I have picked up here some live cases of awarded projects of accommodation and restaurant industries of Business Restructuring Grant Program (事業再構築補助金 Jigyo Saikochiku Kojokin) (the 3rd round of 2021). Those industries were severely impacted by COVID 19, with a sharp drop in the number of customers and sales. For this reason, there are remarkable number of cases where restaurants begin take-out / delivery services. Among these, the most eye-catching cases are those that introduce new equipment using the grant money, such as quick-freezers and vacuum packaging machines to freeze and pack food for sale, in order to proactively capture the rapidly growing demand for ready-made meals due to COVID 19. In addition, there are many cases of hotels and restaurants launching new services to meet the demand of teleworking and workcation.