This is a translation of the Japanese original. The Japanese version is authoritative; figures follow Japanese law.
National subsidies alone will not pay you a single yen for a delivery box. The national "Mirai Eco Housing 2026" programme (みらいエコ住宅2026事業) pays ¥13,200 per unit, but you cannot apply unless the work is combined with insulation work and the application totals ¥50,000 or more. What you can use for a single box is a municipal scheme: up to ¥5,000–20,000 for a detached house, and ¥50,000–200,000 for an apartment building. Himeji City opens its window at 9:00 on 1 October, and only purchases made on or after that day qualify. Before you buy, check where your own municipality stands and where you are allowed to buy.
The short answer: who applies where, and how much comes out
The money splits into four routes, depending on where you apply.
| Your situation | Where you apply | What you get |
|---|---|---|
| One box at a detached house | Municipal delivery box subsidy | Half the cost, capped at ¥5,000–20,000 |
| Done together with insulation work | National "Mirai Eco Housing 2026" | ¥13,200 per unit (not available on its own) |
| Management association or rental owner | National "Child-Rearing Support Apartment Promotion Project" | Up to ¥500,000 per building |
| Common area of an apartment building | Municipal scheme for apartment buildings | Capped at ¥50,000–200,000 |
Source: Ministry of Land, Infrastructure, Transport and Tourism (MLIT), "List of support measures for installing delivery boxes"[MLIT]
October deadlines are stacking up. Himeji City announced on 18 September that its window opens on 1 October, and the second round in Saga Prefecture closes on 23 October. The redelivery rate was about 7.6% in the April 2026 survey, against a target of 6%[MLIT redelivery survey].
Reports that a major online retailer will make unattended delivery the default are press reports only. As of September 2026, the national standard parcel carriage terms contain no wording on unattended delivery[MLIT standard carriage terms].
The national ¥13,200 does not come out on its own
The national "Mirai Eco Housing 2026" programme does cover delivery boxes. The amount is not linked to the cost of the work: it is a flat ¥13,200 per dwelling for a box for private use, and ¥13,200 per box in a common area, so four compartments come to ¥52,800[MLIT guidelines]. But there are two walls.
- It must come with insulation work. You have to carry out the designated combination of "required works", such as insulating windows or outer walls[same, appendix 5].
- An application totalling under ¥50,000 cannot be filed. ¥13,200 on its own does not reach the line[same, page 7].
- The application is filed by a registered contractor, and the guidelines even anticipate an agreement on the handling fee.
- Only registered model numbers qualify, and a performance certificate and photographs of the work are required.
Note that the renovation category is not limited to households with children: the guidelines say "all households". The programme as a whole is set out in our guide to the 2026 renovation subsidies.
There is time. Against a budget of ¥30 billion, only 7% had been used as of 10 September 2026[MLIT usage status]. Applications run to 31 December 2026 at the latest. This is an amount to add on if you already plan insulation work.
Fourteen municipalities still open, three already closed
Here are the 17 schemes confirmed on official pages, in order of deadline.
| Municipality | Scope and ceiling | Deadline | Timing |
|---|---|---|---|
| Saga Prefecture[source] | House ¥10,000 / apartment ¥50,000 | 23 October | After |
| Kawaguchi City[source] | Apartments, one third, ¥100,000 | 28 December | Before |
| Kure City[source] | Half, ¥20,000, shops in the city only | 20 January 2027 | After |
| Niiza City[source] | House ¥20,000 / apartment ¥200,000 | 15 February 2027 | After |
| Himeji City[source] | Half the unit price (before tax), ¥20,000 | 1 October, 9:00 - 26 February 2027 | After |
| Kashima City[source] | Half the unit price, ¥10,000 | 26 February 2027 | After |
| Suo-Oshima Town[source] | Box only, half, ¥5,000 | 26 February 2027 | After |
| Omihachiman City[source] | Half the pre-tax amount, ¥10,000 | 26 February 2027 | After |
| Seki City[source] | Half, ¥10,000, shops in the city only | 31 March 2027 | After |
| Nagahama City[source] | Half, ¥5,000 (household use) | 31 March 2027 | After |
| Miyoshi City[source] | Half of purchase plus installation (incl. tax), ¥15,000 | 31 March 2027 | After |
| Koto City, Tokyo[source] | Common areas, 20%, ¥100,000 (¥200,000 if certified) | Until the budget runs out | Before |
| Minamisatsuma City[source] | Half the unit price, ¥20,000 | Within 90 days of purchase | After |
| Tatsugo Town[source] | Half, ¥5,000 per box | Not stated | Not stated |
| Ishikawa Prefecture[source] | Individuals ¥5,000 / apartments ¥50,000 | Closed (individual quota, 10 April) | After |
| Tottori City[source] | Half, or ¥10,000 | Closed (budget reached) | After |
| Tsukuba City[source] | Rental apartments, half, ¥100,000 per building | Closed (20 buildings reached) | Before |
Large cities almost never have one. Yokohama City has suspended its window, and Itabashi City ended its scheme in fiscal 2024. The way to look is the same as in our article on bicycle subsidies in Tokyo's 23 wards: go to your own city's official site.
Budgets are small. The individual quota in Ishikawa Prefecture filled up in a little over a month. If you find one, move that week.
Why a "half the cost" subsidy ends up at 9%
"Half the cost" means little. What matters is the ceiling and how the base amount is defined.
- Nagahama City: half of ¥55,000 including tax is ¥27,500, capped at ¥5,000 = 9.1% in practice
- Miyoshi City: half of ¥55,000 including installation, capped at ¥15,000 = 27.3% in practice
- Himeji City: the base is the box alone at ¥40,000 before tax. Half is ¥20,000 = exactly the ceiling
Note: our own figures applied to the published conditions of these three cities. Rounding follows each city's own rules.
The base amount differs just as much. Himeji, Kashima, Minamisatsuma and Suo-Oshima count only the price of the box and ignore installation. Miyoshi, Niiza and Kawaguchi include installation. If you want the full ceiling, read the definition first.
Five traps that leave you with nothing
Refusals turn on how you bought the box, not on how good the product is.
Purchases that qualify
- A new, unused box from an accepted retailer
- A receipt showing your name, the model number, the shop and the date
- Fixed with an anchor or a wire (free-standing is allowed)
- Paid in cash or by credit card
- Niiza City also covers delivery bags
Purchases that get you nothing
- Buying online or outside the city in Seki City or Kure City
- The part paid with points or gift vouchers (Himeji City and others)
- Buying through a flea-market app or an auction (Himeji City and others)
- Leasing, renting, or building it yourself (Suo-Oshima Town and others)
- Starting work before the grant decision on an apartment building (Kawaguchi, Tsukuba, Koto)
- Buying in September in Himeji City (only 1 October onwards)
The first and the last are the heavy ones. Limiting purchases to local shops is a nod to the local economy, but for the buyer it inverts the logic: buy cheap and the subsidy disappears.
Check these, in this order, before you buy
Once you have bought, nothing can be undone. Work through the list below.
- Check the status of the window. Search your municipality's name together with "delivery box subsidy" and confirm the remaining budget and the deadline.
- Read what the subsidy is calculated on. The box alone or installation too, before tax or after. The effective rate can almost double.
- Check where you may buy. Where local shops are required, online shopping is out entirely.
- For an apartment building, apply before signing. A management association should count back from the date of the general meeting.
- Keep the receipt and the photographs. A receipt showing the model number plus before-and-after photographs are required almost everywhere.
- If insulation work is also planned, talk to your contractor. Only registered contractors can claim the national ¥13,200.
Our guide to subsidies and grants covers how to search, and the subsidies for replacing appliances with energy-efficient ones sets out how those differ.
For apartment buildings the ceiling is an order of magnitude higher
For a box in a common area, the sums are ten times those for a detached house. The national "Child-Rearing Support Apartment Promotion Project" pays up to ¥500,000 per building[MLIT].
- Who qualifies: existing apartment buildings where households with children make up 30% or more of the occupants. Rental owners, sublease operators and management associations can apply.
- The formula: project cost x occupancy ratio x one third. MLIT's material gives an example of ¥150,000 to ¥500,000 for a ¥1.5 million installation[MLIT guidance].
- The deadline: applications for delivery boxes alone run to 29 January 2027, and close once the budget is used up.
Municipalities are generous to apartment buildings too: Niiza City and Koto City both cap at ¥200,000. Putting a common-area installation on the agenda of the general meeting pays better than chasing ¥5,000 for a detached house.
Is the subsidy you receive taxable?
For an individual installing a box at home, the subsidy is occasional income. There is, however, a special deduction of ¥500,000[NTA No.1490]. A subsidy of ¥5,000 to ¥20,000 will almost never raise anyone's tax.
- Gross receipts of ¥20,000 minus the ¥500,000 special deduction: occasional income is ¥0
- Only half of it would be taxed anyway, so the tax is ¥0 and no filing is needed
- Even with a ¥480,000 gain on a maturing insurance policy, nothing is taxed up to ¥500,000 in total
Note: our own figures applied to the formula in NTA No.1490. Half of any amount above ¥500,000 is taxable.
There is no exemption rule as such. What exists is the "exclusion from gross receipts" under Article 42 of the Income Tax Act[NTA No.2202]. It covers municipal subsidies too, and works even when the money arrives after the purchase[Tokyo Regional Taxation Bureau, written reply]. A statement must be attached, though.
If the box is for business use
Business use is treated differently. A company can use reduction entry (asset write-down accounting)[NTA circular 10-2]. Anything under ¥100,000 is fully expensed, and for small and medium-sized enterprises the threshold for full expensing rises to under ¥400,000 for assets acquired on or after 1 April 2026[NTA, outline of the reform]. Receiving a subsidy is outside the scope of consumption tax[NTA No.6157].
One thing to do next. Look up the state of the window under your municipality's name, confirm the day you may buy and the shop you may buy from, and only then place the order.
Frequently asked questions (before you buy)
If I buy only a delivery box, can I get the national subsidy?
No. The national subsidy is ¥13,200 per unit, but you cannot apply unless it is combined with insulation work and the application totals ¥50,000 or more. The only schemes that work on their own are the municipal ones.
Does an online purchase qualify?
It depends on the municipality. Nagahama City and Niiza City accept online purchases. Seki City and Kure City, by contrast, require you to buy from a shop in the city, and Himeji City and others exclude flea-market apps and auctions.
Can I apply for a free-standing box?
Most municipalities accept one if it is fixed down. Nagahama, Miyoshi and Niiza require that it cannot easily be moved, using an anchor or a wire. Simply left on the ground, it does not qualify.
Do I have to file a tax return after receiving the subsidy?
For an individual installing one at home, normally no. The subsidy is occasional income, but there is a special deduction of ¥500,000, so if your occasional income totals ¥500,000 or less the tax is ¥0.
Reference links (sources)
- MLIT, list of support measures for delivery boxes - the scope and ceilings of the seven national schemes
- Mirai Eco Housing 2026, application guidelines - the ¥13,200 and the ¥50,000 wall
- Same, usage status of the renovation category - 7% used
- MLIT, Child-Rearing Support Apartment Promotion Project - ¥500,000 per building
- MLIT, redelivery rate survey - a redelivery rate of about 7.6%
- MLIT, standard carriage terms - no wording on unattended delivery
- NTA No.1490, occasional income - the ¥500,000 special deduction
- NTA No.2202, national subsidies - exclusion from gross receipts
- Tokyo Regional Taxation Bureau, written reply - Article 42 works even for a later payment
- NTA, outline of the fiscal 2026 corporate tax reform - small assets move to under ¥400,000
Note: municipal conditions and remaining budgets follow the official pages as of 23 September 2026. Schemes close without notice once the budget is used up. For tax decisions, check with your tax office.
