Kumagaya City Vigorous Agriculture Support Project Subsidy

1. Program overview: This Kumagaya City subsidy supports local farmers by covering part of the cost of purchasing agricultural machinery, with the broader aims of sustaining farming, promoting agriculture, and conserving farmland. The current rules are based on the partially revised guidelines effective April 1, 2026. Eligible machinery must be new, must be purchased or planned for purchase within the application fiscal year, and the eligible project cost must be at least 100,000 yen before consumption and local consumption taxes. 2. Eligible applicants: Individual applicants must have an address in Kumagaya City, and corporations or groups must have their head office or principal office in the city. Applicants must also meet the adoption criteria in the annex table, must not receive national, prefectural, or city subsidies for the same machinery, must not have received this subsidy under the guidelines from FY2026 onward, and must have no city tax arrears. The application categories are certified farmer, certified new farmer, and farmer with annual agricultural product sales of at least 500,000 yen during the year before application. 3. Eligible costs and content: Eligible costs are machinery purchase expenses listed in the annex table, excluding taxes. Examples include agricultural product harvesters, transplanters, product adjustment machines, cultivators, tractors of 20PS or more, and similar machinery. General-purpose items that can be used outside agriculture, such as refrigerators, trucks, backhoes, and forklifts, are excluded. Agricultural warehouses, workspaces, greenhouses, and other facilities are also outside the scope. 4. Rate, cap, schedule, and application points: The subsidy is calculated by multiplying eligible tax-exclusive costs by the applicable rate, rounding down amounts below 1,000 yen, and applying the annex cap. Certified farmers receive up to 3/10 with a 200,000 yen cap; certified new farmers receive up to 5/10 with a 200,000 yen cap; farmers with annual agricultural sales of at least 500,000 yen receive up to 3/10 with a 100,000 yen cap. Applicants submit Form 1 with quotations, catalogues, tax compliance proof or consent, articles of incorporation when applicable, and other requested documents. The performance report is due within 30 days after completion or by March 31 of the fiscal year, whichever comes first.