It is very important for revision of medical-fees based on financial evidences to analyze impacts of main medical department on financial conditions in clinics. Whether main medical departments have effects on financial conditions or not is verified by regression analysis. Relative power of influence by each main medical department is also analyzed. Regression models used are the following. Financial indicators such as operating income margin are selected as explained variables. Main medical departments are chosen as explanatory variables, and corporate characteristics such as economic scale are used as control variables.

Compared with internal medicine department, department of surgery, orthopedic surgery, obstetrics and gynecology, and dermatology have significant impacts on a broad range of financial dimension. Department of surgery, orthopedic surgery, obstetrics and gynecology have negative effect on profitability, financial soundness and return on asset. On the other hand, department of dermatology has positive effect on profitability, financial soundness and return on asset. Also, pediatrics department has positive impact on financial soundness, but it has negative impact on profitability. Department of otorhinolaryngology has positive impact on profitability and return on asset, but it has negative impact on total asset turnover. In addition, department of ophthalmology has negative effect on profitability, financial soundness and total asset turnover. Department of psychiatry has no significant impacts on financial conditions.

The paper analyzes the parental behavior of refraining from using health care services for children in Japan. Using parent-answered questionnaire which asked “in the past year, have you ever refrained from seeking health care for children in times of sickness?” from three prefectures, the paper analyzes the association of health cost reduction programs and health service usage. In Japan, the co-payment of health care cost by public health insurance is 30％, but some municipalities provide entire amount of co-payment for children, making the health cost virtually free, while others charge only nominal amount（200-500 yen）, and some others do not provide any. In some municipalities, parents have to pay 30％ at doctor’s office and later the amount is reimbursed from municipality, and in others, they do not have to pay up front. The analysis was conducted for two-parent households with Grade 5 and Grade 8 children.

The results show that parents of Grade 8 children living in municipalities with no financial help or municipalities that reimburses the cost later are twice likely to refrain from using health care services compared to those living in municipalities which provide free, up front, health care for children. The results are stronger for households with low economic status. For parents of Grade 5 children, only those with low economic standing exhibited signs of effects from municipalities’ programs on health care costs for children.