Replacing computers just got more attractive. The fiscal 2026 tax reform expanded the 少額減価償却資産の特例 (small depreciable asset special rule), which lets SMEs expense low-value assets in the year of purchase instead of depreciating them over several years.
What changed
- For assets acquired on or after 1 April 2026, the per-item limit rose to under ¥400,000 (previously under ¥300,000).
- The total cap stays at ¥3 million per fiscal year.
- The rule applies to assets acquired and put into use until 31 March 2029.
- The employee limit dropped to 400 (from 500); 300 for certain companies.
Who can use it
SMEs (generally capital up to ¥100 million) filing a blue return (青色申告). You must book the amount as an expense and attach schedule 別表16(7) to your return.
What qualifies
Equipment such as PCs, laptops, servers, routers and printers, and intangible assets such as software. Used items and certain leases also qualify. You cannot combine it with other incentives (special depreciation, tax credits) on the same item, and items under ¥100,000 follow the normal rule.
Example
Five laptops at ¥250,000 each (¥1.25M in total) can be fully expensed in the year they go into use.
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
It is a good time to renew equipment with a plan. KGA IT helps choose PCs, network and software that fit your work, issues itemized quotes (useful for your accountant to apply the ¥400,000 limit), migrates data, sets up backup and security, and handles maintenance afterward.
- Business IT plan: ¥49,800/month.
- System management: from ¥10,000/month.
- Backup setup: from ¥8,000.
- Security assessment: from ¥15,000.
- App setup: from ¥3,000.
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.