“…First, many studies have addressed the caregiving situation in relation to a variety of topics (e.g., engagement in advanced care planning, gender studies, and the impact on ICs’ physical and mental health) [ 47 , 53 , 54 , 55 , 56 ]. However, the understanding of caregiving situations varies widely among the studies [ 57 , 58 , 59 , 60 ], and they are often vaguely defined [ 61 , 62 , 63 , 64 , 65 ]. Second, the impact of the pandemic on the ICs of older people has been investigated in several studies [ 43 , 44 , 47 , 66 , 67 , 68 , 69 , 70 ], but not the caregiving situation characteristics and subjective burden during the pandemic phase in 2021.…”