November 4, 2026, 7:56 a.m. (JST)
[Japan] Edenred Japan, Gigi, and Neomars have established the Meal Benefit Promotion Association (MBAJ), a general incorporated association and the first industry group of its kind aimed at enhancing the value and raising awareness of meal subsidies as an employee benefit.On October 15, 2026, the association held a press briefing to explain the background of its establishment and its future outlook. The association aims to foster market growth by enhancing the value of and raising awareness about meal allowances provided by companies to employees as an employee benefit.
System revision—the first in 42 years—provides a tailwind
Inquiries from companies have increased following the revision
Sotaro Amano, President and CEO of Edenred Japan and Chairman of MBAJ, highlighted three societal changes affecting meal allowances. First is rising inflation.Price increases for essentials such as groceries and utilities have become entrenched, and this trend is particularly pronounced in the grocery sector. The second factor is the worsening labor shortage. Due to the declining working-age population, many companies continue to face labor shortages; the number of bankruptcies has reached a record high, giving rise to the term “bankruptcy due to labor shortages.”The third is the growing adoption of human capital management. There is a growing understanding of the strategic value of “investing in people”—viewing human resources as “capital,” maximizing their value, and linking this to the enhancement of corporate value over the medium to long term.
Amid these developments, effective April 1, 2026, as part of measures to address rising prices, the income tax exemption limit for meal allowances (provided in kind) as part of employee benefits was raised for the first time in 42 years. The previous monthly exemption limit was 3,500 yen, but it has now been raised to 7,500 yen.
Mr. Amano stated, “Interest has surged significantly since the amendment.” For example, Edenred Japan saw a 210% increase in new contracts, Gigi saw a 168% increase in new inquiries, and Neomars saw an 850% increase in business negotiations.While meal subsidies have traditionally been centered around employee cafeterias, primarily at large corporations, the goal now is to support workers’ daily vitality and establish this as part of the social infrastructure.
Are meal subsidy and meal voucher coverage rates low in Japan?
Three meal voucher service providers establish MBAJ
Why establish an industry association now? Looking at meal allowance and meal voucher adoption rates, Japan’s figures are extremely low compared to other countries, such as those in Europe.The penetration rate of meal subsidies in Japan relative to the working population is approximately 14 percent; of that, the provision rate for meal vouchers (including payment cards, etc.) is a mere 1 percent (*Figures for the working population, number of meal subsidy recipients, and number of meal voucher recipients are estimated based on Edenred’s country-specific survey reports).
Mr. Amano stated that raising awareness of “meal voucher-type” meal subsidies and their “tax-exempt status” will be the key to expanding the adoption of meal subsidies.It is important to offer options such as “meal voucher-based” plans, “on-site dining facilities,” and “delivered boxed lunches” in addition to company cafeterias. Furthermore, awareness of the tax-exempt treatment for meal allowances currently stands at a surprisingly low 24.2%.
Edenred Japan and others established the “Association for Promoting the Relaxation of Meal Allowance Limits,” a voluntary organization advocating for an increase in the income tax exemption limit for meal allowances as part of employee benefits. With the cooperation of various stakeholders, they have succeeded in raising the tax-exempt limit as described above.
Now, three companies that provide meal voucher services have established MBAJ. Edenred Japan has been operating its “Ticket Restaurant” meal voucher service in Japan since 1987. In addition to iD cards, the service also supports Google Pay.Across the entire Edenred Group, the company connects 1 million participating companies, 60 million users, and 2 million Merchants, operating in 44 countries worldwide.
Gigi operates “Shashoku Gochimeshi,” a meal subsidy service that allows employees to use their regular restaurants and nationwide chain stores as company cafeterias. This service allows companies to flexibly set usage limits and hours, enabling operations tailored to specific work arrangements.
Neomars offers “GoSmart: Downtown Employee Cafeterias.” Currently, the service is available primarily in Oita City and select other areas. Since the tax-exempt limit was raised, the company reports a surge in inquiries from outside its service area, including other prefectures.
Preparing
to Formulate Guidelines Evolving to Keep Pace with Changes in the Market, Users, and Technology
MBAJ’s vision is “Meal subsidies as an investment in people and social infrastructure.” Its activities are built on three main pillars.
The first is raising awareness, which involves holding seminars and continuously disseminating information about the system and case studies of its implementation.
Second is education: the organization provides support—such as online training—to ensure that stakeholders correctly understand the tax-exemption mechanism and can implement it with confidence.
Third is policy advocacy. MBAJ aims to promote understanding of the social significance of meal subsidies and to convey its message to policymakers and government agencies so that meal subsidies—as an investment in people—will expand and become part of the social infrastructure. As mentioned earlier, while the tax-exempt limit has been raised, it remains lower than in other countries; therefore, MBAJ hopes to bring it up to comparable levels in the future.
MBAJ stated that it intends to operate not for the benefit of individual companies, but strictly for the development of the industry in the public interest. Furthermore, although the association was established by three founding members, it plans to encourage other companies providing meal allowance services to join in the future.
MBAJ is currently preparing to establish guidelines. These guidelines declare a commitment to implementing meal subsidies in a manner that serves a social purpose, ensuring they contribute to improving the nutritional balance of workers and supporting the local foodservice industry.Furthermore, a system will be established to periodically assess compliance with the guidelines and evaluate the actual extent of their contribution to health and the economy, with the results widely disclosed to the public. Additionally, the organization plans to evolve its initiatives in response to changes in the market, user needs, and technology—such as the spread of cashless payments and delivery services, as well as diverse work styles.
