FY2026 Nagasaki Prefecture Business Succession Promotion and Successor Business Development Support Subsidy

(1) Overview: This subsidy from Nagasaki Prefecture supports SMEs and small business operators in the prefecture to undertake concrete business succession initiatives and forward-looking post-succession business development, in order to curb business closures caused by price-rise-driven uncertainty and to maintain local employment and pass on technologies/skills. Applicants must be supported by the Nagasaki Prefecture Business Succession & Takeover Support Center and target succession within five years. (2) Eligibility: SMEs or small business operators with their head office or principal place of business in Nagasaki Prefecture (including those expected to be so at the time of succession). Applicants must have no arrears on prefectural tax, corporate tax (income tax for sole proprietors), consumption tax, or local consumption tax; must not be principally engaged in religious or political activities; must not be organized-crime affiliated; must be financially sound (no insolvency) with a credible plan to continue operating in the prefecture after succession. Three succession categories: intra-family, extra-family (employees, etc.), and third-party (M&A). (3) Eligible expenses: Two cost categories. (a) Expert utilization for issue identification: expert fees/contract fees for succession initiatives, business valuation, real-estate/asset appraisal, issue analysis, succession-plan formulation, real-estate/movable-property registration costs, M&A intermediary fees, due diligence. (b) Post-succession business-development costs: new product/service development, expert fees, design fees, R&D, contracts, facility renovation, capital investment. Excluded: M&A success fees, consumption tax, business cards, stamps, consumables. (4) Rate/Cap/Schedule/Tips: Subsidy rate up to 1/2 (up to 2/3 for small enterprises and the seller side in third-party M&A). Cap per cost category is JPY 500,000; minimum disbursement JPY 100,000. Application window: 2026-03-30 (Mon) to 2026-09-30 (Wed) (postmark valid; closes earlier if budget exhausted). Implementation period: from grant-decision date until 2027-01-29. Performance report by 2027-02-05 or 30 days after completion, whichever earlier. Submission is by tracked mail only to Nagasaki Prefecture Industry & Labor Department, Management Support Division, Business Succession Subsidy Section.