Applying natural language processing (NLP) to medical and clinical texts can bring important social benefits by mining valuable information from unstructured text. A popular application for that purpose is named entity recognition (NER), but the annotation policies of existing clinical corpora have not been standardized across clinical texts of different types. This paper presents an annotation guideline aimed at covering medical documents of various types such as radiography interpretation reports and medical records. Furthermore, the annotation was designed to avoid burdensome requirements related to medical knowledge, thereby enabling corpus development without medical specialists. To achieve these design features, we specifically focus on critical lung diseases to stabilize linguistic patterns in corpora. After annotating around 1100 electronic medical records following the annotation scheme, we demonstrated its feasibility using an NER task. Results suggest that our guideline is applicable to large-scale clinical NLP projects.