– One-stop support for first-year immediate depreciation, from in-house development to the purchase of completed and development-stage projects–

GATES Inc. (Head Office: Shinjuku-ku, Tokyo; Representative Director: Yuji Sekino), an energy and digital infrastructure platform provider, has launched services for its grid-scale battery storage business that are eligible for immediate depreciation in the first fiscal year.

The services comprise two offerings: the sale of completed and development-stage projects through GATES’ “TIK TAK” platform, and an in-house development support service providing one-stop assistance from securing project sites with development rights through commencement of operations.

■ Background to the Business and the “Bold Investment Promotion Tax Incentive”
Under Japan’s FY2026 tax reform, the “Tax Incentive for Investment in Specified Productivity-Enhancing Equipment, etc.” (commonly known as the “Bold Investment Promotion Tax Incentive”) was established.
Business plans that meet requirements including an investment amount of at least JPY 500 million for SMEs and other eligible entities (JPY 3.5 billion for large enterprises) and an expected average annual return on investment of at least 15% may, upon certification by the Minister of Economy, Trade and Industry before the equipment or other assets are acquired, qualify for either immediate depreciation or a tax credit equal to 7% of the acquisition cost (4% for buildings and similar assets).

The market for grid-scale battery storage is currently growing rapidly as a solution to instability in electricity supply and demand and to renewable-energy output curtailment caused by the expansion of renewable energy.
In addition to being regarded as next-generation infrastructure capable of addressing power-related challenges arising from the widespread adoption of AI, grid-scale battery storage is a highly attractive investment opportunity that can simultaneously deliver strong investment efficiency through tax incentives, stable long-term earnings, and contributions to regional revitalization and disaster preparedness .

■ Two Services Offered
To help customers maximize the benefits of immediate depreciation, GATES offers two services tailored to their individual circumstances.

1. Purchase of Completed (Development-Stage) Projects
・Through GATES’ “TIK TAK” platform, we offer completed or development-stage grid-scale battery storage
projects that are eligible for immediate depreciation.

TIK TAK: https://tiktak-jp.com/

・Customers can avoid uncertainties during the development and construction phases. For completed projects, market-based operations can begin promptly after acquisition.

・Because completion risk is low, such projects are more likely to receive favorable business assessments (financing) from financial institutions, while minimizing the internal resources required to launch the business.

・Immediate depreciation may be applied at an early stage. (The business plan must be certified before the equipment or other assets are acquired.)

2. Support for In-House Development of Grid-Scale Battery Storage
・GATES provides one-stop support from the purchase of project sites with secured grid-connection rights through commencement of operations.
・The total investment amount can be reduced because no developer profit margin is added.
・Equipment, EMS providers, and EPC contractors can be selected flexibly in accordance with the customer’s own strategy and standards.
・Because the assets are newly acquired in the customer’s own name, applications for and application of various tax incentives and subsidies can proceed smoothly.
・Full visibility across the entire process ensures transparency in construction quality and O&M (operations and maintenance).
・If a sale is desired after operations begin, GATES can also provide sale support through the TIK TAK network.

【Service Details】
https://sokuji.tiktak-jp.com/

■ GATES’ Strengths
GATES directly addresses two major barriers to entry in the grid-scale battery storage market: the shortage of suitable project sites and the difficulty of securing financing.

・We possess cross-sector expertise in real estate, renewable energy, and finance, enabling consistent support across every phase required to advance a project.

・We operate “TIK TAK,” our proprietary grid-scale battery storage platform, and have built an extensive industry network.

・We enable flexible financing, including structured finance backed by the value of the business itself and bridge financing during development.

・In February 2026, we entered into a basic business alliance agreement with The Kansai Electric Power Co., Inc. concerning grid-scale battery storage operations.

・Within the GATES Group, we also plan to promote the operation and development of six new high-voltage grid-scale battery storage projects by the end of 2027, thereby contributing directly to grid stability.

【Important Notes】
• Application of this tax incentive requires satisfaction of statutory requirements, including certification of the investment plan by the Minister of Economy, Trade and Industry before the equipment or other assets are acquired.

• Eligibility varies depending on individual circumstances. Please consult a tax accountant or other qualified professional.

【Inquiries Regarding This Matter】
https://sokuji.tiktak-jp.com/#contact

►About GATES Inc.

Head Office:
34F, Sumitomo Fudosan Shinjuku Grand Tower
8-17-1 Nishi-Shinjuku, Shinjuku-ku, Tokyo, Japan
President & CEO: Yuji Sekino
Founded: December 2012
Capital: JPY 100 million

Business Overview
■ TIK TAK — Renewable Energy Business
　・TIK TAK — Matching platform for business sites with development rights
　・LAND — System Batteries (Extra-High Voltage and High Voltage)
　　　　　　 Wholesale distribution of development-rights land
　　　　　　 Wholesale of sites with rights for data centers (from October)
　・ASSET — System Batteries (Extra-High Voltage and High Voltage
　　　　　　 Direct sales of completed (developed) battery storage projects
　・FINANCE — Fund formation and fractional investment
　・SOLAR — Solar power investment

■ OPEN GATES — Real Estate Investment Business
　・OPEN GATES DIRECT — Off-market real estate platform
　・Studio Apartment — Studio apartment investment
　・Apartment — Whole apartment building investment
　・Millionaire — Asset strategy services for high-net-worth individuals
　・OPEN GATES FUNDING — Real estate crowdfunding
　・OPEN GATES GLOBAL ASSET — Overseas real estate investment

Corporate Website: https://gatestokyo.co.jp/