Nakano City Child-Centered Declaration Enterprise Subsidy

This subsidy is operated by Nakano City (Nagano Prefecture, Economic Affairs Department, Commerce & Tourism Division) to create workplace environments where employees can raise children while working, and to support the balance of work and child-rearing. It took effect on 1 April 2026 (Reiwa 8) and will expire on 31 March 2031. Within the budget, the City grants assistance to employers who pay a work-substitution allowance to other employees who cover the duties of staff taking parental or child-nursing leave. Eligible applicants are corporations or sole proprietors with a business establishment in Nakano City, who (1) have been certified as a Nakano City Child-Centered Declaration Enterprise by the Mayor, (2) are covered by employment insurance, and (3) are not receiving any other subsidy for the same work-substitution allowance. The employee whose duties are substituted must reside in Nakano City, be employed on a regular basis, receive wages, and be enrolled in employment insurance. Eligible expenses and amounts are: (1) JPY 60,000 flat-rate for establishing the work-substitution system (one-time per employer), and (2) the work-substitution allowance actually paid between 1 January and 31 December, calculated as up to JPY 20,000 per month per employee on maternity/childcare leave (rounded down to the nearest 1,000 yen; capped at 12 months per birth, including multiple births), plus up to JPY 2,000 per day per employee on child-nursing leave (rounded down to the nearest 100 yen). Applications must be submitted by 31 January of the year following payment, using the prescribed combined application/claim form, with copies of the Child-Centered Declaration Enterprise certificate, employment-insurance enrollment proof, attendance records evidencing leave usage, and records evidencing payment of the work-substitution allowance. Each employer may receive the subsidy only once per fiscal year. The submission of the application form serves as the performance report; the notice of decision serves as the final amount determination.