V2023.4.

Guidelines for the Use of Research Funds (SOKENDAI Special Researcher Program)
1. Rules for the use of research funds【Compliance with regulations】
SOKENDAI Special Researchers (hereinafter called " Special Researchers ") must, in addition tothese Guidelines as below, comply with the rules and regulations established by The Graduate
University for Advanced Studies, SOKENDAI and the parent institutes (inter-university research
institutions where the Special researchers belong to), as well as the related laws and regulations,when using the research funds.
【Fair and Efficient use】
1-2. Special researchers must try to use the research funds fairly and efficiently and not use themfor any purposes other than the performance of the research projects (including compilation andpublication of research results).
【Eligible Expenses for Research】
1-3. Eligible Expenses for Research are as below; for instance:
Supplies
ExpenseTravelExpense
Honorarium
Other

Expenses for the purchase of goods which are necessary for research
Expenses for collecting materials, doing various kinds of surveys, having
research meetings and presenting research results (transportation, daily
allowance, and accommodation expenses).
*Travel expenses can be paid only to the Special Researcher him/herself.
Gratuities for research collaborators who organize data, assist with experiments,
translate/review, provide expert knowledge, distribute/collect questionnaires,
collect research materials, etc.
Other expenses expected for conducting research in addition to the above;(e.g., printing, copying, photo development, communication (stamps,telephone, etc.), transportation, renting dedicated facilities, conference expenses(venue rent, food and beverage expenses associated with conferences, etc.,
alcohol is not included.), rental expenses (computers, cars, laboratory equipment
and instruments, etc.), equipment repair expenses, expenses for releasing
research results (fees for posting journals, expenses for making website,
expenses for creating pamphlets to publicize research results, etc.)〇Expenses that cannot be paid.
The things which do not match to the purpose of the Special Researcher Program or theproposed research.
Something which can be privilege for implementing institutions / researchers such as expenses
related to getting qualifications etc.
Expenses such as security deposit
Any other expenses that the Japan Science and Technology Agency (JST), which is anassociation providing grant-in-aid, considers it as inappropriate usages〇Cases in which expenses are not allowable
Expenses related to facilities such as buildings (not including expenses for installation, etc.

which is necessary for the introduction of research equipment)
Expenses for handling accidents and disasters occurred during conducting research
Common equipment for living (such as kettle, vacuum cleaner, etc.)
Procuring books for self-development like English conversation books and equipment etc
Something like liquid nitrogen and gases that cannot be separated from other research
Travel expenses which has something unclear to do with the proposed research
Purchase of books which necessity is unclear
Participation in conferences or symposiums fees which contents are unclear
Utility bills which estimation basis is unclear
Expenses which the date of expenditure or the payee is unclear
Transfer processing which causes and contents are unclear etc【Points to take note for each expenses】
1-4. Supplies Expense〇Combined purchases with other expenses(1) In the case that the research expenses are used for the execution of the proposed research byadding other expenses (except for expenses restricted to the use of them) to the research ones.
(2) If the research facilities and equipment are necessary and also you can secure the enough time
for the use in order to accomplish your research goals, it is allowed to purchase in combination
with other competitive research expenses only under the requirements as below.
The cost must be combined with the funds that do not interfere in combination with the researchexpenditures of this project
The purchase cost must be classified based on the burden ratio that can be explained reasonably.
The total must be a sum of funds distributed to the parent institutes where the Special
Researchers belong to or those who are belong to SOKENDAI
However, if you would like to purchase research equipment or devices which exceed 500,000
yen even in combination with other expenses, please consult with the offices in charge
beforehand (the same applies to disposal).
〇Shared use of research facilities and equipment
From the perspective of efficient management of research funds and use of research facilities
and equipment, it is allowed to share to use research facilities and equipment purchased with theseproject funds only under the following requirements.
To be used for other research, etc. conducted by SOKENDAI or parent institutes as long as
they do not interfere with the implementation of the research.
You must deal with appropriately when making it clear cost burden such as repairing fees when
the shared research facilities and equipment are damaged between researchers who aresupposed to use them and utility bills. It is allowed to charge the cost burden to the researchers,
which is equivalent to the actual cost.
※Note: Reagents, materials, etc. except for research facilities and equipment are ineligible.
〇Remodeling and repairing fees for research facilities and equipment
Remodeling cost of research facilities and equipment which fall into the category of "capitalexpenditure" under the Corporate Tax Law should be allocated in "goods cost", then improvement
and repairing cost that do not fall into the category of "capital expenditure" should be allocatedin "others".
Remodeling of existing research facilities and equipment owned by the implementing institutions
can be included in the research expenses if it is directly necessary and essential for the research.
Repairing costs can be covered only where the repair is necessary within normal use. If this iscaused by the user's negligence, it is not allowed to be allocated as research expenses.
〇Property rights for goods
Generally, the property of goods acquired with research funds belongs to the parent institutes.
However, items with an acquisition amount of 500,000 yen or more (including tax) and whichuseful life is one year or more (hereinafter called "acquired property") will be transferred toSOKENDAI after the end of the reference year.
1-5. Travel expense〇The basis for calculation of travel expenses should be met the travel expense regulations ofSOKENDAI or the parent institutes.
〇Combined use with other expenses(1) In the case that the research expenses are used for the execution of the proposed research byadding other expenses (except for expenses restricted to the use of them) to the research ones.
(2) In the case of one business trip combined for both the research of this project and othercompetitive research expenses, and if the expenses can be properly separated between them, thisis allowed.
1-6. Other〇Expenses related to academic societies
Conference participation fees and proceedings fees directly necessary for the execution of yourresearch project, such as research presentations, may be paid.
The annual membership fee may be paid if participation in the activities of the society is necessary
to carry out your research project.
〇Expenses which can be allocated as conferences cost
Conferences
The meetings must be related to research directly (including workshop andwhich food andsymposium) such as presentations for research result done by special
beverage costresearchers, also participated by outside researchers.
can be allocatedRegular research meetings held only by researchers within the project areineligible.
Consideration
Conference expenses for co-hosted meetings with other research institutes,
academic conferences, etc. should be separated and allocatedappropriately.
Make sure that social gathering expenses paid by the researchers when
joining conferences, etc. are ineligible for research expenses.
〇Cost for the use of research facilities and equipment owned by the parent institutes
Cost for the use of research facilities and equipment owned by SOKENDAI or the parent institutes
that are directly used for research can be covered by research funds if a reasonable use fee isimposed according to the rules and regulations of each institution.

〇Maintenance cost for research facilities and equipment, etc.
As long as the maintenance cost are for research facilities and equipment that are directly
necessary for the research, even if they are already existed, which are owned by SOKENDAI or
the parent institutes, they can be covered by the research expenses.
Additionally, maintenance cost for research facilities and equipment that are used together by theresearch in question and other research, etc. can be covered by the research funds if they arepayed separately, which is depending on reasonable grounds that situation of use is reckoned.
〇Leasing and rental
It is allowed not only to purchase but lease and rent research equipment etc.
However, even in the case of leasing and renting, when you take the contract, the principle ofcompetition must be introduced.
Moreover, the lease or rental must be more economical than the purchase, and it is not allowed toimpose an excessive burden on research because of them.
1-7. Period of use〇In principle, research funds shall be used within the relevant fiscal year. However, if for someunavoidable reason it is difficult to complete the execution within the fiscal year, it may be carriedover to the next fiscal year (however, it is not possible to extend the period of appointment or tocarry over again) without prior procedures.
〇The conference participation fee or airfare for scheduled to be held in the following fiscal year
may not be paid out of the grant for the current fiscal year. If payment is unavoidably required
during the current fiscal year due to payment deadlines, etc., please consult with the contact listed
below.
2. Procedures for the Use of Research Funds
The procedure for using research funds differs depending on the parent institute where yourprogram is located, so please follow the guidance provided by your program office.
3. Internal Audit
This research funds may be subject to special audits which include not only documents
investigation but also strict authentication of facts situations such as actual use of research funds
and delivery status.
[For inquiries in regard of these guidelines above](1) SOKENDAI Special Researchers (Field-Specific Type)SOKENDAI Special Researcher (Field-Specific Type) Program Office
Email: fellowship(at)ml.soken.ac.jp(2) SOKENDAI Special Researchers (Pioneering Research Type)
Office for Pioneering Research Project Promotion for Next Generation Researchers
Email: jisedai-jimu(at)ml.soken.ac.jp