A 73-year-old man developed refractory multiple hemorrhagic gastric ulcers. Emergent gastrectomy was performed, and the diagnosis of polyarteritis nodosa was made by histologic evaluation of the resected stomach. Although gastric ulceration is a relatively rare complication of polyarteritis nodosa, it should be considered in the differential diagnosis of refractory hemorrhagic gastric ulcers. Emergent surgery may be indicated in such cases.