confirmed in a meta-analysis that included subanalyses of randomized, controlled trials of SGLT2 inhibitors in patients with diabetes. 11 Prescribing SGLT2 inhibitors to patients with CKD may be useful in preventing HF, but the number of patients with CKD is extremely large. In Japan approximately 8 million patients have CKD stage 3a and 1 million have CKD stage 3b, and prescribing SGLT2 inhibitors to all CKD patients may increase medical costs. 12 The rapid increase in medical expenses has become a social problem in Japan. Since 2019, cost-effective analyses, which provide a guide to the effective use of limited medical resources, have been incorporated into the Japanese medical administration system. Studies have been performed on the cost-effectiveness of SGLT2 inhibitors for diabetes, 13-17 and some have also investigated the costeffectiveness of SGLT2 inhibitors for HF. 18-20 Although there have been cost-effectiveness studies on SGLT2 inhibitors for CKD with and without diabetes mellitus in various countries, none has examined the cost-effectiveness of SGLT2 inhibitors for CKD in Japan. [21][22][23] The frequency of cardiovascular and renal events differs between the USA, Asian countries and Japan, and the medical systems also I n recent years, the number of patients with heart failure (HF) has rapidly increased in Japan as the number of older people has increased, and is termed a "heart failure pandemic". 1 Chronic kidney disease (CKD) is an important risk factor for HF, 2 so its treatment should curb the increase in patients with HF.Sodium-glucose cotransporter 2 (SGLT2) inhibitors have been reported to be useful for treating CKD, 3 although they were originally developed as drugs that lower blood glucose concentrations by inhibiting glucose reabsorption in the renal proximal tubule. 4 Many studies have shown that SGLT2 inhibitors not only improve glycemic control in patients with diabetes, but also suppress cardiovascular events in those patients. 5-9 Many renal protective effects of SGLT2 inhibitors in diabetic patients have been reported, 6,7,10 as well as efficacy for CKD. 3 The Dapagliflozin and Prevention of Adverse Outcomes in Chronic Kidney Disease (DAPA-CKD) trial 3 was a randomized, controlled trial that examined the effectiveness of dapagliflozin, an SGLT2 inhibitor, for CKD, in the presence or absence of diabetes. It showed that dapagliflozin prevented HF and hemodialysis (HD), and improved the prognosis in patients with CKD. The efficacy of SGLT2 inhibitors for CKD was also