100

通所介護および地域密着型通所介護

看護小規模多機能型居宅介護

地域密着型介護老人福祉施設

地域密着型特定施設入居者生活介護

認知症対応型共同生活介護

小規模多機能型居宅介護

認知症対応型通所介護

地域密着型通所介護

夜間対応型訪問介護

定期巡回・随時対応型訪問介護看護

居宅介護支援

福祉用具貸与

特定施設入居者生活介護

短期入所生活介護

通所リハビリテーション

通所介護

訪問リハビリテーション

訪問看護

訪問入浴介護

訪問介護

介護医療院

介護老人保健施設

介護老人福祉施設

サービス

1,096
100.0%
475
100.0%
303
100.0%
638
100.0%
205
100.0%
254
100.0%
396
100.0%
433
100.0%
315
100.0%
294
100.0%
445
100.0%
138
100.0%
507
100.0%
427
100.0%
65
100.0%
317
100.0%
197
100.0%
239
100.0%
326
100.0%
146
100.0%
479
100.0%
404
100.0%
750
100.0%

合計

6.3%

4.9%

2.3%

0.5%

4.7%

5.2%

6.7%

5.8%

15.0%

13.7%

5.9%

3.1%

4.1%

4.5%

2.6%

6.5%

11.5%

11.3%

4.2%

10.6%

4.3%

-0.4%

1.9%

収支差率

4.3%

3.7%

2.0%

1.9%

5.0%

3.5%

5.6%

3.5%

8.1%

12.8%

3.8%

2.9%

3.6%

4.9%

3.7%

4.6%

10.2%

8.3%

1.8%

7.4%

4.0%

-1.0%

1.6%

収支差率
中央値

0
0.0%
0
0.0%
0
0.0%
6
0.9%
0
0.0%
1
0.4%
3
0.8%
0
0.0%
2
0.6%
1
0.3%
0
0.0%
3
2.2%
2
0.4%
11
2.6%
0
0.0%
1
0.3%
0
0.0%
0
0.0%
0
0.0%
0
0.0%
1
0.2%
0
0.0%
1
0.1%

-50%未満

0
0.0%
0
0.0%
0
0.0%
3
0.5%
0
0.0%
0
0.0%
3
0.8%
0
0.0%
1
0.3%
1
0.3%
0
0.0%
0
0.0%
0
0.0%
5
1.2%
1
1.5%
1
0.3%
0
0.0%
0
0.0%
0
0.0%
1
0.7%
0
0.0%
1
0.2%
1
0.1%

-50%以上
-45%未満
0
0.0%
0
0.0%
0
0.0%
3
0.5%
0
0.0%
1
0.4%
2
0.5%
2
0.5%
3
1.0%
1
0.3%
0
0.0%
1
0.7%
0
0.0%
3
0.7%
0
0.0%
4
1.3%
1
0.5%
1
0.4%
0
0.0%
1
0.7%
0
0.0%
3
0.7%
6
0.8%

-45%以上
-40%未満
2
0.2%
0
0.0%
2
0.7%
1
0.2%
1
0.5%
0
0.0%
3
0.8%
1
0.2%
3
1.0%
4
1.4%
2
0.4%
0
0.0%
2
0.4%
6
1.4%
0
0.0%
2
0.6%
2
1.0%
2
0.8%
0
0.0%
0
0.0%
0
0.0%
5
1.2%
3
0.4%

-40%以上
-35%未満

令和７年度介護事業実態調査（介護事業経営概況調査）
参考3 収支差率階級別の事業所数（令和5年度決算・税引き後収支差率（物価高騰対策関連補助金を含む））

1
0.1%
0
0.0%
3
1.0%
9
1.4%
1
0.5%
4
1.6%
8
2.0%
3
0.7%
6
1.9%
4
1.4%
1
0.2%
2
1.4%
5
1.0%
4
0.9%
1
1.5%
4
1.3%
2
1.0%
5
2.1%
1
0.3%
5
3.4%
2
0.4%
6
1.5%
7
0.9%

-35%以上
-30%未満
4
0.4%
5
1.1%
5
1.7%
21
3.3%
2
1.0%
5
2.0%
3
0.8%
6
1.4%
11
3.5%
5
1.7%
2
0.4%
8
5.8%
12
2.4%
7
1.6%
3
4.6%
7
2.2%
4
2.0%
8
3.3%
2
0.6%
4
2.7%
8
1.7%
6
1.5%
13
1.7%

-30%以上
-25%未満
28
2.6%
9
1.9%
5
1.7%
13
2.0%
2
1.0%
17
6.7%
12
3.0%
10
2.3%
9
2.9%
7
2.4%
3
0.7%
5
3.6%
15
3.0%
10
2.3%
4
6.2%
14
4.4%
8
4.1%
10
4.2%
7
2.1%
8
5.5%
8
1.7%
19
4.7%
24
3.2%

-25%以上
-20%未満
40
3.6%
29
6.1%
17
5.6%
20
3.1%
6
2.9%
5
2.0%
12
3.0%
6
1.4%
19
6.0%
12
4.1%
8
1.8%
2
1.4%
17
3.4%
6
1.4%
2
3.1%
17
5.4%
8
4.1%
12
5.0%
9
2.8%
6
4.1%
16
3.3%
15
3.7%
23
3.1%

-20%以上
-15%未満
81
7.4%
46
9.7%
15
5.0%
28
4.4%
11
5.4%
12
4.7%
18
4.5%
33
7.6%
15
4.8%
10
3.4%
25
5.6%
8
5.8%
39
7.7%
15
3.5%
3
4.6%
24
7.6%
5
2.5%
13
5.4%
14
4.3%
7
4.8%
34
7.1%
28
6.9%
57
7.6%

-15%以上
-10%未満
137
12.5%
73
15.4%
16
5.3%
52
8.2%
15
7.3%
15
5.9%
22
5.6%
37
8.5%
30
9.5%
27
9.2%
38
8.5%
10
7.2%
53
10.5%
22
5.2%
5
7.7%
19
6.0%
23
11.7%
17
7.1%
28
8.6%
8
5.5%
63
13.2%
39
9.7%
56
7.5%

-10%以上
-5%未満
177
16.1%
90
18.9%
47
15.5%
50
7.8%
45
22.0%
29
11.4%
32
8.1%
55
12.7%
36
11.4%
38
12.9%
60
13.5%
17
12.3%
51
10.1%
24
5.6%
4
6.2%
41
12.9%
20
10.2%
27
11.3%
43
13.2%
21
14.4%
75
15.7%
40
9.9%
96
12.8%

-5%以上
0%未満
265
24.2%
74
15.6%
61
20.1%
72
11.3%
52
25.4%
19
7.5%
44
11.1%
67
15.5%
41
13.0%
37
12.6%
121
27.2%
20
14.5%
80
15.8%
39
9.1%
4
6.2%
33
10.4%
23
11.7%
38
15.9%
60
18.4%
34
23.3%
83
17.3%
55
13.6%
100
13.3%

0%以上
5%未満
177
16.1%
67
14.1%
54
17.8%
72
11.3%
20
9.8%
33
13.0%
35
8.8%
63
14.5%
48
15.2%
54
18.4%
89
20.0%
18
13.0%
67
13.2%
38
8.9%
8
12.3%
34
10.7%
17
8.6%
30
12.6%
78
23.9%
25
17.1%
66
13.8%
43
10.6%
97
12.9%

5%以上
10%未満
99
9.0%
48
10.1%
23
7.6%
65
10.2%
14
6.8%
25
9.8%
34
8.6%
43
9.9%
41
13.0%
38
12.9%
51
11.5%
11
8.0%
51
10.1%
47
11.0%
2
3.1%
29
9.1%
29
14.7%
24
10.0%
40
12.3%
11
7.5%
52
10.9%
50
12.4%
72
9.6%

10%以上
15%未満
51
4.7%
18
3.8%
22
7.3%
61
9.6%
17
8.3%
26
10.2%
29
7.3%
45
10.4%
19
6.0%
27
9.2%
24
5.4%
6
4.3%
46
9.1%
47
11.0%
3
4.6%
39
12.3%
24
12.2%
21
8.8%
18
5.5%
6
4.1%
43
9.0%
36
8.9%
84
11.2%

15%以上
20%未満
25
2.3%
10
2.1%
14
4.6%
38
6.0%
8
3.9%
17
6.7%
33
8.3%
27
6.2%
17
5.4%
13
4.4%
14
3.1%
10
7.2%
28
5.5%
44
10.3%
7
10.8%
24
7.6%
7
3.6%
19
7.9%
16
4.9%
7
4.8%
12
2.5%
17
4.2%
51
6.8%

20%以上
25%未満
8
0.7%
3
0.6%
9
3.0%
42
6.6%
5
2.4%
10
3.9%
32
8.1%
17
3.9%
9
2.9%
6
2.0%
5
1.1%
8
5.8%
17
3.4%
31
7.3%
7
10.8%
13
4.1%
14
7.1%
7
2.9%
7
2.1%
2
1.4%
8
1.7%
17
4.2%
30
4.0%

25%以上
30%未満
0
0.0%
3
0.6%
5
1.7%
28
4.4%
4
2.0%
11
4.3%
29
7.3%
8
1.8%
1
0.3%
9
3.1%
2
0.4%
2
1.4%
16
3.2%
22
5.2%
4
6.2%
5
1.6%
4
2.0%
4
1.7%
2
0.6%
0
0.0%
6
1.3%
13
3.2%
13
1.7%

30%以上
35%未満
0
0.0%
0
0.0%
4
1.3%
17
2.7%
0
0.0%
14
5.5%
12
3.0%
5
1.2%
1
0.3%
0
0.0%
0
0.0%
5
3.6%
4
0.8%
14
3.3%
1
1.5%
3
0.9%
4
2.0%
1
0.4%
1
0.3%
0
0.0%
1
0.2%
6
1.5%
8
1.1%

35%以上
40%未満
0
0.0%
0
0.0%
1
0.3%
14
2.2%
1
0.5%
4
1.6%
14
3.5%
4
0.9%
1
0.3%
0
0.0%
0
0.0%
1
0.7%
2
0.4%
9
2.1%
2
3.1%
1
0.3%
2
1.0%
0
0.0%
0
0.0%
0
0.0%
1
0.2%
2
0.5%
5
0.7%

40%以上
45%未満
1
0.1%
0
0.0%
0
0.0%
15
2.4%
0
0.0%
1
0.4%
7
1.8%
1
0.2%
0
0.0%
0
0.0%
0
0.0%
1
0.7%
0
0.0%
14
3.3%
2
3.1%
2
0.6%
0
0.0%
0
0.0%
0
0.0%
0
0.0%
0
0.0%
2
0.5%
3
0.4%

45%以上
50%未満
0
0.0%
0
0.0%
0
0.0%
8
1.3%
1
0.5%
5
2.0%
9
2.3%
0
0.0%
2
0.6%
0
0.0%
0
0.0%
0
0.0%
0
0.0%
9
2.1%
2
3.1%
0
0.0%
0
0.0%
0
0.0%
0
0.0%
0
0.0%
0
0.0%
1
0.2%
0
0.0%

50%以上