"How people face death" may be affected by the "end-of-life care culture" at the place where they are transported in their final moments or where they live. This study was conducted in the hope of achieving the following aims: (1) Individual users facing death will be accepted even at facilities covered by public aid providing long-term care to the elderly, that had previously not offered end-of-life care until the revised Long-Term Care Insurance Act came into effect; (2) an end-of-life care culture unique to each facility will be fostered; and (3) The "better end-of-life care" at facilities with little experience offering "end of life care", will be provided. The study was conducted at the facility which is covered by public aid providing long-term care to the elderly, and is aspired to improve its "end-of-life care". The researchers and practicing staff at the facility collaborating to form a research team and using the "action research" method to bring change to on-site care through mutual interaction. The aim of this study was to perform interpretive and dialectical analysis and describe the process of perceptive and behavioral changes brought about by the team and organization in an approach to achieve "better end-of-life care". In other words, this study was conducted in the belief, that "better end-of-life care" rooted in the culture unique to community facilities can be achieved through the processes of perceptive and behavioral change. This theory is based on "Rogers-Newman's unitary-transformative paradigm". The present study may not only contribute to nurturing the end-of-life care culture unique to each facility, but also become a basis for improving social evaluation of care sites and offering suggestions for coordination, between care and nursing, as well as, between researchers and practitioners.