Limitations of Grasping the Actual Situation of Transactions with Related Parties in Medical Corporations’ Business Reports

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  • 医療法人における対関係事業者取引の事業報告書等を通じた実態把握の限界
  • イリョウ ホウジン ニ オケル タイ カンケイ ジギョウシャ トリヒキ ノ ジギョウ ホウコクショ トウ オ ツウジタ ジッタイ ハアク ノ ゲンカイ

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The 7th Amendment to the “Medical Service Law” requires medical corporations to disclose the status of transactions conducted with related individuals or corporations. Four years have passed since the amended law came into effect, but the number of medical corporations disclosing information about transactions acted with related parties has been decreasing every year. This paper, based on the results of an investigation into reports prepared by medical corporations, points out that the cause of this decrease is a problem with the criteria for determining related parties stipulated in the current rules.

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  • Wako Keizai

    Wako Keizai 56 (1), 1-13, 2023-08

    和光大学社会経済研究所

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