You can still find articles recommending the DX投資促進税制 (digital transformation investment tax incentive). Be careful: the fiscal 2025 tax reform decided it would be abolished when it expired, in March 2025. No new approvals are possible. Companies with an approved plan only keep their reporting duties.
Type C (デジタル化設備) of the 中小企業経営強化税制 also ended, on 1 April 2025.
What still works in 2026
- 中小企業経営強化税制 (types A, B, D, E): immediate depreciation or a 10% credit (7% above ¥30M capital) for machinery and software under an approved plan, until 31 March 2027.
- Small depreciable asset special rule (少額減価償却資産): SMEs filing blue returns can expense items under ¥400,000 (previously ¥300,000) acquired from 1 April 2026, up to ¥3M a year. PCs, servers and software qualify.
- Subsidies instead of tax breaks: the デジタル化・AI導入補助金 (formerly IT導入補助金) pays part of software, cloud and security costs.
- 賃上げ促進税制: if you also raise wages, you can deduct part of the increase from tax.
How to choose
Tax breaks only help if the company has profit and tax to pay. Subsidies help even without profit but require an application and approval before buying. Talk to your accountant about the right mix.
Note: rules, amounts and deadlines change every fiscal year and every round. This article summarizes the official sources linked here as of publication and is not legal or tax advice. Always check the latest guidelines (公募要領) before signing any contract.
How KGA IT helps
Whatever the route, the IT investment must be clearly described: what it is, what it costs and what it is for. KGA IT helps plan the upgrade, splits quotes into hardware, software and services (useful for your accountant to pick the right benefit) and handles rollout and maintenance.
- Digital consulting: from ¥30,000.
- Business IT plan: ¥49,800/month.
- System management: from ¥10,000/month.
- Automation: from ¥49,800.
KGA IT is not a registered support provider (支援事業者) for any program and does not file applications on your behalf. What we do is handle the IT side: choosing and setting up tools, writing clear quotes, building your website, security and automation, and preparing the technical documents for you or your advisor.
Prices include tax. See the pricing page and all services. We work in 9 languages from Kosai, Shizuoka.
Official sources
Talk to KGA IT
The first consultation is free, with no obligation. Tell us what you want to do and we will show you which IT costs could fit your plan and what they cost. Reach us through the contact page, LINE or WhatsApp.