An object of the present invention is to provide a drug that contains a compound for inhibiting neutral lipid accumulation in cardiovascular tissue or cells and has an excellent prophylactic or therapeutic effect on cardiovascular complications of diabetes. The present invention relates to a prophylactic and/or therapeutic agent for cardiovascular complications of diabetes, the agent containing a compound (preferably a medium-chain fatty acid and/or a medium-chain triglyceride) for inhibiting neutral lipid accumulation.
