疑義解釈資料(平成26年)
Q
(問29)平成26年4月1日以降の診療に係る費用の請求にあたって用いる酸素の単価については、消費税8%で計算した購入単価により請求するのか。
A
(答) そのとおり。
ただし、平成26年2月15日までに地方厚生(支)局に届け出た酸素の購入単価に105分の108を乗ずるのではなく、購入対価(実際に購入した価格)に105分の108を乗じて当該届出とは別の新たな購入単価を算出し、請求すること。
(算出した購入単価が「酸素及び窒素の価格」により定められている価格未満の場合に限る)
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