Objectives: This study aimed to clarify the status of occurrence of accrued receivables, according to types of medical insurance, in order to explain who are responsible for the accrued receivables related to medical expenses. Methods: Using accrued receivable data of FY2016 (for practices from April 2016 to March 2017) obtained from Matsue Seikyo General Hospital, Japan quantitative analysis was carried out for occurrence of accrued receivables, based on by hospital visiting patterns and insurance types. Results: The incidence rate of the accrued receivables in all consultations at the hospital was 1.06%. The incidence rate was the lowest in patients with the Union Health Insurance. On the other hand, the incidence rate of the accrued receivables in patients with Japan Health Insurance Association administered health insurance scheme, which is another employment-based health insurance, was three times higher than that of Union Health Insurance, and also higher than those of the National Health Insurance and Advanced Elderly Medical Service. The incidence rate of public assistance was the highest at Seikyo General Hospital, including hospital admission; and it was characterized by a high incidence of the accrued receivables for expenses for diapers and hospital gowns, during their stay in the hospital. Conclusion: To promote mitigation of the accrued receivable issue, it is suggested to be recognized as a social issue, especially from the standpoints of medical, economic, and hospital management problems, while paying particular attention to patients' social background, such as occupation, area and age.