Support exclusively for
Social and Specified Medical Corporations

Specialists in social and specified medical corporations answer the operational questions that are hard to ask your prefectural government directly, drawing on cases from other corporations.

Summary of Questions from Members (Excerpts)SUMMARY OF QUESTIONS FROM MEMBERS

2016–2026 · 231 questions in total

20268 items

  • Setting aside funds in investment trusts at a social medical corporation
  • What to do when a physician's salary exceeds 36 million yen
  • Can we raise donations, including through crowdfunding?
  • Points to note when transferring a facility's business
  • Accounting for and use of cash received by bequest
  • 2025 and earlier223 items
    202521 items
    • Procedure for paying a director's death retirement benefit
    • Definitions of "majority" and "absolute majority"
    • Can award money be treated as a welfare expense?
    • Pay levels for a physician chair and whether the articles need amending
    • Leasing a former hospital, and treatment of costs borne by a pharmaceutical company
    202417 items
    • May proxies be counted as attendance at councilor meetings?
    • Paying retirement benefits to, or lending to, directors
    • A consultation on the articles of incorporation
    • Responding when below the 80% requirement; acquisition; withdrawing specified status
    • Is contracted overseas telemedicine a profit-making business?
    20237 items
    • Points to note when relocating, and the 30% requirement for HCUs
    • Paying trainees' housing rent and leasing another corporation's dormitory
    • Updating membership registration after a change of chair
    • Registration and license tax on registering a mortgage
    • Service contracts with Japanese nationals working abroad and overseas remittances
    202214 items
    • Scope of relatives and the external requirement for councilors
    • Can the chair vote on buying property the chair owns?
    • Can a director who is a related party take part in deliberations?
    • Is 1.2 × 12 yen for compulsory auto insurance a "uniform standard"?
    • Can the chair also serve as head of an MS corporation?
    202116 items
    • Treatment of COVID subsidies under the 80% requirement
    • Interpretation of "operating beds" for the special local allocation tax
    • Cap on councilors' relatives and the chair's term of office
    • Is outpatient rehabilitation an ancillary or a core business?
    • Can we become a social medical corporation through a corporate split?
    202022 items
    • Effect of a board resolution on whether to hire a physician
    • Why an incorporated-association specified medical corporation needs a councilor meeting
    • Does the 20% overtime requirement include workers' compensation cases?
    • Corporation paying physicians' society fees and certification renewal costs
    • Information on ministerial ordinance revisions for the special local allocation tax
    201931 items
    • Do sign-on bonuses and referral rewards breach the certification requirements?
    • The town not passing an increase in the special local allocation tax on to the hospital
    • Transferring a nursery free of charge or at book value to an executive's relative's corporation
    • Penalties when the chair is hospitalized for a long time
    • Can separate accounting be omitted for a small ancillary business?
    201851 items
    • Holding a valid general meeting after membership falls, and the relatives requirement
    • Procedures for filling posts after expulsion or dismissal
    • Written and proxy voting at general and councilor meetings
    • Handling hours and pay for physicians working at other facilities
    • Examples of moving from a certified medical corporation to a contribution-based one
    201734 items
    • Is a loss a breach of the specified medical corporation requirements?
    • Can board meetings be attended by proxy?
    • Does installing a signboard conflict with the public notice clause of the articles?
    • Scope of "expenses" in the 1.5× expense requirement
    • Can calendars made in day care be sold?
    201610 items
    • A consultation on the chair's retirement
    • Issues in amending the endowment act under the revised Medical Care Act
    • Articles of incorporation for social medical corporations
    • A consultation on amending the articles under the revised Medical Care Act
    • Can a specified medical corporation executive also be a social welfare corporation executive?

See examples of questions and answers →

Members-Only Study SessionsSEMINAR

We hold online study sessions from time to time.

Past Sessions

  • "Supporting Hospital Management from the Countryside, Fully Remote: Telework Accounting Made Possible by Cloud Accounting"
  • "Customer Harassment Countermeasures and Legal Responses for Medical Institutions"
  • "freee Use Case Study Session"
  • "Back-Office DX, Part 2"
  • "Seminar on the Points of the 2026 Medical Fee Revision"
  • "Latest Measures to Defend Your Organization Against Cyberattacks"
  • "Quick Briefing on the Draft FY2026 Medical Fee Revision"
2025 and earlier14 items
20253 items
  • "Case Study of a High-Utilization Day Care Program"
  • "Digitalizing the Back Office"
  • "Management Improvement Case of a Long-Term Care Health Facility"
20246 items
  • "Fraud Cases Such as Cash Embezzlement at Medical Institutions and Countermeasures"
  • "How Should Medical Institutions Use Generative AI?"
  • "How Medical Corporations Should Prepare for the Bank of Japan's Rate Hike"
  • "The Base-Up Evaluation Fee"
  • "The FY2024 Triple Revision: Medical, Dispensing and Long-Term Care Fees"
  • "Economic and Recruitment Effects of Robotic-Arm Orthopedic Surgery"
20235 items
  • "Making Families Your Allies! Complaint Handling Techniques from an Active Hospital Administrator"
  • "A Regional Healthcare Collaboration Corporation Across Different Secondary Medical Areas (Gifu Prefecture)"
  • "The Right Way to Recruit Doctors, Starting Tomorrow"
  • "Initiatives to Help Foreign Staff Stay"
  • "Sales Power to Increase Referrals: Initiatives of a Hospital Liaison Officer"
Q&A EXAMPLES FROM MEMBERS

Q&A Examples from Members

QWhat should a specified medical corporation note when providing official housing for physicians?
A

Company housing for executives is not treated as a special benefit if it is provided under the welfare rules on the same basis as for other staff, or because it is needed for work such as emergency response.
However, the corporation must receive a reasonable rent from the executive concerned.

QWhat should we do if the chair cannot attend board or councilor meetings?
A

Board and councilor meetings must be held and run as set out in the corporation's endowment act.
If the endowment act states something like "XX shall act on behalf of the chair when the chair is unable to perform their duties," XX will hold the board meeting in place of the chair.
If the endowment act has no such provision, we believe you need to consider whether the chair can attend online or by other means, or whether to reschedule.
When you submit copies of the minutes to the prefecture, you may be told that the meetings were improperly held.
If you have any concerns, we recommend consulting the prefecture.

QI would like to know the procedure for changing basic assets
A

Changing basic assets requires an amendment to the articles of incorporation.

Reference: application for approval to amend the articles (endowment act) (Excel: 124KB) / from the Tokyo Metropolitan Government Guide to Operating Medical Corporations (October 2023 edition)
https://www.hokeniryo.metro.tokyo.lg.jp/iryo/hojin/uneitebiki.html

Model articles
Article X: Of the assets of this foundation, the following shall be basic assets.
(1) Real estate and XX yen among the assets in item 1, paragraph 1 of the preceding article
(2) Donated money and goods designated to be incorporated into basic assets
2. Basic assets may not be disposed of or pledged as collateral. However, where there are special reasons, they may be disposed of or pledged following a resolution of the board of directors.

See all questions (19)

PHILOSOPHY

For the continued viability of social and specified medical corporations

  1. 1

    Research

    We conduct research on social, specified and other medical corporations.

  2. 2

    Workshops and Seminars

    We hold workshops and lectures on the latest developments in policy and management.

  3. 3

    Awareness Activities

    We share information on social, specified and other medical corporations.

  4. 4

    Education and Training

    We provide training to improve the professional skills of medical corporation staff.

About the firm

Consultations & Inquiries

Please feel free to contact us about the management and taxation of social and specified medical corporations, membership, and more.
*We do not accept sales inquiries.

TEL 03-3513-6025

Secretariat, Council of Social and Specified Medical Corporations

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