Abstract Background In 2019, the Japanese government has introduced the economic valuation to healthcare system. However, the threshold for determining cost-effectiveness-analysis has yet to be adequately studied. Therefore, we have designed a study to examine the financial value of “life” and “health” based on willingness-to-pay (WTP) considered by patients with primary and metastatic breast cancer (PBC and MBC) in Japan. Methods This study is conducted by forty-five hospitals under the Breast Cancer Study Group of Japan Clinical Oncology Group (JCOG). In the preliminary study, 168 patients (84 patients with PBC and 84 patients with MBC) from 20 to 79 years of age paying medical costs were examined their WTP for setting up the dichotomous-choice method survey form for using in the main study. Virtual scenario-specific treatments to avoid the recurrence and death of breast cancer for one year for PBC patients, and to prolong the survival period for one year for the patients with MBC were presented. The patients were evaluated how much money would pay to receive the treatment in a self-written answer and the amount of WTP that would be presented in the main study was determined. In the main study, 1,620 patients (810 patients with PBC and 810 patients with MBC) were surveyed to their WTP for hypothetical scenarios using the dichotomous-choice method survey form. With the two-step dichotomous-choice method, if the first stage response was yes, a higher amount was displayed for the second stage. If the first stage response was no, a lower amount was shown for the second stage. For the main analysis, the acceptance probability curve was calculated using the parametric method. The calculation was based on the obtained responses and median WTP, which was determined by calculating the amount at which the acceptance probability curve is at 50%. The obtained amount was converted to WTP per one QALY based on the displayed question content. Results Completed surveys were collected from 716 PBC patients (88.4%) and 702 patients (86.7%). Based on the preliminary study, the amount of WTP offering in the first stage was set 5 million yen (JPY) (50,000 USD), and offering in the second stage was 7 million JPY (70,000 USD) for those who responded accepting the scenario treatment and 3 million JPY (30,000 USD) for those who responded refusing. We obtained point estimates of WTP for each virtual scenario treatments. The WTP of the two hypothetical scenarios for PBC patients were as follows; scenario 1) the treatment to gain one year without recurrence: 2.06 million JPY (20,600 USD), scenario 2) the treatment that reduces risk of recurrence by 40%: 2.40 million JPY (24,000 USD). The WTP of the two hypothetical scenarios for MBC patients were as follows; scenario 3) the treatment that can prolong survival for one year in current health condition: 2.81 million JPY (28,100 USD), scenario 4) the treatment that can prolong survival by one year in the health condition before having breast cancer: 2.92 million JPY (29,200 USD). Conclusion We created hypothetical 1-quality-adjusted survival year (QALY) scenarios for breast cancer patients with different disease status and validated them using the contingent valuation method. Our results demonstrate that WTP per 1QALY varies with the disease status of breast cancer. Therefore, we conclude that we cannot simply use a uniform threshold when examining the cost-effectiveness of medical interventions in breast cancer as a unit of cost/QALY. Citation Format: Tsuguo Iwatani, Fumikata Hara, Tadahiko Shien, Masato Takahashi, Norikazu Masuda, Yasuaki Sagara, Keita Sasaki, Junki Mizusawa, Haruhiko Fukuda, Takaru Shiroiwa, Hiroji Iwata. Estimation of willingness-to-pay for breast cancer treatments through contingent valuation method in Japanese breast cancer patients (JCOG1709A): The main study findings [abstract]. In: Proceedings of the 2021 San Antonio Breast Cancer Symposium; 2021 Dec 7-10; San Antonio, TX. Philadelphia (PA): AACR; Cancer Res 2022;82(4 Suppl):Abstract nr P3-16-04.