One of the largest administrative scrivener corporations in Japan that handles permits, visas, and subsidies nationwide.

Director

principle3 people moreIs required.

Director

In principle, you must be a doctor or dentist.

One doctor or dentist from among the directors will be appointed as the chairman.

Auditors

XNUMX or moreIs required. Since the auditor is in a position to supervise the directors, interested parties of the corporation and relatives of the directors (blood relatives within the sixth degree of kinship, spouses, and relatives by marriage within the third degree of kinship) cannot serve as auditors. 

It is necessary to have the necessary assets to conduct the business of the corporation.

invested assets

① Real estate, land lease rights ② Deposits and savings ③ Medical business accounts receivable ④ Pharmaceuticals, materials, etc. ⑤ Medical equipment and supplies

⑥Furnishings ⑦Telephone subscription rights ⑧Guarantee deposit, etc. ⑨Interior equipment ⑩Others

liabilities

Debts incurred when acquiring invested (donated) property can be inherited.

However, debts for working capital and consumables purchase costs before incorporation cannot be inherited.

working capital

Working capital after establishing a medical corporation comes from deposits and medical business receivables.

It is calculated based on items that are highly convertible into cash, such as unpaid portions of National Health Insurance and Social Insurance Medical Fee Payment Funds, and requires contributions equivalent to two months of the annual expenditure budget.

Permanently securing hospital real estate

It is considered desirable that the land and buildings for the clinic be owned by a medical corporation.Long-term lease contract (10 years or more)It is possible to rent land or a rented house as long as the property is secured.

However, since lease contracts are generally for two years, it is necessary to have a long-term lease agreement in place with the landlord.

As a general rule, it is necessary to process according to hospital accounting rules and prepare a property inventory, balance sheet, and income statement every fiscal year.

Considering the degree of public nature of a medical corporation and the fact that the establishment of a medical corporation was funded by private investment, disclosure to creditors is required. Reporting to prefectures is also required.

To ensure the non-profit nature of medical care, distribution of surplus profits is prohibited.

In order to ensure the permanence of the medical practice, certain operations such as the nursing care insurance business (training of medical personnel, establishment of research institutes, rehabilitation facilities for the mentally disabled, disease prevention exercise facilities, home-visit nursing care) to the extent that it does not interfere with the original business. stations, home care services for the elderly, etc.).