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Economic impact of the first wave of the COVID-19 pandemic on acute care hospitals in Japan Roles Conceptualization, Investigation, Validation, Writing – review & editing Affiliations Department of Healthcare Economics and Quality Management, Graduate School of Medicine, Kyoto University, Kyoto, Japan, Department of Pharmacy, National Center for Child Health and Development Hospital, Tokyo, Japan ⨯ Emi Teraoka, Roles Conceptualization, Investigation, Validation, Writing – review & editing Affiliation Department of Healthcare Economics and Quality Management, Graduate School of Medicine, Kyoto University, Kyoto, Japan ⨯ Takuya Okuno, Roles Conceptualization, Investigation, Validation, Writing – review & editing Affiliation Department of Healthcare Economics and Quality Management, Graduate School of Medicine, Kyoto University, Kyoto, Japan

United statesRaffaele serraSchool of medicineInternational classification of diseasesMinistry of healthProvider relief fundUniversity magna graeciaFund program typeEthics committeeJapan society for the promotion of scienceNational health insurance systemKyoto universityFund program of kyoto universityHealth research involving humanHealth labour sciences researchAmerican college of surgeons