[Expert’s View] Key Points of the 2026 Medical Fee Revision (Part 2) by Tetsushuu Kusaba – Japan Medical Journal

News Highlights

In “Key Points of the 2026 Medical Fee Revision (Part 2)” by Tetsushuu Kusaba, the importance of mid-to-long-term management and succession strategies, viewed through the lens of the revision cycle, is highlighted. Specifically, maintaining facility standards by participating in a group to leverage economies of scale and distribute equipment investment burdens, as well as utilizing tax schemes including transitions to specific medical corporations and social medical corporations, are raised as key discussion points.

M&A Medical Editorial Department’s Perspective

The FY2026 medical fee revision could be a major turning point that questions the sustainability of medical institutions. The “economies of scale” and “tax schemes” pointed out by Mr. Kusaba are challenges that individual medical institutions have limitations in addressing alone. For example, transitioning to a specific medical corporation or social medical corporation not only provides tax benefits but also leads to business succession and development strategies that leverage the characteristics of these corporate structures, such as ensuring non-profit status and contributing to the community. Maintaining facility standards and distributing equipment investment burdens through group formation can be concrete measures against the risk of difficulty in continuing independent management, especially for small and medium-sized medical institutions that bear the responsibility of regional healthcare. With this revision as an opportunity, it can be said that we have entered a phase where options such as M&A and business integration should be concretely considered in light of each institution’s future vision.

Discussion Points Indicated by This News

• The 2026 revision strongly urges medical institutions to formulate mid-to-long-term management and succession strategies.
• Maintaining facility standards and distributing equipment investment burdens through group formation are attracting attention as economies of scale.
• Transitioning to specific medical corporations and social medical corporations leads to business succession by utilizing tax schemes and the characteristics of corporate structures.
• Consideration of more in-depth business succession and development strategies, looking ahead to the revision cycle, will become essential.

Practical Questions Arising from This News

• If grouped, what specific facility standard maintenance and equipment investment burden reductions can be expected?
• What procedures and requirements are necessary for transitioning to a specific medical corporation or social medical corporation?
• Considering our institution’s size and regional characteristics, what M&A or business integration scheme would be optimal?

If You Feel “Should I Consult Too?”

For executives and successors who feel anxious about their institution’s future management and succession in light of the direction of the 2026 medical fee revision, early consultation is crucial. In particular, options such as M&A and business integration can be effective solutions for challenges that are difficult for individual medical institutions to handle alone, such as the “economies of scale” and “tax schemes” pointed out by Mr. Kusaba. This is the time to consider the optimal strategy by comparing your institution’s current situation and future vision with experts.

M&A Medical (CentralMedience Inc.) supports the business succession of medical corporations, hospitals, and clinics as a certified M&A support institution by the Small and Medium Enterprise Agency, with a complete success-fee-only system. We handle consultations with strict confidentiality. Free consultations are available here.