[Medical Fee Revision / Long-Term Care Fee Revision] A Clear Explanation from the Overall Picture of the 2026 Revision to the Required Responses and Strategies for Medical and Long

News Highlights

Explanation of the overall picture for the 2026 fiscal year medical and long-term care fee revisions and the strategies medical and long-term care providers should adopt. The discussion suggests utilizing tax schemes, including a focus on mid-to-long-term management and succession strategies in view of the revision cycle, dispersing the burden of facility standards maintenance and capital investment through economies of scale, and transitioning to specific medical corporations or social medical corporations.

Perspective from M&A Medical Editorial Department

The 2026 fiscal year medical and long-term care fee revisions will directly impact the management strategies of medical and long-term care providers. In particular, the importance of mid-to-long-term management and succession strategies, considering the revision cycle, is increasing. For example, policy trends such as the deepening of community-based integrated care systems and the shift towards home-based medical care are highly likely to be reflected in the fee structures and eligibility criteria for medical fees. To address this, for small and medium-sized medical institutions and long-term care facilities where independent capital investment and human resource acquisition are difficult, the “economies of scale” through group formation will be indispensable for maintaining facility standards and dispersing the burden of high capital investment. Furthermore, utilizing tax schemes such as transitioning to specific medical corporations or social medical corporations can lead to a reduction in corporate tax burdens and smooth asset transfer during business succession, contributing to management stabilization. Early formulation of a business succession plan that comprehensively considers these factors will be key to business continuity.

Points Raised by This News

• The 2026 revision compels a mid-to-long-term review of management strategies and business succession plans for medical and long-term care providers.
• “Economies of scale” through group formation serve as an effective means for maintaining facility standards and dispersing capital investment burdens.
• Transitioning to specific medical corporations or social medical corporations is an option that balances tax benefits with smooth business succession.
• Policy trends such as the deepening of community-based integrated care systems and the shift towards home-based medical care influence medical fee revisions.
• Early formulation of management and succession plans based on concrete figures, considering the revision cycle, is essential.

Practical Questions Arising from This News

• Among the specific changes in the medical fee revision, which are most likely to affect our clinic’s revenue?
• When considering group formation or corporate transition, which types of medical institutions and long-term care facilities are desirable to partner with?
• What are the requirements for transitioning to specific medical corporations or social medical corporations, and what are the estimated timelines and costs involved?

If You Feel “Should I Consult Too?”

The 2026 fiscal year medical and long-term care fee revisions can significantly impact business continuity. Especially for managers of medical institutions and long-term care facilities who are concerned about their own future profitability and capital investment burden, or who have no prospect of business succession due to lack of successors, we strongly recommend consulting with experts at this opportunity. Options such as group formation or corporate transition have a higher possibility of being realized under more favorable conditions if consideration begins early. This is a timely moment to consider consulting with specialists such as M&A intermediaries and tax accountants as a first step in developing concrete strategies, looking at your own institution’s current situation and future.

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