(1) Overview: The Gifu City SME DX Promotion Subsidy supports digital transformation (DX) by small and medium-sized enterprises in Gifu City. DX is defined as efficiency improvement through IT-based digitalization combined with transformation of services, working methods, social systems, and organizational culture. The ordinance was enacted in March 2024 and revised in 2025 and 2026, taking current effect from April 1, 2026. The subsidy covers four eligible business categories: DX/IT training, advisor invitation, smart management practice, and innovation training. (2) Eligible applicants: SMEs (as defined by Article 2(1) of the SME Basic Act) operating businesses within Gifu City, with no municipal tax arrears, and which have not received any other subsidy or grant for the same project (the Softopia Japan Smart Management Practice Subsidy excepted). Applicants must additionally pledge that they are not members of organized crime groups and have no close relationships with such groups. (3) Eligible expenses: For DX/IT training, course fees for Softopia Japan's DX/IT training (excl. consumption tax); for the advisor invitation business, expenses for inviting a Smart Management Advisor; for the smart management practice business, expenses defined in the Softopia Japan Smart Management Practice Subsidy Guidelines; for innovation training, course fees for Techno Plaza Innovation Training (operated by VR Techno Center Inc.). (4) Rates, caps, schedule, application: Subsidy rate is up to 1/2 of eligible expenses for training/advisor categories; for the smart management practice business it is 1/2 of (eligible expenses minus 750,000 yen). Annual caps per fiscal year: DX/IT training 50,000 yen; advisor invitation 50,000 yen; smart management practice 200,000 yen; innovation training 100,000 yen. Grant is once per fiscal year (training and advisor categories exempt). Applications use Form 1 with reports, pledge, invoice copies, and completion certificates submitted by the mayor's designated deadline. For innovation training, proxy receipt via the Techno Center using Form 5 is permitted.