Nintendo’s ‘¥300 Billion for Partnership Building’ Sparks Debate on 5ch Over What It Actually Means

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The story

During its November 2021 earnings briefing, Nintendo outlined an investment plan that included a line item for “up to ¥300 billion for partnership building,” and the interpretation of that phrase became a hot topic on 5ch’s Hardware/Industry (“Geha”) board. The thread kicked off with the theory that it meant “buyout guarantee fees for third-party software,” but posters quickly pointed out that the source was actually a 2021 article focused mainly on the Nintendo Account. The real point of contention was the definition of Nintendo’s “customers” — end users or business partners — and the debate never reached a consensus.

What people said

1AnonymousSep 7, 2026 23:09
Guaranteeing ¥300 billion worth of purchases for third-party games? That's way too much.
2AnonymousSep 7, 2026 23:10
First-party software development budget: ¥100 billion
R&D expenses (hardware development): ¥143.782 billion (including security equipment investment)
Advertising expenses: ¥104.3 billion


The buyout guarantee is bigger than what they spend developing their own games
4AnonymousSep 7, 2026 23:13
I wonder if the Switch 2 versions of Cyberpunk and Elden Ring are being funded out of this too?
5AnonymousSep 7, 2026 23:14
Maybe it's a payment to Sony tied to the Zelda movie?
35AnonymousSep 7, 2026 23:32
Re: #5
If they're paying Sony money because of the movie, that would make Sony a subcontractor.
Does this guy even realize what he's saying?
7AnonymousSep 7, 2026 23:17
¥300 billion is insane.
That's about the total construction cost of Mori Building's Toranomon redevelopment.
You could build three skyscrapers in Tokyo with that kind of money.
8AnonymousSep 7, 2026 23:17
For that kind of budget, maybe GTA6 is finally coming?
9AnonymousSep 7, 2026 23:18
Maybe it's for buying out PlayStation?
If it's the "Bravia method" (a nod to Sony's habit of pouring huge money into a product line), even this might be overspending.
10AnonymousSep 7, 2026 23:20
Since they haven't disclosed a breakdown, it's not clear what's really in there, but I bet timed-exclusivity deals are funded out of this too.
11AnonymousSep 7, 2026 23:22
Checked the source and it's a 2021 article that's mostly about the Nintendo Account. Come on, give it a rest.
12AnonymousSep 7, 2026 23:22
There's no way this is money for buyout guarantees. That's a stretch even by this board's standards.
13AnonymousSep 7, 2026 23:22
They've stated plans to invest up to ¥300 billion in infrastructure development and partnership building aimed at "maintaining and expanding customer relationships" through the Nintendo Account. [1] (https://www.nikkan.co.jp/articles/view/617656)
17AnonymousSep 7, 2026 23:26
Re: #13
Third-party publishers ARE Nintendo's customers, you know.
14AnonymousSep 7, 2026 23:25
Meanwhile, apparently there's a company out there working to sever and shrink its relationship with customers by discontinuing physical discs.
15AnonymousSep 7, 2026 23:25
Huh, so outside of Nintendo, "partnership" apparently just means "buyout guarantee" lol
24AnonymousSep 7, 2026 23:28
If it's about maintaining and expanding online customers…
are they actually going to do those upgrade tickets for the Switch 2 versions?
26AnonymousSep 7, 2026 23:29
Re: #24
This is from back in 2021, though.
25AnonymousSep 7, 2026 23:29
And here I was hoping that ¥300 billion for fiscal 2026 was about courting third parties…
36AnonymousSep 7, 2026 23:32
It's tied to Nintendo Account integration, so it's about things like Nintendo Today and Nintendo Music.
If you're going to criticize it, at least criticize them for not merging everything with the Switch app into one single app instead.
That's the direction the complaints should go.
42AnonymousSep 7, 2026 23:35
Re: #36
How much do you think that stuff actually costs, lol
That's worse than the skimming on public works projects, lol
44AnonymousSep 7, 2026 23:35
Nintendo to Invest Up to ¥450 Billion in Game Development Infrastructure and More
2021/11/05 18:00
https://shikiho.toyokeizai.net/news/0/466968

The plan calls for investing up to ¥100 billion to expand and improve its game development structure, up to ¥50 billion in non-gaming fields such as visual media, and up to ¥300 billion in infrastructure to strengthen touchpoints with users through online services and physical retail. No specific investment timeframe was given.
93AnonymousSep 8, 2026 00:18
Re: #44
Going by this, it sounds like it's about updating and maintaining the store and store-related tools, plus retail shelf space, promotions, and demo kiosks.
57AnonymousSep 7, 2026 23:40
Well, Nintendo does spend more on advertising than Sony despite Sony's revenue topping ¥10 trillion, so I could see it, lol
59AnonymousSep 7, 2026 23:41
Re: #57
If you're so confident it's more, you must know Sony's ad spend, right?
Enlighten me?
63AnonymousSep 7, 2026 23:45
Oh, so it's just infrastructure equipment costs.
68AnonymousSep 7, 2026 23:47
Re: #63
The fact that they're booking plain old capital investment under this baffling line item called "partnership building costs"…
it's basically like a Cabinet Secretariat discretionary fund (Japan's notoriously opaque "secret funds") for obscuring buyout guarantees and timed exclusives, lol
65AnonymousSep 7, 2026 23:45
Actually, the main examples are right there in the 2024 IR materials
page 51
https://www.nintendo.co.jp/ir/pdf/2024/241106.pdf
71AnonymousSep 7, 2026 23:49
Re: #68
Read Re: #65 before you post.
74AnonymousSep 7, 2026 23:54
Re: #71
I already know that.
To begin with, even something like expanding the number of countries the eShop supports would just be normal capital investment for business expansion at any regular company.
What I don't get is why they'd lump that into a line item called "partnership building costs."
75AnonymousSep 7, 2026 23:55
Re: #74
You're the only one claiming it's booked under that line item — is it actually on Nintendo's P&L?
84AnonymousSep 8, 2026 00:09
When I searched "¥300 billion for partnership building," a post from alt (a 5ch-affiliated aggregator blog) came up.
Can someone explain?
89AnonymousSep 8, 2026 00:13
Re: #84
Wasn't Kennosuke the one who started this twisted interpretation in the first place?
103AnonymousSep 8, 2026 00:35
So basically it's just "please put your games on Switch" money, right?
105AnonymousSep 8, 2026 00:37
Re: #103
Nah, that's money earmarked for supply chain stuff.

Background and Key Points of This Debate

The term “partnership building costs” comes from an investment plan Nintendo announced on November 5, 2021, which allocated up to ¥100 billion to expanding its game development structure and up to ¥50 billion to non-gaming fields such as visual media — alongside up to ¥300 billion for building infrastructure for online services and physical-retail partnerships centered on the Nintendo Account. The thread started from the theory that this meant “buyout guarantee fees for third-party software,” but other posters pushed back, noting that the source was a 2021 article and that Nintendo’s own IR materials (November 2024 edition, page 51) list investment examples showing the spending is closer to store and in-store equipment investment. The sticking point was the definition of “customer”: whether it meant end users (Nintendo Account holders) or business partners like third-party publishers, and interpretations stayed split to the end. Since Nintendo hasn’t disclosed a breakdown, nothing rules out some of it going toward timed exclusives or sales guarantees either — so this isn’t a matter that can be settled definitively.

*This article is excerpted and summarized from the 5ch (Hardware/Industry, “Geha”) thread “[Nintendo Fanboy Bad News] Isn’t Nintendo’s “¥300 Billion Partnership Building Cost” from the earnings report just a buyout guarantee?“.

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