April 2026: First Revision to 'Meal Subsidies' in 42 Years. Over 80% View Them as 'Real Income,' 74.3% Prioritize Them When Choosing a Company—Employee Benefits Become a Key Metric in Recruitment Competition

KOMPEITO, Inc. (Headquarters: Shinagawa-ku, Tokyo; CEO: Shun Watanabe), operator of the on-site healthy corporate meal service "OFFICE DE YASAI," has conducted a survey on "Lunch Habits and Meal Subsidies" among working people nationwide (YASAI PAY registrants) ahead of the planned increase in the tax-exempt limit for meal subsidies (from 3,500 yen to 7,500 yen) scheduled for April 2026 (*1). The survey results revealed that meal subsidies are not merely seen as employee benefits, but are perceived as "real income." 84.7% of respondents stated that an increase in meal subsidies feels like "support for real income," and 74.3% indicated that the presence of such subsidies is "important" when choosing a place of employment, suggesting that employee benefits have become a key element in a company's recruitment competitiveness. Furthermore, while 88.1% of respondents said they are increasingly conscious of saving money on lunch due to rising prices, 89.5% felt that the current tax-exempt limit (3,500 yen per month) is "insufficient," indicating that the long-standing system no longer aligns with current living realities. With the system revision in April 2026, the tax-exempt limit for meal subsidies is scheduled to double to 7,500 yen per month. This revision is expected to provide companies with a new option to support employees' actual take-home pay and will likely increase in importance as a differentiator in the recruitment market. Against the backdrop of these social changes, KOMPEITO will continue to contribute to the health and improved dining environments of working people, as well as the strengthening of corporate recruitment and organizational capabilities, through "OFFICE DE YASAI." (*1) National Tax Agency website: "Regarding the increase in the tax-exempt limit for in-kind meal provisions" https://www.nta.go.jp/users/gensen/2026shokuji/index.htm 1. "Saving consciousness" for lunch has reached its limit: 88.1% are more conscious of saving than before due to high prices. 2. Dissatisfaction with a system unchanged for 42 years: 89.5% say the current 3,500 yen tax-exempt limit is "insufficient." 3. Meal subsidies as "real income support": 84.7% view meal subsidies as "support for real income." 4. Impact on the recruitment market: 74.3% feel "meal subsidies" are important when choosing a job. ■ Survey Details ① Accelerating "lunch savings," with 56% giving the serious response that it has "increased significantly." When asked about the impact of recent price hikes, 56.2% of respondents said it has "increased significantly." Combined with those who said it has "increased somewhat (31.9%)," 88.1% reported an increased awareness of saving, highlighting the serious situation regarding lunch habits for working people. ② Expectations for the first revision in 42 years. The current "3,500 yen per month" equates to approximately 175 yen per meal (*2). Regarding the system in place since 1984 where a portion of meal subsidies provided by companies to employees is tax-exempt, 89.5% of respondents answered that the current limit (3,500 yen per month) is "insufficient" (*3). The majority feel that the system, which has remained unchanged for many years, does not match current realities. This limit is scheduled to increase to 7,500 yen per month starting in April 2026, raising expectations among workers. (*2) Amount calculated based on a standard 20 working days per month, assuming daily use (20 times per month). (*3) 89.5% is the combined total of "very insufficient (62.4%)" and "somewhat insufficient (27.1%)." ③ Meal subsidies as "real income support" in place of wage increases. 84.7% of respondents reacted positively to the idea of increased meal subsidies from their company, stating they "feel it is support for real income" (*4). Since many employees view meal subsidies as real income support, companies are expected to consider introducing or expanding meal subsidies using the tax-exempt framework as a countermeasure to rising prices. (*4) 84.7% is the combined total of "feel it very much (46.2%)" and "feel it somewhat (38.5%)." ④ Key to strengthening recruitment: 74.3% say "meal subsidies" are important. When choosing a job, 74.3% of respondents answered that a meal subsidy system is "important" (*5). Amidst chronic labor shortages, this suggests that introducing or enhancing "meal subsidies" is linked to a company's recruitment competitiveness. (*5) 74.3% is the combined total of "very important (28.7%)" and "somewhat important (45.6%)." This survey highlights the reality of growing awareness regarding saving on lunch costs. In this environment, meal subsidies have evolved beyond simple employee benefits into an important factor that can influence job selection as "real income support." This system revision is an excellent opportunity to update the "dining environment for working people" in Japan to be richer and healthier. Through "OFFICE DE YASAI," our company will support the creation of concrete dining environments that leverage this system, contributing to the realization of better dining environments for both companies and their employees. Survey Name: "Survey on Lunch Habits and Meal Subsidies" Survey Method: Internet survey Survey Target: "YASAI PAY" registrants (corporate employees nationwide) Valid Responses: 4,055 Survey Period: February 17–27, 2026