PROBLEM TO BE SOLVED: To provide a medical fee analysis device, a medical fee analysis method and a medical fee analysis program for analyzing medical fees so that an insurance medical institution can realize proper medical practice and proper medical fee billing. SOLUTION: A medical fee reimbursement analyzer 10 acquires data derived from medical information for a predetermined period from a data set DB2 derived from medical information including both electronic receipt data and DPC data held by a medical institution. The extraction unit 12 that extracts the data derived from the medical treatment information related to the predetermined medical treatment fee from the data derived from the medical treatment information for the predetermined period, and the plurality of insured persons corresponding to the extracted data derived from the medical treatment information are predetermined. The calculation ratio is calculated by dividing the number of times the predetermined medical fee is calculated by the first calculation unit 13 and the number of times the predetermined medical fee is calculated in the period. A calculation unit 14 is provided. [Selection diagram] Fig. 1
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