# 外国人の技能実習の適正な実施及び技能実習生の保護に関する法律 / Act on Proper Technical Intern Training and Protection of Technical Intern Trainees — 第九十四条 (Article 94) - Law: 外国人の技能実習の適正な実施及び技能実習生の保護に関する法律 (Act on Proper Technical Intern Training and Protection of Technical Intern Trainees), 平成二十八年法律第八十九号 - English title "Act on Proper Technical Intern Training and Protection of Technical Intern Trainees": 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: 第九十四条 (Article 94)（利益及び損失の処理） — address `art-94` - Text in force since: 2025-06-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/technical-intern-training-act/art-94 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/428AC0000000089/art-94 - 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. --- ### 第九十四条（利益及び損失の処理） — (Handling of Profits and Losses) caption: Ministry of Justice translation — Japanese Law Translation Database System art-94 · https://japanlaw.org/ja/technical-intern-training-act/art-94 · https://japanlaw.org/l/428AC0000000089/art-94 **第一項** 機構は、毎事業年度、損益計算において利益を生じたときは、前事業年度から繰り越した損失を埋め、なお残余があるときは、その残余の額は、積立金として整理しなければならない。 art-94/par-1 · https://japanlaw.org/ja/technical-intern-training-act/art-94/par-1 · https://japanlaw.org/l/428AC0000000089/art-94/par-1 If a profit arises in the calculation of profits and losses for a fiscal year, the OTIT must thereby offset any loss carried over from the previous fiscal year, and any surplus that may remain even after offsetting the loss must be kept as reserve funds. Ministry of Justice translation — Japanese Law Translation Database System **第二項** 機構は、毎事業年度、損益計算において損失を生じたときは、前項の規定による積立金を減額して整理し、なお不足があるときは、その不足額は、繰越欠損金として整理しなければならない。 art-94/par-2 · https://japanlaw.org/ja/technical-intern-training-act/art-94/par-2 · https://japanlaw.org/l/428AC0000000089/art-94/par-2 If a loss is incurred based on the calculation of profits and losses for a fiscal year, the OTIT must account for the loss by reducing the amount of the reserve funds prescribed under the preceding paragraph, and if there is any deficit remaining thereafter, the OTIT must account for the amount of deficit as a loss carried forward. Ministry of Justice translation — Japanese Law Translation Database System **第三項** 機構は、予算をもって定める額に限り、第一項の規定による積立金を第八十七条の業務に要する費用に充てることができる。 art-94/par-3 · https://japanlaw.org/ja/technical-intern-training-act/art-94/par-3 · https://japanlaw.org/l/428AC0000000089/art-94/par-3 The OTIT may allocate the reserve funds specified in the provisions of paragraph (1) to expenses required for the operations set forth in Article 87, within the limits of the amount specified in the budget. Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-94/par-2: 前項 → 外国人の技能実習の適正な実施及び技能実習生の保護に関する法律 第九十四条第一項 (Article 94, paragraph (1)), art-94/par-1 — https://japanlaw.org/ja/technical-intern-training-act/art-94/par-1 · https://japanlaw.org/l/428AC0000000089/art-94/par-1 - art-94/par-3: 第一項 → 外国人の技能実習の適正な実施及び技能実習生の保護に関する法律 第九十四条第一項 (Article 94, paragraph (1)), art-94/par-1 — https://japanlaw.org/ja/technical-intern-training-act/art-94/par-1 · https://japanlaw.org/l/428AC0000000089/art-94/par-1 - art-94/par-3: 第八十七条 → 外国人の技能実習の適正な実施及び技能実習生の保護に関する法律 第八十七条 (Article 87), art-87 — https://japanlaw.org/ja/technical-intern-training-act/art-87 · https://japanlaw.org/l/428AC0000000089/art-87 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 外国人の技能実習の適正な実施及び技能実習生の保護に関する法律 第九十四条第二項（利益及び損失の処理） — https://japanlaw.org/ja/technical-intern-training-act/art-94/par-2 · https://japanlaw.org/l/428AC0000000089/art-94/par-2 - 外国人の技能実習の適正な実施及び技能実習生の保護に関する法律 第九十四条第三項（利益及び損失の処理） — https://japanlaw.org/ja/technical-intern-training-act/art-94/par-3 · https://japanlaw.org/l/428AC0000000089/art-94/par-3 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 外国人の技能実習の適正な実施及び技能実習生の保護に関する法律 — the text in force from 2025-06-01 (https://laws.e-gov.go.jp/law/428AC0000000089/20250601_504AC0000000068), retrieved 2026-10-17 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Act on Proper Technical Intern Training and Protection of Technical Intern Trainees — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3612/tb), retrieved 2026-10-17 - This site's parser, version 210 — 外国人の技能実習の適正な実施及び技能実習生の保護に関する法律 — structure, counts, cross-references and defined terms, computed 2026-10-17