The main research is to analyze with Cash Flow Statement on Blood Program in Japanese Red Cross Society(JRCS). The Accounting Standards on Blood Program in JRCS have revised in the accounting year of 2013. It is almost equal to Business Accounting Standards.Therefore, the financial statements clearly show Blood Program activities. They are compared to the financial statements have done.How about is the condition of cash flow on Blood Program in JRCS? In the process of taking cash flow analysis and developing the discussions, we'll clearly understand profitability and safety on Blood Program in JRCS.