Not every benefit is cash in the bank. The 中小企業経営強化税制 is a tax incentive: an SME that buys new equipment under an approved 経営力向上計画 (business improvement plan) can choose between:
- Immediate depreciation (即時償却): expensing the full amount in that year; or
- Tax credit: deducting 10% of the purchase price from corporate tax (7% if capital exceeds ¥30 million). The credit is capped relative to that year's tax.
Deadline
Equipment acquired and put into use by 31 March 2027 (end of fiscal 2026).
The types (類型)
- A (生産性向上設備): equipment that improves productivity indicators, with a manufacturer's certificate.
- B (収益力強化設備): investment with a projected return, confirmed by the regional METI bureau.
- D (経営資源集約化設備) and E (経営規模拡大設備): M&A and scale-up cases.
- Type C (デジタル化設備), which covered digitalization, was abolished on 1 April 2025. Do not rely on older articles.
Does it include software?
Yes. Besides machines, tools and building fixtures, software above a minimum value can qualify if it is in the plan. You must file a blue return (青色申告).
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
To use the incentive for IT, the investment has to be described in the plan with clear amounts and purpose. KGA IT helps choose the right software and infrastructure, prepares quotes and technical documents for your accountant or advisor, and handles rollout, backup and security after the purchase.
- Digital consulting: from ¥30,000.
- System management: from ¥10,000/month.
- Security assessment: from ¥15,000.
- Backup setup: from ¥8,000.
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.