Management Restructuring Support Project (Non-Fuel Revenue Securing Support for SME Service Stations)

(1) Overview: This subsidy, run by the Zenkoku Sekiyu Shogyo Kumiai Rengokai (Japan Petroleum Dealers Association) under the FY2025 Supplementary Budget Management Restructuring Support Project, helps small and medium gasoline retailers (SME service stations) affected by the abolition of the provisional gasoline tax rate. It subsidizes capital investment and related expenses for new businesses that secure non-fuel revenue alongside the core fuel-oil sales business. (2) Eligible applicants: Gasoline retailers operating or owning the applicant SS site that qualify as SMEs under the SME Basic Act (retail: capital up to JPY 50 million or up to 50 employees; wholesale: capital up to JPY 100 million or up to 100 employees). Applicants must not be 100% owned (directly or indirectly) by a corporation with capital of JPY 500 million or more, and their 3-year average taxable income must not exceed JPY 1.5 billion. Pledges excluding ties to organized crime and confirming application qualifications are required. (3) Eligible expenses & content: Seven cost categories — (a) machinery & system development, (b) equipment & fixtures, (c) building (renovation only, no new construction), (d) cloud services, (e) advertising & sales promotion (capped at 1/10 of total subsidized cost), (f) outsourcing (capped at 1/10), (g) other expenses. Projects must be carried out within the SS premises and surrounding (adjacent) municipalities, focused on entry into new businesses via cross-industry collaboration and high-value-add measures. Consumption tax is excluded. (4) Rate, ceiling, schedule & tips: Subsidy rate is 2/3 (or 3/4 in designated SS-depopulated areas). Ceiling: JPY 10 million per SS + JPY 5 million per additional SS, max JPY 70 million per operator. Application period: Apr 30 – Sep 30, 2026, with five monthly deadlines. Project completion deadline: Feb 10, 2027. Bonus points for wage hikes, work-life balance certifications and Sanriku-Joban Mono Network participation. Submit via post, email or Jグランツ.