Japan Jizokuka Subsidy Round 20: Due Dec 15, Form 4 by Dec 4

Schedule: work back from 4 December (Form 4), not 15 December

There are two deadlines. The application itself is due at 17:00 on 15 December, but it needs Form 4 from the chamber of commerce or shokokai, and after 4 December no request is accepted for any reason. To request Form 4, you must first enter your business plan and subsidy project plan in the online application system.

The review period for paper gBizID applications has been extended from up to two weeks to up to one month. Applying on paper now risks missing 4 December.[gBizID (in Japanese)]

Which body you go to depends on where your business operates, and you do not need to be a member. The procedure differs slightly: in shokokai areas, you request Form 4 inside the online system and attend an interview at the office, after which the issue is reflected in the system. In chamber of commerce areas, you upload the issued Form 4 PDF to the system yourself.[20th round FAQ (in Japanese)]

Caps and subsidy rate: ¥500,000 to ¥2.5 million depending on the special rules

The subsidy rate is two-thirds; only loss-making businesses using the wage-increase rule get three-quarters. Spending figures are our own calculation and exclude consumption tax for taxable businesses.

• Invoice special rule: for businesses that were tax-exempt (for consumption tax) at least once in a tax period including 30 September 2021 to 30 September 2023, or that started after 1 October 2023, and that are registered as qualified invoice issuers when the project ends
• Wage-increase special rule: for businesses that raise total pay per employee by at least 3.0% over the 12 months from April 2027 to March 2028 compared with a year earlier. Not available if you have no employees. If taxable income for the latest year (sole proprietors) or business year (companies) was zero or less, the rate rises to three-quarters

Watch the consequences of failing a special rule. If you miss even one requirement when the project ends, you lose the whole subsidy, not just the extra amount. Wage increases are judged on results up to March 2028, so the same applies if employees leave and the figure can no longer be calculated.

The relief for consumption tax that newly registered invoice issuers pay (the 20% special rule) is covered in the end of the invoice 20% special rule.

Who qualifies: counting employees, and excluded types of business

Part-time workers count as employees. Directors, family members living with you who work in the business, employees on probation and agency workers do not. Sole proprietors working alone qualify, as do licensed professionals such as tax accountants and administrative scriveners.

If you started your business within the past year and took part in a municipal start-up programme, you may be eligible for the start-up version (4th round, cap ¥2 million), which runs on the same schedule. You cannot apply to both.[J-Net21: start-up version, 4th round (in Japanese)]

Past recipients can apply once a year has passed since the month after their project ended and they have submitted the "business effect and wage increase status report". If you are accepted in the 20th round, you must wait a further year after that report before applying again (a condition added in the 8th edition of July 2026).

Eligible costs: flyers and websites capped at ¥300,000 of subsidy; computers excluded

Eligible costs are those for winning new customers under your business plan (and related efficiency improvements), in eight categories only: machinery and equipment, publicity, website costs, trade fair costs, travel, new product development, rental, and outsourcing.

Publicity and website costs are each capped at ¥300,000 of subsidy (¥450,000 of spending at the two-thirds rate), and the cap does not rise with the wage-increase rule. You cannot apply for publicity alone or website costs alone. Orders over ¥500,000 (including tax) need quotes from at least two suppliers, and second-hand goods always need two quotes.

Acceptance down two rounds in a row to 47.2%: where applications fail

Rates calculated by us from the Small and Medium Enterprise Agency's announcements.

Screening is based on documents only, with no interview. Of the review criteria in the guidelines, three are common reasons for rejection:

• Weak evidence of how sales and gross profit will grow: the plan should show market and customer analysis and expected new deals or price rises in figures
• Vague cost estimates: entries such as "one set" or "miscellaneous" may be rejected because their content cannot be identified
• Previous acceptance: you must show the project differs from before, and points are deducted step by step according to how often you have been accepted

Bonus points can be chosen from the "priority policy" and "policy" groups, one from each, two in total. Choosing incorrectly removes you from bonus-point screening altogether.

For companies, past accepted projects in your area or industry can be searched by company or subsidy name in our subsidy database.

Who it does not suit: up-front payment, and agents charging high success fees

The subsidy returns two-thirds of what you spend afterwards. To receive the full ¥2.5 million you must first pay ¥3.75 million yourself, and payment comes only after the project ends, you submit the report and the secretariat completes its inspection. The shokokai-area secretariat notes that repeated corrections can delay confirmation of the amount by around three months. Cash-flow planning is covered in subsidies are paid afterwards.

• If you cannot finish by 31 March 2028: extensions are not granted in principle
• If you use an application agent: the guidelines warn against "high advisory fees out of line with the service". If a third party helps you, you must enter their name and the amount, including retainers and success fees, in the application; omitting it is treated as a false report and leads to rejection or cancellation. An agent alone cannot request Form 4 on your behalf without you dealing with the chamber of commerce or shokokai
• Calls or visits claiming to be the secretariat: the secretariat says it never introduces subsidies to individuals

The subsidy is taxable: business income for sole proprietors and taxable revenue for companies. Sole proprietors can exclude the part used to buy fixed assets such as machinery from that year's income by stating it in the tax return (depreciation becomes smaller accordingly; companies use the reduction-entry method).[NTA No.2202 (in Japanese)]

Other subsidy deadlines are listed in subsidies closing in November, and the main subsidies are compared in our subsidy guide.

Summary

• The 20th round closes at 17:00 on 15 December; Form 4 requests to the chamber of commerce or shokokai close on 4 December
• The cap is ¥500,000: ¥1 million with the invoice rule, ¥2 million with the wage-increase rule, ¥2.5 million with both, at a two-thirds rate
• Missing a special-rule requirement at the end means losing the whole subsidy, not just the extra
• Flyers and websites are each capped at ¥300,000 of subsidy; computers and tablets are excluded
• The 19th round accepted 47.2%. Payment comes afterwards, so using the full cap means paying ¥3.75 million up front

References (sources)

• Small Business Sustainability Subsidy (general, standard): 20th round guidelines, 9th edition, 5 November 2026 (in Japanese)
• 20th round application FAQ (in Japanese)
• Subsidy secretariat, chamber of commerce areas (in Japanese)
• Subsidy secretariat, shokokai areas (in Japanese)
• SME Support Japan, J-Net21: 20th round, chamber of commerce areas (in Japanese)
• J-Net21: start-up version, 4th round guidelines published (in Japanese)
• Small and Medium Enterprise Agency: 19th round results (in Japanese)
• Small and Medium Enterprise Agency: 18th round results (in Japanese)
• Mirasapo Plus: 17th round results (in Japanese)
• gBizID (in Japanese)
• National Tax Agency No.2202: receiving national subsidies (in Japanese)

This article is general information based on the guidelines (9th edition) and secretariat materials as of 5 November 2026. Dates are provisional and may change. For your chances or individual requirements, ask your local chamber of commerce, shokokai or the secretariat.