The present study intended to examine the inequalities in terminal care between household income levels. We analyzed 1,265 older persons who died after receiving care from 428 home nursing stations. Five income levels were evaluated by nurses in charge. In low income households compared with higher ones, care capacity was inferior and the ratio of starting home care from compelling reasons was high, while there were few declarations of intent to be attended at their deathbed at home. In the process of care, low income households showed a higher proportion of hospitalization/admission to a care facility due to lack of home care capacity, while frequently utilizing welfare services, in which caregivers often fluctuated in their intention for continuation of the care. Furthermore, even in the outcome of care, attendance to the deathbed at home was lower, at 32.5%, than high income households (57.7%), and the care quality evaluated by caregivers and nurses in charge was also low. In the structure, process and outcome of the terminal care, inequalities were found, in which lower income households received a lower care quality under a difficult environment.
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