New Statement Itemization Guidelines (Medical, Dental, Pharmacy/DPC) June 2026 Edition – Web Content (Excel Data for ‘Appendices’ in Guidelines Notification) – Shakaihoken Kenkyusho

Key News Points

Shakaihoken Kenkyusho has released web content for the “New Statement Itemization Guidelines (Medical, Dental, Pharmacy/DPC) June 2026 Edition.” This includes Excel data for the “Appendices” of the Guidelines Notification. This revision can serve as an opportunity for healthcare facility managers, successors, and stakeholders to consider medical M&A and business succession.

M&A Medical Editorial Department’s Perspective

The release of the new statement itemization guidelines effective June 2026, particularly the Excel data for the appendices, is more than just an update to administrative procedures. It actively supports the “visualization” of healthcare facilities’ future management strategies, especially concerning business succession. For example, when DPC hospitals adapt to the new format, data aggregation and analysis capabilities will be crucial. If current IT infrastructure or staffing levels are insufficient, expanding scale through M&A or acquiring specialized personnel becomes a realistic option. Furthermore, the detailed breakdown of itemization content within each category (medical, dental, pharmacy) will clarify the revenue and cost structures of individual departments or pharmacies. This will improve the accuracy of M&A due diligence (DD), enabling more appropriate pricing and the development of concrete plans to maximize synergy effects. Healthcare facilities struggling with succession issues should consider this “visualization” as a catalyst to concretely explore the possibility of business continuation through third-party succession, rather than opting for closure or廃業 (business cessation).

Points Highlighted by This News

• The revision of the new statement itemization format brings specificity to healthcare facilities’ management and business succession strategies.
• DPC hospitals will face demands for data aggregation and analysis capabilities, making M&A for strengthening personnel and infrastructure a viable option.
• The detailed breakdown of itemization content leads to improved DD accuracy, contributing to appropriate pricing and maximized synergy.
• This is a critical juncture to concretely consider business continuation through third-party succession, using “visualization” as a catalyst.

Practical Questions Arising from This News

• What specific data analysis capabilities will be required due to the revision of the new statement itemization format?
• If a facility’s IT infrastructure or staffing is insufficient, what measures other than M&A can be considered?
• With the detailed breakdown of itemization content, what aspects should be particularly focused on during M&A due diligence?

If You Feel “Should I Consult?”

The new statement itemization guidelines effective June 2026 will serve as an opportunity to grasp your institution’s management status in greater detail. If you are concerned about whether your current system can adequately handle data aggregation, analysis, and the formulation of future management strategies or business succession plans, please consult with an expert. This is an excellent opportunity to concretely consider options other than closure or business cessation, such as expanding scale through M&A or third-party succession when there is no successor.

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