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PRODUCT: ACTIVE

GPU Server Immediate Depreciation

Business Design Consulting

SME Business Enhancement Tax System (Category A) × NVIDIA GPU Server
Tax system deadline: March 31, 2027

Scheme Overview

Facing a large taxable profit this fiscal year, or looking to deploy surplus capital into a new revenue stream? We provide end-to-end business design consulting for equipment investment in NVIDIA GPU servers, leveraging immediate depreciation under Japan's SME Business Enhancement Tax System (Category A).

01

Full First-Year Depreciation

Under Category A of the SME Business Enhancement Tax System, the full acquisition cost can be immediately depreciated in the first year. Inclusion as a deductible expense in the investment year is expected to significantly improve cash flow.

02

High-Performance NVIDIA GPU Servers

NVIDIA GPU-equipped servers capable of handling heavy computation workloads including AI, machine learning, deep learning, and rendering. A tangible asset with solid value as cutting-edge AI-era equipment.

03

Ongoing Revenue from Computing Power Sales

Build a structure that generates ongoing business revenue by selling GPU computing resources to external clients, backed by expanding demand for GPU computation.

04

Business Design Consulting

From evaluating tax incentives to formulating business plans and proposing optimal schemes — we provide one-stop support for the upstream phases of business design.

Why invest in GPU servers now? The answer lies in the market.

Why GPU?

trending_upCAGR 13.7%Explosive Growth in AI Compute DemandThe data center GPU market is projected to grow from ~$120B in 2025 to ~$228B by 2030. Over 60% of GPU usage in 2025 is dedicated to AI workloads.MarketsandMarkets (2025)
memory92%NVIDIA's Dominant Market PositionNVIDIA holds ~92% of the global GPU market share. Their data center GPU revenue share stands at 93%. A cornerstone of AI infrastructure with an unrivaled position.CarbonCredits (Jan 2026) / Yole Group (Aug 2025)
account_balance50–60%Stable Resale Market ValueNVIDIA GPU resale prices remain at 50–60% of original cost. Sustained compute demand growth and GPU supply constraints support asset value retention, enabling resale proceeds as part of the business model.Internal research
flag¥1T+Japan's National AI InvestmentThe Japanese government approved its AI Basic Plan in December 2025, committing over ¥1 trillion to AI initiatives including compute infrastructure, data centers, and domestic semiconductor development.AI Basic Plan (Cabinet Decision 2025.12.23) / Nikkei

A growth market meets tax incentives. Here's what the numbers look like.

Revenue Simulation

01000200030004000(¥10K)Revenue990Tax 297Year 1Revenue990Tax 297Year 2Revenue990Tax 297Year 3Resale330Yr 1 Savings825Pre-TaxRevenue3,300Tax891GPU ServerPurchase2,750120%※ Maximum projected values

※ Projected figures based on the NVIDIA L40S 8-GPU model. These values are estimates and are not guaranteed.

Against a purchase cost of ¥27.5M, projected pre-tax business revenue over 3 years totals ¥33M. Including first-year tax savings of ¥8.25M, the simulation projects a return equivalent to 120% of the purchase price.

Start with a detailed brochure or a free 30-minute consultation. We'll walk you through the scheme and discuss its applicability to your business.

Contact Us

※ This page provides a business consulting overview and does not constitute investment advice or specific tax guidance. For details on immediate depreciation eligibility and tax benefits, please consult your tax advisor. The SME Business Enhancement Tax System is available until March 31, 2027. Service details are updated as tax and regulatory regimes change.

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