ELSs were observed in 28 patients (5.9%). The most common MSA profile of the patients with ELSs was MSA-negative (n = 14), followed by anti-tRNA synthetase (n = 6), anti-Mi-2 (n = 3), anti-TIF1-γ (n = 2), anti-HMGCR (n = 2), and anti-MDA5 (n = 1). Concomitant connective tissue diseases (RA, SjS, and systemic scleroderma) were observed in 5 of the 14 MSA-negative patients. Among 12 anti-Mi-2-positive IIM patients, 3 with and 9 without ELSs, ELS formation was significantly associated with younger onset age (26.0 ± 6.2 vs. 54.6 ± 16.3 years, p < 0.05) and more than 20 necrotic and regenerating muscle fibers in one fascicle (3/3 vs. 3/9, p < 0.05).