(Factors of the Premium Structure)
The premium structure of this insurance shall be based on the following:
1.expected losses;
2.the business expenses of the insurer;
3.[contributions to] the Stabilization Fund;
4.contributions to the Compensation Fund;
5.overhead associated with actuarial calculation of rates, research and development, public information services, information transmission, and other expenses necessary to ensure the soundness of this insurance.
The proportions, amounts, and content of the items set forth in the preceding subparagraphs shall be prescribed and announced by the competent authority in conjunction with the central competent authority for transportation and communications.

(Formulation of Premium Rates)
Premium rates for this insurance shall be formulated by the competent authority in conjunction with the central competent authority for transportation and communications and submitted to a premium rate review board composed of fair and impartial members of society for passage, after which they are issued.
The formulation of premium rates under the preceding paragraph may be entrusted to an appropriate professional institution.
In setting insurance premiums, consideration shall in principle be given to both personal and vehicular factors, provided that one or the other may be selected for use in view of actual societal circumstances.
Insurers shall calculate and collect premiums on the basis of the premium rates issued by the competent authority in conjunction with the central competent authority for transportation and communications as provided in paragraph 1.
The competent authority may engage a professional institution to provide public information services on premiums and other relevant matters.

(Keeping Accurate Records on the Insurance Coverage and Correctly Handling Claims Adjustment)
An insurer that provides this insurance shall keep accurate records on the insurance coverage it extends and shall correctly handle claims adjustment; regulations governing required particulars of information on insurance coverage, claim adjustment procedures, the method for notification under Article：15, and other matters for compliance shall be adopted by the competent authority.

(Insurer’s Obligation to Establish Independent Account Books)
An insurer shall establish independent accounting to record the operational and financial status of this insurance.
The premium of this insurance which belongs to the expected losses referenced in Article 44, paragraph 1, subparagraph 1 shall be used exclusively for purposes of claims under this insurance and for setting aside of the various reserves. The difference between the expected losses and actual losses shall be set aside as special reserve, and may not be withdrawn, transferred, or used for any other purpose, except adjustment of premium rates, raising of insured amounts, covering a pure premium loss, or treatment pursuant to the regulations adopted under paragraph 3.
Regulations governing accounting treatment, the reporting of operational and financial information, the provisioning, custody, utilization, withdrawal, and transfer of the various reserves, and other matters for compliance by an insurer when handling this insurance shall be adopted by the competent authority in consultation with the central competent authority for transportation and communications.

(Restrictions on Applying for Attachment of, or Exercising any Other Right Against, any Asset Relevant to the Insurance by a Creditor)
A creditor of an insurer may not apply for attachment of, or exercise any other right against, any asset relevant to the insurance, unless on the basis of a creditor's right obtained pursuant to this Act.
The items and scope of relevant assets referred to in the preceding paragraph shall be specified in the regulations mentioned in paragraph 3 of the preceding article.