Japan Hospital Association Requests Mid-term Revision of Medical Fees, Discusses High Prices and Consumption Tax Issues (April 17, 2026) – Social Insurance Research Institute

News Highlights

At its meeting on April 17, 2026, the Japan Medical Association (JMA) requested the Ministry of Health, Labour and Welfare to revise medical fees mid-term to address soaring prices and consumption tax issues. While medical fees are typically revised every two years, this request aimed to strengthen responsiveness to unforeseen economic fluctuations. This proposal suggests the necessity of flexible management plans that are not bound by the revision cycle, for stabilizing the management of medical institutions and considering future business succession and M&A strategies.

M&A Medical Editorial Department's Perspective

日病協が診療報酬の期中改定を要望した背景には、2024年度改定後の物価高騰が、特に人件費や医薬品・材料費を圧迫している現実がある。例えば、医薬品卸価格は前年比で数％上昇しているとの試算もあり、これが医療機関の収益を直接的に削っている。通常改定サイクル（2年）では、こうした急激なコスト増に追随できないため、日病協は「期中改定」という異例の対応を求めた。これは、医療機関、特に中小規模の病院やクリニックにとっては、単年度の損益だけでなく、中長期的な設備投資計画や、後継者への事業承継計画にも大きな影響を与える。M&Aを検討する際にも、将来的な診療報酬の変動リスクを織り込んだデューデリジェンスが不可欠となる。

Points Raised by This News

• The request for mid-term revision of medical fees promotes the management stability of medical institutions and flexibility in M&A strategies.
• With soaring prices pressuring revenues, it has become difficult to cope with the biennial revision cycle.
• The economies of scale achieved through group affiliation become increasingly important from the perspective of maintaining facility standards and distributing the burden of capital investment.
• Transitioning to a corporate form utilizing tax incentives can be an effective option for business continuity and reducing tax burdens after M&A.

Practical Questions Arising from This News

• If a mid-term revision of medical fees is realized, what specific items are likely to be increased and by how much?
• Considering the soaring prices, what financial indicators should be particularly scrutinized during M&A due diligence?
• What procedures and requirements are necessary when considering a transition to a social medical corporation?

If You Feel "Should I Consult Too?"

The request for mid-term revision of medical fees suggests uncertainty in the future business environment. This may be a good opportunity to consider, from an M&A perspective, the extent to which your institution's revenue structure is affected by price fluctuations and revision cycles, and what management and financial strategies are optimal for smooth succession to a successor. Consulting with experts early can help build a resilient management foundation.

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