In FY2026, the easiest subsidy to use for website creation is the Small Business Sustainability Subsidy. Applications open on November 5, 2026, and close on December 15 at 17:00. Website-related expenses are capped at 300,000 yen and cannot be applied for on their own; they must form part of a broader sales channel development initiative. The former IT Introduction Subsidy does not cover website production.
In FY2026, we use the Small Business Sustainability Subsidy
The subsidy that is currently easiest to use for website creation is the Small Business Sustainability Subsidy. It is a program that covers part of the costs of initiatives by small businesses to expand their sales channels, and website production costs are eligible as “website-related expenses.”
On the other hand, the well-known “IT Introduction Subsidy” (in FY2026, the “Digitalization and AI Adoption Subsidy 2026”) states in its official FAQ that website production (including e-commerce sites) is not eligible. If you assume from the name that it can be used and start preparing, you will run into problems right before applying.
The information below was confirmed on the official pages of each program on October 23, 2026. Programs change every fiscal year, so always check the official pages for the latest details before applying.
Overview of the Small Business Sustainability Subsidy
| Item | General Type, Standard Frame (Round 20) | Startup Type (Round 4) |
|---|---|---|
| Applications open | November 5, 2026 | November 5, 2026 (planned) |
| Deadline | December 15, 2026, 17:00 | December 15, 2026, 17:00 |
| Subsidy rate | Two-thirds | Two-thirds |
| Maximum subsidy | 500,000 yen, with additional amounts available under the wage increase and invoice special provisions | 2,000,000 yen, with an additional amount available under the invoice special provision |
| Request for issuance of a business support plan | By December 4 | Same |
Sources: the official Small Business Sustainability Subsidy page and the application guidelines (8th edition, revised July 21, 2026). The Startup Type is for those who started their business within one year of the deadline and received designated startup support services; it cannot be applied for together with the General Type.
Conditions for “website-related expenses,” which cover website creation
Costs that correspond to website production fall under the category of website-related expenses. The conditions are as follows.
- They cannot be applied for on their own. They must be combined with sales channel development initiatives such as flyers, advertising, store renovation, or exhibiting at trade shows
- Website-related expenses are capped at 300,000 yen (tax included) per grant application
- Consulting fees and system development intended for resale are not eligible
- Websites or landing pages that cannot go live within the subsidized project period are not eligible
- Sites costing 500,000 yen or more (excluding tax) become assets subject to disposal restrictions. As a rule, they cannot be sold or discarded without permission for five years
Flyers and online advertising fall under a separate category called “publicity expenses.” Since you cannot apply for a website alone, you need to build your entire sales channel development effort into the plan.
The application process and the order of preparation
- Check whether you are eligible. Confirm the employee-count conditions for your industry and your past adoption history in the application guidelines
- Ask your Society of Commerce and Industry or Chamber of Commerce and Industry to issue a business support plan. The deadline for requests is December 4. First check whether the office for your area is a Society of Commerce and Industry or a Chamber of Commerce and Industry
- Prepare your business plan. Write down who you will sell to, what you will sell, and how
- Collect quotations. For the website production quotation, ask the company to separate subsidy-eligible items from ineligible ones
- Submit your application. The deadline is December 15 at 17:00
- Wait for the results. Depending on the program, it can take several months for results to be announced
- Place your order after being selected and proceed with production. Only expenses ordered after the selection decision are eligible for the subsidy
- Submit your performance report and receive the subsidy
Can other programs be used for website production?
| Program | Can it be used for website production? |
|---|---|
| Digitalization and AI Adoption Subsidy 2026 (formerly the IT Introduction Subsidy) | The official FAQ states that website production (including e-commerce sites) is not eligible. Only the introduction of registered IT tools is covered |
| New Business Expansion / Monozukuri, Commerce and Services Subsidy (Round 1) | System development may be eligible. However, it presupposes a new business, and we have not confirmed any explicit mention of website expenses |
| SME Labor-Saving Investment Subsidy, General Type | Covers system development tailored to on-site equipment and operations. The treatment of websites is not explicitly stated |
| Local government subsidies | Varies by municipality. Many have short application periods and limited eligibility |
If website production is your main objective, it is realistic to build your FY2026 plan around the Sustainability Subsidy. Check your local government's official page every year for municipal subsidies.
Common mistakes with website subsidies
Placing the order before being selected
As a rule, subsidies cover expenses ordered after the selection decision. If you sign a contract with a production company and complete payment before selection, those costs may become ineligible.
Trying to apply for the website alone
Website-related expenses cannot be applied for on their own. In your business plan, explain why the website is necessary for developing sales channels and how it combines with other initiatives such as flyers and online advertising.
Ineligible items mixed into the quotation
Consulting fees and system development intended for resale are not eligible. When you ask a production company for a quotation, have them separate eligible items from ineligible ones.
Operation does not start within the period
If the site has not been published and put into operation within the subsidized project period, it becomes ineligible. Work backward from the production timeline and place your order with time to spare.
Criteria for choosing a production company when using a subsidy
When you use a subsidy, there are additional criteria for choosing a production company.
- Do they have experience with subsidy-funded projects?
- Can they prepare a quotation that separates eligible and ineligible items?
- Do they provide application support? If so, how much does it cost?
- Will they work backward from the subsidized project period to set the launch date?
How to think about the yearly schedule when using a subsidy
The Sustainability Subsidy has several application rounds each year. Decide whether to aim for the current deadline or wait for the next round in the following order.
- Decide when you want to launch. The site must be published and in operation within the subsidized project period
- Working backward from that, decide when to place your order. You can only place an order after the selection decision
- Working backward further, decide when to submit your application. For the current FY2026 round, the deadline is December 15, 2026, at 17:00
- Request issuance of a business support plan from your Society of Commerce and Industry or Chamber of Commerce and Industry. The deadline for requests is December 4
- Count the days available for preparing the plan. Allow several weeks, including consultations with the office
If this backward calculation shows that you cannot make the current deadline, do not force it: prepare for the next round instead. A plan written in a rush tends to have a weak rationale for sales channel development.
What to explain in your business plan
What determines selection is not the reason for building a website, but the logic of your sales channel development. Write the following three points in order.
- What your current sources of sales are, and where they are weak
- Who you will reach, with what, and how, in order to increase sales
- What role the website plays within that initiative
The website is a means; the goal is to reach new customers. Writing in this order lets website-related expenses, which cannot be applied for alone, fit naturally into the plan.
An example of itemizing subsidy-eligible costs in a quotation
When using a subsidy, ask your production company to break the quotation down as follows.
| Item | Likely to be subsidy-eligible? |
|---|---|
| Page design and production | May be eligible (website-related expenses) |
| Photography and preparation of materials | Depends on the content. Check the application guidelines |
| Strategy consulting | Not eligible |
| System development intended for resale | Not eligible |
| Monthly maintenance fees after launch | Amounts beyond the subsidized project period are not eligible |
Maintenance fees, the last item, are limited to costs within the subsidized project period. If the monthly contract extends beyond that period, ask for the portion within the period to be listed separately. For items you are unsure how to classify, check with your Society of Commerce and Industry or Chamber of Commerce and Industry office, or in the application guidelines.
FAQ
Expenses ordered or paid before the selection decision may be ineligible. Please proceed with the application preparations before starting production.
The official FAQ states that website production (including e-commerce sites) is not eligible. For website production, please consider using the Small Business Sustainability Subsidy.
No. 300,000 yen is the maximum amount you can apply for as website-related expenses. The subsidy rate is two-thirds (three-quarters for loss-making businesses under the wage increase special provision), so the amount you actually receive depends on your eligible expenses and the subsidy rate.
It varies by production company. If you entrust us with a subsidy-funded project, application support is free of charge and there is no success fee.
Program details may change from year to year, so the safer course is to prepare for the current round. Requests for the issuance of a business support plan must be made by December 4, so consult your local office early.
We build subsidy-funded website projects together with you
Whether to use a subsidy depends on your eligibility and on when you want to launch. At Merci Ltd., we work with you all the way from shaping a proposal that qualifies for a subsidy through application, production, and performance reporting. Our adoption rate is over 85%, and we have supported more than 300 companies. If you entrust us with a subsidy-funded project, application support is free of charge and there is no success fee.
