How to introduce an e-learning system with the latest IT introduction subsidy 2025|Guide to the use of subsidies by small and medium-sized enterprises.
In 2025, along with the acceleration of digitalization, human resource development and business efficiency improvement are becoming important management issues for small and medium-sized enterprises. Amid calls for reforms in work styles, addressing human resource shortages, and improving productivity, the introduction of e-learning systems utilizing the "IT Introduction Subsidy 2025" is attracting attention.
However, many companies are hesitant to introduce e-learning systems because of cost bottlenecks or concerns about whether the system can be properly utilized even if introduced.
This article provides an easy-to-understand explanation of the "IT Subsidy 2025," from its outline, schedule, and major changes from FY2024, to the application procedure for introducing e-learning using the subsidy. In addition, we will also introduce the IT tools (e-learning systems) that are eligible for the "IT Introduction Subsidy 2025.
We hope that small and medium-sized business owners and those in charge of human resources and general affairs who are considering the introduction of IT tools using the "IT Introduction Subsidy 2025" will find this information useful.
Article supervised by: Shumi Suda, Labor and Social Insurance Consultant, sumac Co.
The contents of this article are current as of May 2025. For the latest system outline and requirements, please refer to the "Subsidy for IT Introduction Support Project for Improving Service Productivity" (IT Introduction Subsidy 2025) page of the secretariat.
We will explain the functions, costs, and implementation flow of learningBOX.
Consultation on how to take advantage of the IT implementation subsidy.
What is IT Subsidy 2025?
The IT introduction subsidy is a system under which the government subsidizes a portion of the cost of introducing IT tools to small and medium-sized enterprises (SMEs) and small businesses. This section provides an overview of the program, changes in the 2025 IT introduction subsidy, and eligible businesses.
Outline of the IT Subsidy 2025
The IT introduction subsidy is a system to support the introduction of IT tools (software, services, etc.) to improve business efficiency and promote DX, with the aim of improving labor productivity of small and medium-sized enterprises and small businesses.
The IT tools (software, services, etc.) eligible for subsidies under the "IT Introduction Subsidy 2025" are limited to those that have been reviewed by the secretariat in advance and registered and disclosed on the official website (excluding the IT introduction framework for multi-company cooperation).
Small and medium-sized enterprises (SMEs) and other subsidy applicants wishing to apply must form a partnership with an "IT introduction support provider" registered with the IT Introduction Subsidy Secretariat and apply jointly (except for the IT introduction framework for multi-company cooperation).
Businesses eligible for the "IT Introduction Subsidy 2025
Businesses eligible to apply are SMEs and small businesses (including sole proprietors) with less than a certain amount of capital and full-time employees.
Please refer to the table below for the scope of SMEs and small businesses eligible for the "IT Subsidy 2025".
Small and medium-sized enterprises (service industries such as food and beverage, lodging, wholesale and retail, transportation, medical care, nursing care, and childcare, as well as manufacturing and construction industries are eligible)
Industry Classification
Capital (amount of capital or total amount of investment)
Employees (full-time employees*1)
Manufacturing (excluding rubber product manufacturing), construction, transportation
300 million yen or less
Less than 300
Wholesale
100 million yen or less
Less than 100 employees
Service industry (excluding software industry, information processing service industry, and inn industry)
50 million yen or less
Less than 100 employees
Retail industry
50 million yen or less
Less than 50 employees
Rubber products manufacturing industry (*2)
300 million yen or less
Less than 900 employees
Software industry, information processing service industry
Less than 300 million yen
Less than 300 employees
Ryokan industry
50 million yen or less
Less than 200 persons
Industries other than the above
300 million yen or less
Less than 300 employees
(*1) Permanent employees means "those who require advance notice of dismissal" as defined in Article 20 of the Labor Standards Law (*2) Excluding automobile or aircraft tire and tube manufacturers and industrial belt manufacturers.
In addition, medical corporations, social welfare corporations, school corporations, small and medium-sized business organizations, foundations, incorporated associations, and specified nonprofit corporations are also eligible if they meet the requirements (in the case of corporations without capital, they are eligible if the number of employees is below the standard).
For other details, including the definition of small businesses, please refer to "Who is eligible to apply" of the "Subsidy for IT Support Project for Service Productivity Improvement" (IT Introduction Subsidy 2025) Secretariat.
Application Limitations for the "IT Introduction Subsidy 2025
There are five application slots for the "IT Introduction Subsidy 2025" as follows
Normal FrameSupporting the improvement of labor productivity by introducing IT tools suited to the company's own issues.
Invoice framework (invoice-compliant type)Support for compliance with the invoice system by introducing software, PCs, hardware, etc. with "accounting," "order and supply," and "settlement" functions that are compliant with the invoice system.
Invoice framework (electronic transaction type): Software with "order and supply" functions compatible with the invoice system is installed to improve labor productivity and support compliance with the invoice system.
Security measures promotion framework: Supporting various risk reduction measures related to cyber incidents to address potential risks associated with the increase in cyber-attacks.
Multi-Company IT Deployment Frameworks that support efforts to improve productivity through the deployment of IT tools by multiple SMEs and small businesses in supply chains and commercial clusters in cooperation with each other.
Reference] "Subsidy for IT Introduction Support Project for Improving Service Productivity" (IT Introduction Subsidy 2025) Secretariat, "IT Introduction Subsidy 2025" (Japanese only)
Changes in the "IT Subsidy 2025" and the maximum subsidy and subsidy amount
The main changes in the "IT Subsidy 2025" are as follows. The subsidy covers the costs related to the introduction of the standard framework, multi-company IT introduction framework, and invoice framework (invoice-compliant type), and the subsidy rate and subsidy amount for the security measures promotion framework have also been expanded.
Change point (1) Expansion of expenses eligible for subsidies (normal framework, multi-company IT introduction framework, invoice framework and invoice-enabled category)
Post-introduction "utilization support" to promote the establishment of IT utilization, such as maintenance support for IT tools and costs for manual preparation, etc., will also be eligible.
Change Point (2): Change in subsidy amount and subsidy rate (for promotion of security measures)
The maximum subsidy amount for "IT Introduction Subsidy 2025" will increase from 1,000,000 yen to 1,500,000 yen. In addition, the subsidy rate for small businesses has been increased from 1/2 to 2/3.
Point 3) Change in subsidy rate for businesses near the minimum wage (regular quota)
Starting with "IT Introduction Subsidy 2025", the subsidy rate will be expanded from 1/2 to 2/3 for SMEs that meet the following conditions. <Businesses that have shown that the number of employees employed at or within +JPY50 of the regional minimum wage for more than 3 months is more than 30% of the total number of employees >.
Please refer to "To Those Who Aim at Productivity Improvement" (March 2025 edition, published by the Agency for Small and Medium Enterprises) for the subsidy ceiling and subsidy amount for each of the "IT Introduction Subsidy 2025" application frameworks.
We will explain the functions, costs, and introduction flow of LearningBOX, which can be entrusted with the entire subsidy application process.
Consultation on the introduction of IT subsidies
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e-Learning Systems Eligible for Subsidies under IT Subsidy 2025
The IT tools that are eligible for IT introduction subsidies are mainly those that contribute to "business process improvement" and "business efficiency". e-learning systems and LMS (Learning Management Systems) are often adopted because they directly contribute to improving the efficiency of employee training and the quality of human resource development.
IT tools eligible for the "IT Introduction Subsidy 2025
For details on the IT tools (software, services, etc.) eligible for each of the five application categories, please refer to the relevant page of the secretariat from the link below.
Normal Framework・ Invoice Framework (invoice-enabled type)・ Invoice Framework (electronic transaction type)・ Security Measures Promotion Framework・ IT Introduction Framework for Multi-Company Collaboration
Explanation of "Normal Quota" for which e-learning systems are eligible
This section provides a detailed explanation of the "Normal Quota," which is one of the five quotas for which e-learning systems are eligible.
Examples of e-learning systems include LMSs (Learning Management Systems), educational management systems, online training platforms, and internal educational content delivery systems.
The "Regular Subsidy 2025" is intended to help small and medium-sized enterprises (SMEs) and small businesses improve their labor productivity by subsidizing a portion of the cost of introducing IT tools that meet their challenges and needs. The subsidy rate and amount are as follows The subsidy amount varies depending on the number of processes (number of business steps).
Subsidy amount
50,000,000 yen to less than 1,500,000 yen
1.5 million yen to less than 4.5 million yen
Functional Requirements
1 process or more
4 processes or more
Subsidy rate
1/2 or less *The number of employees who have been employed for more than 3 months at the minimum wage of the region plus 50 yen or less.
If the number of employees employed for more than 3 months within 30 percent of the total number of employees, the subsidy rate will be 2/3 or less.
Expenses eligible for subsidy
Software purchase cost, cloud usage cost (cloud usage fee for up to 2 years),
Installation-related expenses
Based on the image of utilizing IT tools to promote business efficiency and DX, software purchase costs and cloud usage fees (for up to two years) as well as implementation-related costs are eligible.
In addition to maintenance support, manual creation, and other expenses, introduction-related expenses will also include post-introduction "utilization consulting" to promote the establishment of IT utilization, starting in 2025. Please refer to the chart below.
In addition, the requirements for IT tools are software with one or more of the business processes shown in the figure below (only generic processes are not acceptable).
Type
P Code
Process name
Business Process
Common Process
P-01
Customer Relations and Sales Support
P-02
Settlement, Debt and Cash Collection
P-03
Supply, Inventory & Logistics
P-04
Accounting, Finance & Management
P-05
General Affairs, Personnel, Payroll, Labor Relations, Education and Training, Legal, Information Systems, Integrated Operations
Industry-specific processes
P-06
Industry Specific Process
General-purpose process (not for stand-alone use)
P-07
General-purpose, automation, and analysis tools
(Dedicated software that is not limited to a specific industry or business but is recognized as contributing to productivity improvement)
For details on the "Regular Quota", please refer to the "IT Introduction Subsidy 2025 Application Procedure (Regular Quota)" of the "Subsidy for IT Introduction Support Project for Service Productivity Improvement" (IT Introduction Subsidy 2025) Secretariat.
For subsidy application, please ask for support from "IT Installation Supporting Business
In applying for an "IT introduction subsidy," the company that is the target of the application and the vendor that provides the IT tool (IT introduction support provider) need to apply jointly.
In addition, only IT tools that have been registered and certified by the IT implementation support provider are eligible for the application and subsidy. IT tools and IT tools that have been adopted by the Secretariat for the "IT Introduction Subsidy 2025" can be searched from the "IT Tool/IT Introduction Support Business Operator Search" of the "Subsidy for IT Introduction Support Project for Improving Service and Other Productivity" (IT Introduction Subsidy 2025) Secretariat.
When considering the introduction of a system that meets the project purpose of the "IT Introduction Subsidy," make sure that the IT tool is eligible for the subsidy application. We recommend that you choose a partner (IT implementation support provider) with a system that can provide solid support from smooth application procedures to reporting work.
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learningBOX" to introduce e-learning systems under the "IT Subsidy 2025
LearningBOX Corporation, developer and operator of the e-learning system "learningBOX" (Learning Box), has been selected as an IT introduction support business for the "IT Introduction Subsidy 2025". You can apply for the subsidy by using the "Normal Quota".
LearningBOX" is certified as a tool for the "IT Introduction Subsidy 2025".
learningBOX Corporation, as an IT introduction support business, provides total support from hearing to preparation and submission of application documents and post-introduction reporting. We have a wealth of experience in introducing IT to small and medium-sized enterprises, and can make proposals that meet the challenges of the workplace. We provide services in cooperation with a specialized laborer's office for various procedures, so that even first-time users can use our services with peace of mind.
Subsidized Expenses
The subsidy covers the cost of IT tool "learningBOX" license (software usage fee), various paid options, and "introduction support," "operation support," and "maintenance support" as introduction-related expenses approved for this project.
Please refer to the "Fees" page for information on "learningBOX" license fees and paid options. For more information on how much subsidy you can receive, and for free simulations of license configurations and support coverage that meet your needs, please contact us from the following link.
Please feel free to inquire about the cost of introducing learningBOX, as there is a limit to the period during which IT introduction subsidies can be obtained.
Request a free simulation
What the e-learning system "learningBOX" can achieve
The e-learning system "learningBOX" has an intuitive UI/UX that allows even those without specialized IT knowledge to easily create and manage teaching materials, manage members, and save and view grades. It is a domestically produced system with more than 700,000 registered users and more than 1,500 companies using the system (as of the end of March 2025).
In addition to reducing training operation costs and time, the system has been proven effective in equalizing the quality of education and visualizing and quantitatively evaluating learning outcomes.
Effects of introducing the e-learning system "learningBOX
Reduction of Time & Cost in Training OperationFor a company that provides support for the preparation and disclosure of legal disclosure documents, etc., mainly for listed companies, the replacement of the e-learning system has reduced the workload for checking unattended courses by 97%. In addition, internal data shows that the company was able to save 60 hours in the operation of compliance training and about 1.5 million in costs. →Click here to see the case study of PRONEXUS Inc.
A risk consulting company has reduced the number of contact person operations by 44% by introducing the "learningBOX" e-learning system. In addition, the company has been able to improve operational efficiency by reducing the number of man-hours required for operations. →Click here to see the case study of Tokio Marine Dealer Co.
400,000 yen cost cut per yearAn insurance agency succeeded in cutting costs by 400,000 yen per year by introducing the e-learning system "learningBOX" and consolidating and linking the systems. In addition, work man-hours have also been significantly reduced. →Click here to see the case study of F.L.P. Inc.
LearningBOX" Case Studies of Small and Medium Enterprises
The "learningBOX" e-learning system is being used by many small and medium-sized companies and small businesses, regardless of industry or type, for employee training, training management, hiring and promotion exams, knowledge sharing, and more.
Switching from group training to online training improves training management efficiency → Click here to see the case study of Ventuno Inc.
Reducing management man-hours and costs by digitizing training materials → Click here to see the case study of HALEYAKA JAPAN Co.
For other examples of e-learning system "learningBOX" use, please visit the "Case Studies" page.
Flow of "IT Subsidy 2025" from application to grant
The application process is as follows: LearningBOX, an IT implementation support provider, will assist you in the grant application process.
1) Selection of IT tools .
After hearing from you, we will propose a "learningBOX" license configuration, scope of support, etc. that meets your needs. We will also simulate the introduction schedule and subsidy amount. (Please refer to the "Price List" for the e-learning system "learningBOX" plan.)
(2) Acquisition of "GBIZ ID" Prime
The "GBIZ ID" is a service provided by the Ministry of Economy, Trade and Industry that allows you to log in to various administrative services with a single ID. Please register from the "GBIZ ID official page" as it is required for the grant application requirements.
(3) Implementation of the SECURITY ACTION Declaration
The "SECURITY ACTION" declaration by the Information-technology Promotion Agency, Japan (IPA) is required. It is a system for self-declaration of information security measures, and the requirement is to declare "★One Star" or "★Two Stars".
(4) Apply for a subsidy .
To apply for a subsidy, you will need to prepare a business plan and other documents. LearningBOX will assist in the preparation of each document.
After receiving an invitation from learningBOX to "Application My Page," please enter the applicant's basic information, such as the representative's name.
Please enter the information and attach documents necessary for the grant application.
The learningBOX will input the information on the IT tools to be installed.
After final confirmation of the information entered on the "Application My Page", please take the oath for the application and submit it to the secretariat.
(5) Grant Decision <Introduction of learningBOX
After the grant decision is made, you will be required to install the "learningBOX". Please note that if a contract or order is placed before notification of the grant decision, you will not be eligible for the subsidy.
(6) Report the effects of project implementation
After the product is introduced, a report on the results is required. LearningBOX will support you in this area as well.
If you have any questions about the grant or learningBOX, please feel free to contact us!
Go to inquiry form
Reference】 "Subsidy for IT Introduction Support Project for Improving Service Productivity" (IT Introduction Subsidy 2025) Secretariat, "Details of New Application and Procedure Flow" (Japanese only)
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IT Subsidy 2025 Application Schedule and Notes
This section provides the schedule of the grant application period and points to keep in mind when applying for the "IT Introduction Subsidy 2025". Some points require time, such as the collection of information to be input, so please proceed with your preparations systematically.
Grant application period for the "IT Subsidy 2025" (regular framework)
The latest application schedule for the Subsidy for IT Introduction 2025 (regular quota) is as follows. The schedule up to the 5th deadline has now been finalized.
Third Deadline
Deadline
July 18, 2025 (Fri.) 17:00
Grant Decision Date
Tuesday, September 2, 2025 (tentative)
Project implementation period
From grant decision to 17:00, February 27, 2026 (Friday) (tentative)
Deadline for reporting project results
February 27, 2026 (Fri.) 17:00 (tentative)
Deadline for the 4th round
Deadline
August 20, 2025 (Wednesday) 17:00
Grant Decision Date
Tuesday, September 30, 2025 (tentative)
Project implementation period
From grant decision to 17:00, March 31, 2026 (Tuesday) (tentative)
Deadline for project performance report
March 31, 2026 (Tue.) 17:00 (tentative)
Fifth deadline
Deadline
September 22, 2025 (Monday) 17:00
Grant Decision Date
October 31, 2025 (Friday) (tentative)
Project implementation period
From grant decision to 17:00, April 30, 2026 (Thursday) (tentative)
Deadline for project performance report
April 30, 2026 (Thursday) 17:00 (tentative)
In FY2024, applications were accepted up to the "7th deadline," so please check the "Project Schedule" of the "Subsidy for IT Introduction Support Project for Service Productivity Improvement" (IT Introduction Subsidy 2025) office for the latest information.
Points to note when applying for the "IT Introduction Subsidy 2025
Prepare early!
Some items, such as obtaining a "G-Biz ID" prime or declaring a "SECURITY ACTION," may take time to obtain or implement. To avoid the risk of missing the application deadline, start preparations well in advance.
Be sure to check eligibility for assistance and application requirements.
Renewal of existing tools or use of ineligible "IT implementation support providers" will not be eligible for assistance. Also, contracts and payments made prior to the grant decision will not be approved. Be sure to check the latest application guidelines and official information.
Be careful of incomplete or omitted information in the application documents.
Incomplete or omitted information in the application documents can lead to rejection, so please work closely with your IT vendor (IT implementation support provider) and carefully check the required documents and descriptions. In particular, it is important to present a business plan that is specific and numerical.
Don't forget about reporting obligations after implementation.
After the grant is awarded, you are obligated to report on the results and effects of the introduction of the system. Be sure to properly manage the necessary documents and data after the introduction, including the status of achievement of improvement targets, and have a system in place to report by the deadline.
Early preparation and systematic progress are important for a successful application for the "IT Introduction Subsidy 2025. It takes approximately two weeks to obtain a "G-biz ID" prime, and we recommend that companies considering applying for the program begin registering for an account in parallel with the selection of IT tools.
Please also refer to the "Guide for Grant Application" issued by the Secretariat of the IT Support Project for Improving Service Productivity.
One Point Advice from the Supervisor
The fiscal year 2025 IT introduction subsidy has become more beneficial for businesses, as the eligible expenses for the subsidy have been expanded and the subsidy rate has been raised. On the other hand, the screening process has been made stricter than last year, and the application rules have become more detailed.
Compared to past IT introduction subsidies, it is now more important to explain to the reviewers in an easy-to-understand manner why the IT tool is necessary and what benefits can be expected from its introduction. Keep this point in mind when submitting your planning application.
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SUMMARY
The "2025 Wall" is the background behind the implementation of IT implementation subsidies. Issues such as aging legacy systems, shortage of IT human resources, and stagnation of DX have been raised. Under these circumstances, the introduction of e-learning systems is an important key for SMEs to achieve human resource development and business efficiency.
The "IT Subsidy 2025" will enable you to implement a state-of-the-art educational DX at a low cost. Why not take your company's human resource development and operational efficiency one step further by preparing early and working with a reliable IT vendor (IT implementation support provider)?
By combining "IT Introduction Subsidy 2025" and "learningBOX", we provide one-stop support from application to introduction and operation. Please feel free to contact us.
We provide services from application to follow-up with a starting fee of 0 yen and a contingency fee.
IT Subsidy Consultation
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