Report: EneForward at Asset Management EXPO Summer 2026—BESS as a Tax-Saving and Revenue Infrastructure

EneForward, a company specialized in the design, construction, operation, and maintenance of grid-scale battery energy storage systems (BESS), participated in 'Asset Management EXPO Summer 2026,' held at Tokyo Big Sight East Hall 7 from May 15–17, 2026. The company showcased the forefront of BESS investment, highlighting profit models for low-voltage and high-voltage projects, as well as opportunities stemming from the immediate depreciation tax incentives introduced in the fiscal 2026 tax reform.

Exhibition Highlights

1. Immediate Depreciation of Grid-Scale BESS Following the fiscal 2026 tax reform, grid-scale BESS has become eligible for immediate depreciation. Investors can now deduct the full equipment cost in the initial acquisition year, achieving simultaneous tax savings and accelerated investment recovery. At the booth, the company presented simulated tax-benefit cases, which resonated strongly with attendees. - Full deduction of equipment cost in the acquisition year (100% special depreciation). - Positioning 2026 to early 2027 as a 'golden time' for investment. - Aligning with the tax-saving needs of corporate owners.

2. Low-Voltage and High-Voltage Project Lineup EneForward displayed project panels based on actual grid-scale BESS developments. By comparing two types—low-voltage and high-voltage—which differ in scale, yield, and regional characteristics, the company provided visitors with a concrete understanding of BESS as an investment target.

[Profitability Ranking by Area Based on Contract Rates] In addition to project introductions, the company presented a ranking table comparing profitability simulations based on area-specific contract rates. Since contract rates in the supply-demand adjustment market vary significantly by area, this visualization highlighted the importance of selecting the right project location for investment success.

Visitor Feedback Seminars held over the three days drew approximately 150 participants. Many commented that they gained a clearer understanding based on actual cases rather than just theoretical explanations and were attracted to the combination of tax benefits and yields. With the alignment of tax reform and national policy to promote BESS, strong interest was confirmed from both individual investors and corporate clients, leading to concrete business negotiations.

Future Outlook The exhibition confirmed strong demand for the BESS business from both investors and corporate owners. EneForward will accelerate the following initiatives: - Expanding BESS development projects in both low-voltage and high-voltage segments. - Diversifying collaborative projects with partner companies. - Deploying tax-saving schemes utilizing the fiscal 2026 tax reform. - Developing systems to enter the aggregation business.

The value of storage batteries is no longer defined solely by equipment performance, but by comprehensive design, including development, operation, market integration, and tax planning. EneForward remains committed to contributing to the modernization of Japan's power infrastructure and the realization of a decarbonized society.