Minato Ward's Business Subsidies for 2026 — The Widest Menu of Any of Tokyo's 23 Wards: ¥2,500,000 for Startups Plus ¥1,000,000 for Hiring
Minato Ward's support for businesses stands out simply for how many programs it offers. Up to ¥2,500,000 total for startups, ¥1,000,000 for hiring staff, ¥600,000 for adopting software, ¥5,000,000 for developing new products — while other wards typically build their support around just two pillars ("startup subsidy plus loans"), Minato Ward splits its programs finely by each stage of a company's growth. The Ward's Industrial Promotion Center runs the programs, and most applications can be completed online. This article organizes the available programs by growth stage, walks through the order in which to apply, and covers what happens on the bookkeeping and tax side after you receive the money.
The Big Picture First — Think in Three Layers: National, Metropolitan, and Ward
Minato Ward's Startup Support Program Subsidy cannot be combined with the Tokyo Metropolitan Government's Startup Grant and similar programs. The metropolitan program caps out at ¥4,000,000 (2/3), while the ward program totals ¥2,500,000 (2/3) — on amount alone, the metropolitan program wins, but its application window is extremely short, about 10 days, twice a year, and competition is fierce. The ward offers roughly 75 slots and moves forward through repeated interviews, so it tends to be easier to get through. Decide which one you're aiming for before you start your business.
Startup Stage — A Total of ¥2,500,000, But Expect "3 to 4 Interviews"
Minato Ward's Startup Support Program Subsidy covers two-thirds of eligible expenses (excluding tax), with a first-year cap of ¥1,600,000 and a total cap of ¥2,500,000[Minato Ward Industrial Promotion Center]. What makes it distinctive is that each type of expense has its own detailed cap.
| Eligible expense | Cap |
|---|---|
| Rent (office or storefront) | ¥1,200,000 |
| Coworking space usage fees | ¥186,000 |
| Equipment costs (interior fit-out, machinery) | ¥600,000 |
| Advertising costs | ¥400,000 |
| Website creation costs | ¥300,000 |
The fact that rent is covered is Minato Ward's strength. Startup subsidies in other wards center on interior construction work, and very few programs cover rent at all. Because Minato Ward's rents run high, the ¥1,200,000 cap translates into substantial, practical support.
Eligibility requires that fewer than two years have passed since starting the business at the time of application. You need an office within the ward (for corporations, the registered head office location), and virtual offices are not allowed. The process starts with a business consultation and drafting a business plan, followed by 3 to 4 interviews. For fiscal 2026, interviews began March 23, applications ran from April 1 through January 15, 2027, the deadline for the first interview was November 27, and the project completion deadline was February 26, 2027. Note that the first-interview deadline falls much earlier than the application deadline. For an overview of the process of starting a business, see our guide to starting a sole proprietorship; for deciding when to incorporate, see our article on the timing of incorporation.
Completing a startup seminar and obtaining a Certified Startup Support Program certificate also unlocks benefits such as a halved registration and license tax, expanded credit guarantees, and eligibility for the national Small Business Sustainability Subsidy's startup track (up to ¥2,000,000). Seminars run four times a year, and the certificate is issued the same day at the Industrial Promotion Division counter.
Growth Stage — Subsidies for Hiring, IT, and Sales Channels
| Program | Rate/cap | Key points |
|---|---|---|
| SME Talent Acquisition Support | Up to ¥1,000,000 | Recruitment agency success fees are covered at 2/3, up to ¥1,000,000 (3/4, up to ¥1,250,000 for Work-Life Balance certified companies). Job ads and briefing sessions are covered at 2/3, up to ¥400,000. Roughly 200 slots. Runs April 27, 2026 through January 31, 2027 |
| Software Adoption Cost Support | Up to ¥600,000 | Software is covered at 3/4, up to ¥400,000; dedicated connection devices at 2/3, up to ¥200,000. Devices alone cannot be applied for (must be bundled with software) |
| Digital Technology Adoption Promotion | Up to ¥1,000,000 | A top-up on national subsidies. For companies that received a finalized award notice under the national Manufacturing Subsidy (DX-related) or the SME Labor-Saving Investment Subsidy: (eligible expenses − national subsidy amount) × 1/2 |
| Advertising and Promotion Cost Support | Up to ¥400,000 | 2/3. Flyers, signage, newspaper ads, transit ads, online ads. Requires at least two years operating within the ward and no prior award of this same subsidy since fiscal 2022 |
| New Product/Technology Development Support | Up to ¥5,000,000 | 2/3. At least one year operating within the ward. The application window is short — April 6 to May 8. Partial advance payment available |
| ISO Certification Acquisition Support | Up to ¥500,000 | 1/2. At least one year operating within the ward; first-time certification only. About 30 slots, first come, first served |
| Industrial Property Rights Acquisition Support | Up to ¥250,000 | 1/2. ¥250,000 for patents; ¥150,000 for utility models, designs, and trademarks. Domestic applications only |
| Expert Dispatch Program Subsidy | ¥94,000/year | Covers the usage fee for the Tokyo SME Support Center's expert dispatch service, at ¥11,750 per session, up to 8 sessions a year |
| Clean Restaurant Support Subsidy | Up to ¥500,000 | 1/2. Interior renovations for restaurants (toilets, hand-washing stations, air conditioning, air purifiers, wallpaper, grease traps, etc.) |
If your company is certified as a Minato Ward Work-Life Balance Promotion Company, the Talent Acquisition Support rate rises from 2/3 to 3/4, and the cap rises from ¥1,000,000 to ¥1,250,000. Certification itself doesn't come with money, but for a company serious about hiring, getting certified in advance is worth doing (new applications for fiscal 2026 closed June 30, so the next opportunity would be around late April of the following year).
Business Succession, Energy Efficiency, and Financing
| Program | Rate/cap | Key points |
|---|---|---|
| Small Business Succession Support | Up to ¥3,000,000 | 1/2. Requires 20+ years running the same business within the ward, succession planned within 3 years, and 20 or fewer employees (5 or fewer for wholesale, retail, or services). Covers equipment renewal and major repairs |
| Global Warming Countermeasures Grant (for businesses) | Up to ¥1,000,000 | Up to ¥1,000,000 for solar power generation, up to ¥500,000 for high-efficiency air conditioning. Storage battery systems are not eligible for businesses. Application must be filed before construction begins |
| Interest subsidy for switching to renewable electricity | About 90% of interest | If you use a ward loan (environmental measures or startup support) and switch your business's electricity to a 100% renewable plan for at least three months, about 90% of the interest is subsidized |
| Interest subsidy for the Marukei Loan | 30% of interest | For small businesses using the Japan Finance Corporation's Marukei Loan (Small Business Management Improvement Loan). Apply together at the Minato Chapter of the Tokyo Chamber of Commerce and Industry when you apply for the loan |
| SME loan mediation + credit guarantee fee support | — | The ward subsidizes part of the credit guarantee fee. Safety Net No. 5 support is also available |
The succession support program's requirement of "20+ years running the same business" is aimed squarely at businesses that have operated in Minato Ward for a long time. It's useful in situations where equipment has exceeded its statutory useful life or a major repair is needed.
[Most Important] Bookkeeping and Taxes After You Receive a Subsidy
① Corporate/income tax — recording it as income is the rule, but compressed entry accounting is available for equipment
A subsidy is included in taxable income (gross revenue for sole proprietors) for the fiscal year you receive it. However, the portion used to acquire fixed assets can have its taxation deferred through compressed entry accounting (asset-value reduction, atsushuku-kicho), under Articles 42–44 of the Corporate Tax Act.
Here's how Minato Ward's programs break down
Programs where compressed entry accounting may be available: equipment costs (within the ¥600,000 startup-support bracket), the Clean Restaurant Support Subsidy (assets such as air conditioning or interior fit-out), machinery acquired through the New Product Development program, solar power equipment
Programs where it is not available (simply recorded as income): rent and coworking usage fees, advertising costs, recruitment agency success fees, part of the software costs, ISO and industrial property rights acquisition costs
→ Because Minato Ward leans heavily toward subsidizing expenses that don't become fixed assets, opportunities to use compressed entry accounting are actually fairly limited. Plan your cash flow assuming that the ¥1,200,000 rent subsidy and the ¥1,000,000 talent acquisition subsidy will flow straight into your profit.
Compressed entry accounting requires that ① it is confirmed that no repayment will be required, ② the subsidy was used to acquire or improve a fixed asset, and ③ the prescribed entries are made on the tax return. If confirmation of no repayment slips to the following period, it is handled through a "special reserve account." Sole proprietors must attach the "Statement Regarding Exclusion of National Treasury Subsidies from Gross Revenue" — forgetting this attachment means the provision cannot be applied[National Tax Agency No. 2202].
② Consumption tax — not taxable, but a "repayment" can still occur
Because a subsidy has no element of consideration in exchange, it is not subject to consumption tax. However, if you claimed an input tax credit on the consumption tax included in the eligible expenses, you may be required to repay that portion.
| Your tax status | Consumption tax repayment |
|---|---|
| Taxable business under general (principle) taxation | May be subject to repayment |
| Taxable business under simplified taxation | Not applicable |
| Tax-exempt business | Not applicable |
Also note that Minato Ward's startup subsidy calculates eligible expenses on a tax-excluded basis. For equipment costing ¥1,000,000 (¥1,100,000 including tax), the base for calculating the subsidy is ¥1,000,000. As a safeguard against repayment risk, it's prudent to set aside 10/110 of the subsidy amount. To determine which taxation method applies to you, see our article on the difference between simplified and general (principle) taxation.
③ Does "stacking" on top of a national subsidy create double taxation?
For programs like the Digital Technology Adoption Promotion Subsidy, where the ward's subsidy stacks on top of a national subsidy, both the national and ward amounts become income. If you received both national and ward subsidies for the same piece of equipment, the ceiling for compressed entry accounting is calculated on the combined total of the subsidies — you cannot apply the compression twice.
How the Fiscal Year Unfolds — an Application Calendar
- Late March: Startup subsidy interviews begin (March 23 for fiscal 2026). You need to start moving before the new fiscal year even begins.
- Early April: New Product/Technology Development Support (April 6 – May 8). Only about a month long, so prepare during the previous fiscal year.
- Mid-April: Software adoption, ISO, industrial property rights, and expert dispatch all open for applications at once. Many are first come, first served.
- Late April: Talent Acquisition Support and Advertising/Promotion Cost Support (from April 27). Apply for Work-Life Balance certification around the same time.
- May: Digital Technology Adoption Promotion (from May 11). Since it requires a finalized national subsidy award notice as a prerequisite, apply for the national subsidy first.
- November 27: Startup subsidy's first-interview deadline. Don't confuse this with the application deadline (January 15).
- Fiscal year-end: Decide on compressed entry accounting. The treatment differs depending on whether receiving the subsidy and acquiring the asset fall within the same fiscal year.
Summary
- Minato Ward has many programs tied to each growth stage: 2.5 million yen (total) for startups, 1 million yen for hiring, 600,000 yen for software, and 5 million yen for new product development.
- The startup subsidy covers two-thirds of costs up to a total of 2.5 million yen, and rent (up to 1.2 million yen) is also eligible. It cannot be combined with the Tokyo Metropolitan startup grant.
- Eligibility requires being less than two years since founding, with three to four interviews. The deadline for the first interview is November 27 — earlier than the application deadline of January 15, 2027.
- Obtaining Work-Life Balance (WLB) certification raises the hiring support subsidy to three-quarters, up to 1.25 million yen.
- Subsidies for rent, advertising, and recruitment agencies cannot use compressed-entry accounting — plan your cash flow assuming they add directly to profit.
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Reference Links (Sources)
This article was prepared by checking the following published materials. Application slots, remaining budgets, and acceptance status can change mid-year, so please always check the latest official information before applying.
- Minato Ward Industrial Promotion Center — Startup Support Program Subsidy
- Minato Ward — SME Talent Acquisition Support Subsidy
- Minato Ward — SME Digital Technology Adoption Promotion Subsidy
- Minato Ward — SME Software Adoption Cost Support Subsidy
- Minato Ward — New Product/New Technology Development Support Subsidy
- Minato Ward — Small Business Succession Support Subsidy
- Minato Ward — Global Warming Countermeasures Grant System (for businesses)
- National Tax Agency No. 2202 — When You Receive a National Treasury Subsidy (in Japanese)
- National Tax Agency — Corporate Tax Basic Directive, Chapter 10 Section 2: Compressed Entry Accounting for Assets Acquired with National Treasury Subsidies (in Japanese)
*This article is general information and does not guarantee the outcome of any specific tax or administrative procedure. Whether compressed entry accounting applies and the amount of any consumption tax repayment depend on each program's award guidelines and your company's taxation method. Please confirm specific treatment with your tax accountant or local tax office.