This subsidy program by Kishiwada City (Osaka) aims to attract companies headquartered outside the city to establish new offices in Kishiwada, particularly within the urban core around Kishiwada Station. The goal is to expand employment opportunities (especially for younger workers), promote settlement of employees as city residents, and revitalize the area through reuse of vacant shops and houses. The program took effect on September 1, 2025, and consists of three sub-schemes: office rental, office renovation, and employment promotion. Eligible applicants are ordinary corporations under the Corporate Tax Act whose headquarters are located outside Kishiwada and who do not currently operate an office in the city. Applicants must open an office in the designated urban core within 6 months of plan approval, station at least 5 full-time/part-time employees or officers within 90 days of opening, and continue business at the office for at least 3 years. Applicants must have no municipal tax arrears, not be associated with organized crime, and not operate in adult entertainment businesses. Industries are restricted to the schedule of Japan Standard Industrial Classification codes including telecommunications, IT, broadcasting, transportation, wholesale, finance, professional services, education, and call centers. Eligible expenses cover (1) office rent and common charges, (2) renovation costs such as lighting, HVAC, communication and plumbing installations, plus minor refurbishment (wallpaper, carpeting, painting), and (3) hiring costs for full-time city resident employees. Consumption tax is excluded, and other public subsidies received for the same project are deducted. Amounts under 1,000 yen are rounded down. The subsidy rate is 1/2 (or up to 2/3 when reusing vacant shops/houses). Caps are: rental subsidy of 150,000 yen/month for up to 36 months (max 5.4 million yen); renovation cap of 1 million yen; employment promotion cap of 900,000 yen (up to 3 hires per project, 200,000 yen per city resident and 300,000 yen per young employee). Applicants must first submit a business plan approval application (Form 1) before signing the lease or purchase agreement, then file a Form 8 grant application and performance report after opening.