PURPOSES: The objective of this study is to propose amendments to the Act on Financial Support to introduce and operate intercity buses with wheelchair lift. METHODS : The existing Act concerning required item(Vehicle modification, Terminal modification, Operating Losses) for the introduction and operation of intercity buses with wheelchair lift is reviewed, a revision of the Act is prepared for the insufficient part. RESULTS : In order to introduce intercity buses with wheelchair lifts, vehicle modifications and terminal modifications are required. If a wheelchair user rides an intercity bus equipped with a wheelchair lift, seat losses are also generated. (The space occupied by one wheelchair is equivalent to six regular intercity bus seats or three superior bus seats.) Under the existing Act, financial support for vehicle modification is possible but financial support for terminal modification and operating losses is impossible. When proposing an intercity bus with wheelchair lift, there is evidence of financial support but there is no representation of the central and local government share ratio. Therefore, this study proposes a share ratio for the central and local government with regard to the cost of vehicle modifications. It also proposes a legal basis for financial support for terminal modifications and operating losses.