As the aging population intensifies, the proportion of elderly people who pass away in nursing homes is increasing. However, many elderly individuals are still transported to hospitals for death. While medical expenses are significantly lower when a person dies in a nursing home compared to a hospital, there are difficulties due to the lack of relevant laws and fee systems. Although there is a high level of understanding regarding the need for end-of-life care in nursing homes, issues such as symptom management at the end of life, shortage of caregiving staff, and issuance of death certificates are being raised. Therefore, institutional support for dignified death within nursing homes is urgently needed, including the development of guidelines for end-of-life care services and the establishment of new fees.