旧老健法」という。）第五十五条第一項各号に掲げる額の合計額をいう。以下同じ。）に平成十三年度の退職被保険者等加入割合を乗じて得た額が平成十三年度における特別調整前確定医療費拠出金相当額（旧老健法第五十六条第一項各号に掲げる額の合計額をいう。以下同じ。）に平成十三年度の退職被保険者等加入割合を乗じて得た額を超えるときは、その超える額（以下「超過額」という。）と超過額について老人保健法第五十四条第二項の規定の例により算定した額との合計額の二分の一に相当する額を控除するものとし、平成十三年度における特別調整前概算医療費拠出金相当額に平成十三年度の退職被保険者等加入割合を乗じて得た額が平成十三年度における特別調整前確定医療費拠出金相当額に平成十三年度の退職被保険者等加入割合を乗じて得た額に満たないときは、その満たない額（以下「不足額」という。）と不足額について同項の規定の例により算定した額との合計額の二分の一に相当する額を加算するものとする。）」とする。 suppl-4141-102/art-28/par-1 · https://japanlaw.org/ja/national-health-insurance-act/suppl-4141-102/art-28/par-1 · https://japanlaw.org/l/333AC0000000192/suppl-4141-102/art-28/par-1 With regard to the share of the national treasury under the provisions of Article 70 of the Revised National Health Insurance Act for fiscal year 2003, the phrase "the amount equivalent to the medical expense contribution for health and medical services for the elderly before burden adjustment (meaning the amount equivalent to the amount of the medical expense contribution calculated in the manner of the provisions of Article 54, paragraph (1) of the Act on Health and Medical Services for the Elderly, deeming the amount equivalent to the estimated medical expense contribution before burden adjustment prescribed in Article 55, paragraph (3) of that Act and the amount equivalent to the finalized medical expense contribution before burden adjustment prescribed in Article 56, paragraph (3) of that Act to be the estimated medical expense contribution and the finalized medical expense contribution prescribed in Article 54, paragraph (1) of that Act, respectively; the same applies hereinafter)" in paragraph (1), item (ii) of that Article is deemed to be replaced with "the total sum of the amount equivalent to the estimated medical expense contribution for the earlier period before burden adjustment prescribed in Article 16, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Health Insurance Act, etc. (Act No. 102 of 2002) and the amount equivalent to the estimated medical expense contribution for the later period before burden adjustment prescribed in paragraph (8) of that Article", and the phrase "the amount obtained" with "the amount obtained (where the amount obtained by multiplying the special pre-adjustment estimated medical expense contribution equivalent for fiscal year 2001 (meaning the total sum of the amounts set forth in the items of Article 55, paragraph (1) of the Act on Health and Medical Services for the Elderly before the amendment by the provisions of Article 3 of the Act Partially Amending the Health Insurance Act, etc. (hereinafter referred to as the "Former Elderly Health Act"); the same applies hereinafter) by the enrolment ratio of retired insured persons, etc. for fiscal year 2001 exceeds the amount obtained by multiplying the special pre-adjustment finalized medical expense contribution equivalent for fiscal year 2001 (meaning the total sum of the amounts set forth in the items of Article 56, paragraph (1) of the Former Elderly Health Act; the same applies hereinafter) by the enrolment ratio of retired insured persons, etc. for fiscal year 2001, the amount equivalent to 1/2 of the total sum of the amount of the excess (hereinafter referred to as the "excess amount") and the amount calculated for the excess amount in the manner of the provisions of Article 54, paragraph (2) of the Act on Health and Medical Services for the Elderly is to be deducted, and where the amount obtained by multiplying the special pre-adjustment estimated medical expense contribution equivalent for fiscal year 2001 by the enrolment ratio of retired insured persons, etc. for fiscal year 2001 falls short of the amount obtained by multiplying the special pre-adjustment finalized medical expense contribution equivalent for fiscal year 2001 by the enrolment ratio of retired insured persons, etc. for fiscal year 2001, the amount equivalent to 1/2 of the total sum of the amount of the shortfall (hereinafter referred to as the "shortfall") and the amount calculated for the shortfall in the manner of the provisions of that paragraph is to be added)". machine translation, not official **第二項** 平成十五年度の新国保法第七十二条の四第一項、第八十一条の四第二項及び第八十一条の五第二項に規定する被用者保険等拠出対象額は、新国保法第七十二条の四第一項の規定にかかわらず、第一号及び第二号に掲げる額の合算額から第三号に掲げる額を控除した額とする。 suppl-4141-102/art-28/par-2 · https://japanlaw.org/ja/national-health-insurance-act/suppl-4141-102/art-28/par-2 · https://japanlaw.org/l/333AC0000000192/suppl-4141-102/art-28/par-2 The amount subject to contributions from employee insurance, etc. prescribed in Article 72-4, paragraph (1), Article 81-4, paragraph (2) and Article 81-5, paragraph (2) of the Revised National Health Insurance Act for fiscal year 2003 is, notwithstanding the provisions of Article 72-4, paragraph (1) of the Revised National Health Insurance Act, the amount obtained by deducting the amount set forth in item (iii) from the total sum of the amounts set forth in items (i) and (ii). machine translation, not official **一** 退職被保険者等に係る療養の給付に要する費用の額から当該給付に係る一部負担金に相当する額を控除した額並びに入院時食事療養費、特定療養費、療養費、訪問看護療養費、特別療養費、移送費及び高額療養費の支給に要する費用の額の合算額 suppl-4141-102/art-28/par-2/item-1 · https://japanlaw.org/ja/national-health-insurance-act/suppl-4141-102/art-28/par-2/item-1 · https://japanlaw.org/l/333AC0000000192/suppl-4141-102/art-28/par-2/item-1 the total sum of the amount obtained by deducting the amount equivalent to the co-payment pertaining to benefits for medical treatment for retired insured persons, etc. from the amount of expenses required for those benefits, and the amounts of expenses required for the payment of Dietary Treatment expenses for inpatients, specified medical expenses, medical expenses, medical expenses for home-nursing, special medical expenses, transport expenses and high-cost medical expenses machine translation, not official **二** 附則第十六条第三項に規定する前期負担調整前概算医療費拠出金相当額と同条第八項に規定する後期負担調整前概算医療費拠出金相当額との合算額に退職被保険者等加入割合を乗じて得た額（平成十三年度における特別調整前概算医療費拠出金相当額に平成十三年度の退職被保険者等加入割合を乗じて得た額が平成十三年度における特別調整前確定医療費拠出金相当額に平成十三年度の退職被保険者等加入割合を乗じて得た額を超えるときは、その超える額（以下この号において「超過額」という。）と超過額について老人保健法第五十四条第二項の規定の例により算定した額との合計額の二分の一に相当する額を控除するものとし、平成十三年度における特別調整前概算医療費拠出金相当額に平成十三年度の退職被保険者等加入割合を乗じて得た額が平成十三年度における特別調整前確定医療費拠出金相当額に平成十三年度の退職被保険者等加入割合を乗じて得た額に満たないときは、その満たない額（以下この号において「不足額」という。）と不足額について同項の規定の例により算定した額との合計額の二分の一に相当する額を加算するものとする。） suppl-4141-102/art-28/par-2/item-2 · https://japanlaw.org/ja/national-health-insurance-act/suppl-4141-102/art-28/par-2/item-2 · https://japanlaw.org/l/333AC0000000192/suppl-4141-102/art-28/par-2/item-2 the amount obtained by multiplying the total sum of the amount equivalent to the estimated medical expense contribution for the earlier period before burden adjustment prescribed in Article 16, paragraph (3) of the Supplementary Provisions and the amount equivalent to the estimated medical expense contribution for the later period before burden adjustment prescribed in paragraph (8) of that Article by the enrolment ratio of retired insured persons, etc. (where the amount obtained by multiplying the special pre-adjustment estimated medical expense contribution equivalent for fiscal year 2001 by the enrolment ratio of retired insured persons, etc. for fiscal year 2001 exceeds the amount obtained by multiplying the special pre-adjustment finalized medical expense contribution equivalent for fiscal year 2001 by the enrolment ratio of retired insured persons, etc. for fiscal year 2001, the amount equivalent to 1/2 of the total sum of the amount of the excess (hereinafter in this item referred to as the "excess amount") and the amount calculated for the excess amount in the manner of the provisions of Article 54, paragraph (2) of the Act on Health and Medical Services for the Elderly is to be deducted, and where the amount obtained by multiplying the special pre-adjustment estimated medical expense contribution equivalent for fiscal year 2001 by the enrolment ratio of retired insured persons, etc. for fiscal year 2001 falls short of the amount obtained by multiplying the special pre-adjustment finalized medical expense contribution equivalent for fiscal year 2001 by the enrolment ratio of retired insured persons, etc. for fiscal year 2001, the amount equivalent to 1/2 of the total sum of the amount of the shortfall (hereinafter in this item referred to as the "shortfall") and the amount calculated for the shortfall in the manner of the provisions of that paragraph is to be added) machine translation, not official **三** 退職被保険者等に係る保険料に相当する額の合算額から当該保険料に係る介護納付金の納付に要する費用に相当する額の合算額を控除した額 suppl-4141-102/art-28/par-2/item-3 · https://japanlaw.org/ja/national-health-insurance-act/suppl-4141-102/art-28/par-2/item-3 · https://japanlaw.org/l/333AC0000000192/suppl-4141-102/art-28/par-2/item-3 the amount obtained by deducting the total sum of the amounts equivalent to the expenses required for the payment of the long-term care payments pertaining to those insurance premiums from the total sum of the amounts equivalent to the insurance premiums pertaining to retired insured persons, etc. machine translation, not official **第三項** 平成十五年度における新国保法附則第八項及び第九項の規定による概算療養給付費等拠出金及び確定療養給付費等拠出金については、新国保法附則第八項第二号中「負担調整前老人保健医療費拠出金相当額」とあるのは「健康保険法等の一部を改正する法律（平成十四年法律第百二号）附則第十六条第三項に規定する前期負担調整前概算医療費拠出金相当額と同条第八項に規定する後期負担調整前概算医療費拠出金相当額との合算額」と、「得た額」とあるのは「得た額（平成十三年度における特別調整前概算医療費拠出金相当額（同法第三条の規定による改正前の老人保健法（以下「旧老健法」という。）第五十五条第一項各号に掲げる額の合計額をいう。以下同じ。）に平成十三年度の特例退職被保険者等加入割合を乗じて得た額が平成十三年度における特別調整前確定医療費拠出金相当額（旧老健法第五十六条第一項各号に掲げる額の合計額をいう。以下同じ。）に平成十三年度の特例退職被保険者等加入割合を乗じて得た額を超えるときは、その超える額（以下この号において「超過額」という。）と超過額について老人保健法第五十四条第二項の規定の例により算定した額との合計額の二分の一に相当する額を控除するものとし、平成十三年度における特別調整前概算医療費拠出金相当額に平成十三年度の特例退職被保険者等加入割合を乗じて得た額が平成十三年度における特別調整前確定医療費拠出金相当額に平成十三年度の特例退職被保険者等加入割合を乗じて得た額に満たないときは、その満たない額（以下この号において「不足額」という。）と不足額について同項の規定の例により算定した額との合計額の二分の一に相当する額を加算するものとする。）」と、新国保法附則第九項第二号中「負担調整前老人保健医療費拠出金相当額」とあるのは「健康保険法等の一部を改正する法律附則第十六条第三項に規定する前期負担調整前概算医療費拠出金相当額と同条第八項に規定する後期負担調整前概算医療費拠出金相当額との合算額」と、「得た額」とあるのは「得た額（平成十三年度における特別調整前概算医療費拠出金相当額に平成十三年度の特例退職被保険者等加入割合を乗じて得た額が平成十三年度における特別調整前確定医療費拠出金相当額に平成十三年度の特例退職被保険者等加入割合を乗じて得た額を超えるときは、その超える額（以下この号において「超過額」という。）と超過額について老人保健法第五十四条第二項の規定の例により算定した額との合計額の二分の一に相当する額を控除するものとし、平成十三年度における特別調整前概算医療費拠出金相当額に平成十三年度の特例退職被保険者等加入割合を乗じて得た額が平成十三年度における特別調整前確定医療費拠出金相当額に平成十三年度の特例退職被保険者等加入割合を乗じて得た額に満たないときは、その満たない額（以下この号において「不足額」という。）と不足額について同項の規定の例により算定した額との合計額の二分の一に相当する額を加算するものとする。）」とする。 suppl-4141-102/art-28/par-3 · https://japanlaw.org/ja/national-health-insurance-act/suppl-4141-102/art-28/par-3 · https://japanlaw.org/l/333AC0000000192/suppl-4141-102/art-28/par-3 With regard to the estimated contributions for medical treatment benefit expenses, etc. and the finalized contributions for medical treatment benefit expenses, etc. under the provisions of paragraphs (8) and (9) of the Supplementary Provisions of the Revised National Health Insurance Act for fiscal year 2003, the phrase "the amount equivalent to the medical expense contribution for health and medical services for the elderly before burden adjustment" in paragraph (8), item (ii) of the Supplementary Provisions of the Revised National Health Insurance Act is deemed to be replaced with "the total sum of the amount equivalent to the estimated medical expense contribution for the earlier period before burden adjustment prescribed in Article 16, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Health Insurance Act, etc. (Act No. 102 of 2002) and the amount equivalent to the estimated medical expense contribution for the later period before burden adjustment prescribed in paragraph (8) of that Article", and the phrase "the amount obtained" in that item with "the amount obtained (where the amount obtained by multiplying the special pre-adjustment estimated medical expense contribution equivalent for fiscal year 2001 (meaning the total sum of the amounts set forth in the items of Article 55, paragraph (1) of the Act on Health and Medical Services for the Elderly before the amendment by the provisions of Article 3 of the Act Partially Amending the Health Insurance Act, etc. (hereinafter referred to as the "Former Elderly Health Act"); the same applies hereinafter) by the special retired insured persons' enrollment share for fiscal year 2001 exceeds the amount obtained by multiplying the special pre-adjustment finalized medical expense contribution equivalent for fiscal year 2001 (meaning the total sum of the amounts set forth in the items of Article 56, paragraph (1) of the Former Elderly Health Act; the same applies hereinafter) by the special retired insured persons' enrollment share for fiscal year 2001, the amount equivalent to 1/2 of the total sum of the amount of the excess (hereinafter in this item referred to as the "excess amount") and the amount calculated for the excess amount in the manner of the provisions of Article 54, paragraph (2) of the Act on Health and Medical Services for the Elderly is to be deducted, and where the amount obtained by multiplying the special pre-adjustment estimated medical expense contribution equivalent for fiscal year 2001 by the special retired insured persons' enrollment share for fiscal year 2001 falls short of the amount obtained by multiplying the special pre-adjustment finalized medical expense contribution equivalent for fiscal year 2001 by the special retired insured persons' enrollment share for fiscal year 2001, the amount equivalent to 1/2 of the total sum of the amount of the shortfall (hereinafter in this item referred to as the "shortfall") and the amount calculated for the shortfall in the manner of the provisions of that paragraph is to be added)", and the phrase "the amount equivalent to the medical expense contribution for health and medical services for the elderly before burden adjustment" in paragraph (9), item (ii) of the Supplementary Provisions of the Revised National Health Insurance Act is deemed to be replaced with "the total sum of the amount equivalent to the estimated medical expense contribution for the earlier period before burden adjustment prescribed in Article 16, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Health Insurance Act, etc. and the amount equivalent to the estimated medical expense contribution for the later period before burden adjustment prescribed in paragraph (8) of that Article", and the phrase "the amount obtained" in that item with "the amount obtained (where the amount obtained by multiplying the special pre-adjustment estimated medical expense contribution equivalent for fiscal year 2001 by the special retired insured persons' enrollment share for fiscal year 2001 exceeds the amount obtained by multiplying the special pre-adjustment finalized medical expense contribution equivalent for fiscal year 2001 by the special retired insured persons' enrollment share for fiscal year 2001, the amount equivalent to 1/2 of the total sum of the amount of the excess (hereinafter in this item referred to as the "excess amount") and the amount calculated for the excess amount in the manner of the provisions of Article 54, paragraph (2) of the Act on Health and Medical Services for the Elderly is to be deducted, and where the amount obtained by multiplying the special pre-adjustment estimated medical expense contribution equivalent for fiscal year 2001 by the special retired insured persons' enrollment share for fiscal year 2001 falls short of the amount obtained by multiplying the special pre-adjustment finalized medical expense contribution equivalent for fiscal year 2001 by the special retired insured persons' enrollment share for fiscal year 2001, the amount equivalent to 1/2 of the total sum of the amount of the shortfall (hereinafter in this item referred to as the "shortfall") and the amount calculated for the shortfall in the manner of the provisions of that paragraph is to be added)". machine translation, not official --- ## Cites - suppl-4141-102/art-28/par-2: 第一号 → 国民健康保険法 附則第二十八条第二項第一号 (Supplementary Provisions, Article 28, paragraph (2), item (i)), suppl-4141-102/art-28/par-2/item-1 — https://japanlaw.org/ja/national-health-insurance-act/suppl-4141-102/art-28/par-2/item-1 · https://japanlaw.org/l/333AC0000000192/suppl-4141-102/art-28/par-2/item-1 - suppl-4141-102/art-28/par-2: 第二号 → 国民健康保険法 附則第二十八条第二項第二号 (Supplementary Provisions, Article 28, paragraph (2), item (ii)), suppl-4141-102/art-28/par-2/item-2 — https://japanlaw.org/ja/national-health-insurance-act/suppl-4141-102/art-28/par-2/item-2 · https://japanlaw.org/l/333AC0000000192/suppl-4141-102/art-28/par-2/item-2 - suppl-4141-102/art-28/par-2: 第三号 → 国民健康保険法 附則第二十八条第二項第三号 (Supplementary Provisions, Article 28, paragraph (2), item (iii)), suppl-4141-102/art-28/par-2/item-3 — https://japanlaw.org/ja/national-health-insurance-act/suppl-4141-102/art-28/par-2/item-3 · https://japanlaw.org/l/333AC0000000192/suppl-4141-102/art-28/par-2/item-3 - suppl-4141-102/art-28/par-2/item-2: この号 → 国民健康保険法 附則第二十八条第二項第二号 (Supplementary Provisions, Article 28, paragraph (2), item (ii)), suppl-4141-102/art-28/par-2/item-2 — https://japanlaw.org/ja/national-health-insurance-act/suppl-4141-102/art-28/par-2/item-2 · https://japanlaw.org/l/333AC0000000192/suppl-4141-102/art-28/par-2/item-2 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 国民健康保険法 附則第二十八条第二項 — https://japanlaw.org/ja/national-health-insurance-act/suppl-4141-102/art-28/par-2 · https://japanlaw.org/l/333AC0000000192/suppl-4141-102/art-28/par-2 - 国民健康保険法 附則第二十八条第二項第二号 — https://japanlaw.org/ja/national-health-insurance-act/suppl-4141-102/art-28/par-2/item-2 · https://japanlaw.org/l/333AC0000000192/suppl-4141-102/art-28/par-2/item-2 - 国民健康保険法 附則第三十六条第一項（政令への委任） — https://japanlaw.org/ja/national-health-insurance-act/suppl-4141-102/art-36/par-1 · https://japanlaw.org/l/333AC0000000192/suppl-4141-102/art-36/par-1 --- ## 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-20261017T183826-022, translated 2026-10-18 - claude-sonnet-5-5 — Machine translation, batch national-health-insurance-act-20261017T183826-023, 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