OIST Graduate University
Policies, Rules & Procedures
Authority: Approved by the President

Chapter 29: Travel, Meetings and Related Expenses
29.1 Policy
This Chapter provides basic policies and rules on travel and meeting expenses, andhonorarium for OIST officers and employees, and guest travelers. Travelers must
understand all travel related policies and rules and make business travel expenses
reasonable and economical. Once the travelers finish business travels, travelers must
promptly make the settlement of travel expenses in accordance with the travel expense
settlement procedures.
Likewise, to invite guests to OIST, inviters must inform guest travelers of OIST’s
policies and rules on guest travels and their expenses. Inviters must also keep guest
travel expenses reasonable and economical and, once the travels are finished, promptly
make the settlement of guest travel expenses in accordance with the travel expense
settlement procedures.
The University’s travel policy (and primary requirement) is that all business travel
must be approved before the traveler leaves for the trip and before any prepayments
can be made.
University travelers are expected to spend University funds prudently and plan
appropriately so costs do not exceed budgetary limitations. Business travel expenses
will be paid by the University if they are reasonable, appropriately documented,
properly authorized, and within the guidelines of this policy. See Table [Link: 26.9] fordetails on categories of travel expense and per diem rates. The traveler should neither
gain nor lose personal funds as a result of University travel.
This Chapter applies to anyone who incurs travel expenses paid by the University
regardless of the source of funds. It aims at providing• Compliance with Japanese regulations.
• Policies, Rules, Procedures, and Definitions that simplify travel arrangements andenable the University to manage its planned annual travel budget within available
resources.
• Clear and consistent understanding of policies, rules and procedures for meetings
and travel.
Intentional or frequent disregard for the University's travel policy and procedures may
be considered grounds for disciplinary action, and/or for prosecution in the case of
fraudulent misrepresentation of travel expenses.
1ch29_travel –and-meetings_en_20240401_cl29.2 General Considerations
Departments may impose stricter budgetary controls over travel, meeting and related
expenditures than those required by this policy. The University reserves the right toapply more stringent requirements on individual travelers.
As a principle, Travel, meeting and related expenditures charged to a sponsored project,
or other funding than subsidies such as gifts or grants should follow the guidelines set
forth by this policy unless the funding organization, donor or grantor imposes greater
restrictions or on the opposite gives more discretion. Proper review of allowable
expenses must be made by the Grants Section.
The University has appointed a preferred travel agencies (PTAs) to help minimize risks(financial loss, duty of care) and obtain good value for money spent. The PTAs may
impose fees depending on the services required and the method of booking, but overall,shall deliver competitive fares and values. It is the responsibility of each department tomake arrangements for the use of suppliers other than PTA.
Travel to countries for which a travel advisory has been issued by the MOFA of Japanis not advisable. You may access the list of current advisories at the MOFA website[Link: http://www.mofa.go.jp/index.html].
29.2.1 Travel by Key Staff
Key administrative staff members (those who report directly to the President) should
avoid traveling with colleagues, and under no circumstances will more than three key
staff be permitted to travel together.
29.2.2 Group Travel
The University discourages travel by groups of employees from the same department
or office on the same plane or on extended automobile trips as accidents may resultin injuries to several members of the group and may seriously impair the operationof an essential University activity. Travelers are expected to use good judgment inthis regard.
29.2.3 Combined Personal & Business Travel
When personal travel is combined with business travel, the employee will bereimbursed for only the business travel of the trip at the lowest available fare. In
some cases, the costs of a business travel can be significantly reduced by an extensionof a day or two. When such extensions are used for personal purposes, this must be
indicated in the travel request. Use of paid leave during a business travel must be
clearly indicated in travel request, which should be approved by Supervisor inadvance.
29.2.3.1 If a travel itinerary is created to accommodate personal travel, thetraveler must pay the incremental cost of personal travel compared with the sameitinerary for the business purpose only. In such a case, the traveler should prepare2
ch29_travel –and-meetings_en_20240401_cldocuments with costs for the University’s business separating personal expenses.
29.2.4 Expenses Incurred by Accompanying Spouse or Personal Guest
Generally, the expenses of a spouse, family, or other accompanying person of thebusiness traveler are not reimbursable.
29.2.4.1 Exceptions may be granted with the approval of the President if one of
the following conditions is met:
• The spouse, family, or other accompanying person of the business traveler has
any significant role in the proceedings; or• The spouse, or other accompanying person of the business traveler is involvedin fund- raising activities.
29.2.4.2 This exception is only available if• the spouse or other accompanying person is specified in the travel request,• the business purpose for the spouse or other accompanying person is stated,and• the expense of the accompanying person and the business traveler expenses isclearly specified and demonstrated on the Authorization for Payment.
29.2.4.3 Exceptions stipulated in Business Travel Support Program for child rearing employees, students, and invited guests [Link] may be granted with theapproval of the Vice President for Human Resource for the program.
29.2.5 Travel by Non-University Employee
The University's Travel Policy shall be extended to cover external members of theBoard of Governors, Board of Counselors and their Committees when they areattending scheduled meetings of these bodies or when they are otherwise engaged
on official Board business requiring travel from their usual residence or place of work.
The university will also pay the travel costs of other non-employees (job applicants,
lecturers, volunteers, and other visitors, students etc.) when approved by travelapprover(s) indicated in the table [Link]. Generally, non-employees traveling for the
University are required to comply with this policy.
29.2.5.1 In case of an independent contractor, travel expenses should be part ofthe overall fee reflected on the vendor’s invoice, which should indicate the cost of
travel29.2.5.2 In case of guest lecturers at OIST workshops, please follow the guidelines[Link].
29.2.6 Recruitment
Each department must authorize travel for prospective employees (and their families
as authorized by the President (Chapter 29.2.4) [Link: 29.2.4]). The recruitment
process ends once the informally appointed employee accepts an offer.
3
ch29_travel –and-meetings_en_20240401_cl29.2.7 Relocation
To obtain more information, refer to the Relocation Allowance Guideline.
29.2.8 Student Travel
To obtain more information, refer to the Graduate School Handbook [Link: 5].
29.2.9 Travel Insurance and Assistance
When purchasing international air ticket via PTAs on University business, travel
insurance will be automatically covered. Individually purchased international air
tickets from a supplier other than PTAs requires purchasing travel insurance throughthe process designated by the University. However, this does not apply if a separate
insurance policy can replace it (e.g., if the long-term resident is covered by social
insurance).
29.3 Rules
29.3.1 Allowable Business Travel Expenses
Business travel expenses allowable for payment by the University are usuallynecessary expenses of traveling away from the employee's home for the purpose of
conducting business for the sole benefit of the University (official or business travel).
See Table [Link: 26.9] for the categories of travelers, items of reimbursement, andthe travel amounts.
Expenses deemed as personal by the University are not subject to reimbursement.
Items required in receipts for reimbursement are specified in (Chapter 29.3.13)[29.3.13].
29.3.2 Air Transportation
Travelers should use the equivalent or lower class of airline tickets specified in the
Table [Link: 26.9].
29.3.2.1 EXCEPTIONS
29.3.2.1.1
First class tickets are not permissible for University employees.
See Travel Handbook [Link] for the details. For non-University travelers, they
may be authorized under exceptional and duly justified circumstances with aprior written approval from the President.
29.3.2.1.2
Airfare Upgrades at the expense of the University (i.e. resulting ina total cost superior to the cheapest airfare in the eligible class for the direct
customary route) is not permitted and will not be reimbursed. Free upgrades or
upgrades paid by the traveler must be clearly documented as such in the Travel
Expense Report.
29.3.2.1.3
Airfare costs in excess of the commercially lowest available fare or
the appropriate standard (Table [Link: 26.9]), the amount for the airfare is not
to be provided. However, the following cases are exceptions.:
4
ch29_travel –and-meetings_en_20240401_cl

(a) When a transition is required,(b) When traveling at unreasonable hours is requited,(c) When the duration of the business travel is prolonged or the flight hour issignificantly prolonged,(d) When there is an increased costs that would offset the transportation savings,or(e) When it is inadequate for the medical needs of the traveler.
29.3.2.2 Purchase Method.
Direct billing to the University through PTA and airline companies is available inorder to reduce administrative cost, to minimize out-of-pocket expenses fortravelers, and to prevent fraudulent expense claims. This is permitted only
thorough the suppliers which are determined by the Financial Management
Division. In principle, exceptional requests are not permitted when using suppliers
other than PTA.
29.3.2.3 Insurance
Trip cancellation insurance: the cost for purchasing this insurance can besignificant and should not be purchased on a regular basis for most University
travel. The cancellation insurance is not an allowable business travel expense
under this University’s travel policy.
29.3.2.4 Private Plane or Air Charter
Private aircraft and chartered flights are actively discouraged. Private aircraft orchartered flights may be justified by extenuating circumstances and require
adequate insurance coverage and the prior written approval of the President.
29.3.2.5 Other Air Travel Constraints
For international, purchase of fully Refundable Air Fare airline ticket should be
minimized. In most cases, it is less expensive to pay the change fee for a rebooked
ticket than to pay for a fully refundable ticket.
29.3.3 Surface Transportation
The most economical mode of transportation should be used to and from air, bus
and rail terminals. Public transportation and shuttle services should be favored. For
domestic travels, in principle, only single-round trip transportation fares between
the airport and the business destination will be provided even for a travel that
includes overnight stay, in order to simplify calculation for reimbursement.
Employees traveling to the same location should share ground transportation
whenever possible.
Use of rental car is permitted, in consideration of security of the travel destination,
only if the cost is less than other available modes of transportation or if a valid
business reason confirmed in advance by senior staff precludes the use of a more
economical mode of transportation.
5
ch29_travel –and-meetings_en_20240401_clReporting Accidents
Accidents involving use of surface transportation during the course of University
business, and especially accidents involving rental, University, and personal vehicles
for University business, must be reported immediately to the proper authorities,
consistent with local/state laws. Supervisor or the University 24-hour emergency
service (+81-(0)98-966-8989) must be informed as soon as possible of any such
accident.
29.3.3.1 Rail, buses and commercial vessels
When traveling by rail, bus or boat, the travel fare applicable depends upon thetraveler group and distance. (Appendices & Table) [Link: 26.9]
29.3.3.2 Rental Cars
When usage of rental car is more economical and convenient than othertransportation, or when the security situation at the business destination is badand the safety of travelers may be hindered, a traveler may rent a car.
(1) Travelers should use standard compact sized vehicle that meets their needs.
Special and luxury vehicles are prohibited unless the business purpose justifies
the need and written Supervisor’s approval is received in advance of thetransaction. Renting minivans transporting more than 8 passengers is notallowed unless driven by a professional driver.
29.3.3.2.1
Automobile Rental Insurance
Employees traveling on University business should purchase rental car fullcoverage insurance.
29.3.3.2.2
Other Car Rental Guidelines(1) Drivers are responsible for paying for parking violations, speeding tickets,and any other violations incurred when renting a vehicle. These will not be
reimbursed by the University.
(2) When drivers rent a car for a period of time that includes both business andpersonal use, the total cost of the car rental must be apportioned between
business days and personal use days and only usage during the period oftime the driver was conducting University business will be reimbursed. The
traveler must provide a clear description of the personal and business use(distances and periods). Damages occurring during the personal use period
will be fully charged to the traveler.
(3) Gasoline purchased in conjunction with the professional use of a rental car
will be reimbursed. If the reimbursement contains personal use of gas, it will
be reimbursed on prorata temporis basis.
29.3.3.3 Personal Vehicles
Authorization to use a personal vehicle for University business (and to be
reimbursed for that use) requires a determination that the cost of using a personal6ch29_travel –and-meetings_en_20240401_cl

car is either less than other available modes of transportation or that there is avalid business reason precluding use of a more economical mode of transportation.
29.3.3.3.1
Travelers will be reimbursed for business use of their personalvehicles at the University prevailing kilometric allowance (Appendices & Table)[Link: 26.9]
29.3.3.3.2
The automobile kilometric allowance assumes coverage of alltransportation and operating costs including auto insurance and maintenance,gas, oil. Tolls and parking will be reimbursed in addition to the allowance.
NOTE: Employees will not be reimbursed for any of the following, even if thesecosts were incurred during business travel:• car repairs,• rental car costs during repair of personal car,• tickets, fines, or traffic violations,• damage to personal vehicle,• theft of personal vehicle or vehicle content.
(1) It is the responsibility of the owner of the vehicle being used for businesspurposes to carry adequate insurance coverage (mandatory insurance
requirement) for their protection and the protection of any passengers.
(2) When using a personal car for University business, an employee's personalcar insurance carrier is the primary insurance carrier.
29.3.3.4 Taxis
When a traveler travels in a place with limited access to public transportation, heor she may use a taxi. In such a case, a receipt must be attached when claiming
reimbursement.
Use of car service with driver will be arranged only if there is a valid businessreasons such as cost safety, efficiency, lack of other mode of transportation bygroup 1 & 2 (Appendices & Table) [Link: 26.9]
29.3.3.5 University Vehicle
University Vehicle can be booked through University’s facility booking system[Link].
29.3.4 Hotel and Other Accommodations
29.3.4.1 Room rates reimbursement
Overnight hotel accommodation is reimbursed on the basis of daily lodging
allowance. However, in principle, lodging expenses of guest travelers should be
paid by direct billing or actual cost reimbursement based on an original receipt, up
to the amount of the fixed allowance. Alternate accommodations should be
explored before requesting or accepting a higher rate than the daily lodging
allowance. Please see the table [Link: 26.9] for details.

7
ch29_travel –and-meetings_en_20240401_cl

If traveler makes a business trip and shares accommodation with his/her spouse,family member or partner who is an employee of the University, lodging allowanceis paid to either one person. If actual lodging fee of two persons exceeds the lodging
allowance for one person, the actual difference amount is paid up to the amount of
lodging allowance for the additional one person when an original receipt is
submitted. (See 29.4.1)
29.3.5 Registration fees for conferences, meetings, and trainings
Registration fees for conferences, meetings, and trainings are not considered as apart of travel expenses are treated as an individual expense. If all or part of such fees
is considered as meal costs, such as reception expenses, the portion will not be
reimbursed or paid from the University.
29.3.6 Telephone and Internet Usage
The university expects you to use the most economical or efficient means of accessing
the Internet when you are traveling.
The University will not reimburse personal calls except in situations of emergency(to be specified in the reimbursement claim).
29.3.7 Foreign Travel
Expenses incurred in foreign currencies are reimbursed in Japanese Yen (JPY) after
currency conversion (29.3.7.1). Receipts in foreign languages other than Japaneseand English should be translated if the type of expense is not clear otherwise.
29.3.7.1 Currency Conversion
All expenses should be recorded in JPY. The currency conversion rate applicableis the monthly average rate of the calendar month prior to the date shown on theinvoice or its equivalent.
NOTE: The monthly Exchange rate is automatically registered in the ERP system.
Otherwise please refer to the table provided on the Financial Management website(https://groups.oist.jp/dfa/accounting-and-payment). In case an exchange rate is
not provided for the currency in which the expense occurred, please contact theTravel Expense Team of Procurement and Supplies Section.
29.3.8 Per Diem and lodging allowance
Instead of substantiating actual meal, incidental expense (i.e. tips) and lodging
expense for travel, the traveler may be reimbursed on the basis of a per diem andlodging allowance [Link: 26.9].
However, in principle, lodging expenses of guest travelers should be paid by directbilling or actual cost reimbursement based on an original receipt, up to the amountof the fixed allowance.
Overnights flights on University business are included in the Per Diem
reimbursement.
8
ch29_travel –and-meetings_en_20240401_cl29.3.8.1 Adjustments to the Per Diem and lodging allowance
When a conference, etc., provides meal(s) or meals are covered by meeting expense,
half of per-diem is paid.
Stays Longer Than 30 Days (29 nights)
The lodging allowance is multiplied by 0.6. The Per Diem is kept unchanged.
Note 1: When an individual's original estimated travel is for more than 30 days (29nights) in one location, the reduced rate (0.6 x fixed lodging allowance) applies
from the first day. When an individual in travel status at a location is granted
extension to a trip originally estimated at less than 30 days, the 30-days-or-lessrate applies for the first 30 days and the more- than-30-days rate applies from the
31st day through the end of the trip. The 60% policy is based on the assumptionthat a long term traveler can reduce the lodging expenses by renting instead of
paying on a day-by- day basis.
Note 2: if there are any difficulties regarding this payment (such as in a case where
the application of the provision of this paragraph is unreasonable, etc), the Vice
President for Financial Management shall decide the appropriate amount on acase-by-case basis.
29.3.8.2 Exception to the Per Diem and Lodging Allowance
If a supervisor provides written justification that compliance with the per-diemand lodging allowance is impractical or not preferable for a particular situation,and the Vice President for Financial Management approves, actual costs may bereimbursed based on actual expense receipts even if the set amount exceeded.
• Such exceptions must be approved in writing prior to travel.
29.3.8.2.1
Approval for exceptional lodging expense by the budget holders
In the following cases, when the budget holder approves the exceptional lodging
allowance, it shall be regarded that the Vice President for Financial Management
has approved, and the lodging allowance can be settled based on the receipt of
the actual cost, up to 150% of the prescribed amount.
(a) When the organizer of international conference, etc. designate orrecommend a hotel(b) When the security situation in the travel destination is considerably bad andthe safety of the travelers may be hampered(c) When there is no appropriate accommodation within 30 minutes of to thevenue by public transportation
29.3.8.2.2
Actual Expenses and Fixed Allowance
Travelers cannot combine the actual expense and fixed allowance methods formeals or hotel during the same trip. No exceptions.
9ch29_travel –and-meetings_en_20240401_cl29.3.8.3 The Per Diem is not paid by the University if the travel is outside duty
(business travel within the area of 80 km that does not require lodging.)
29.3.9 Meeting expenses
Meeting expenses consists of food and beverage expenses related to a meeting or
ceremony involving people outside of the University to promote University activities,
goals, and mission. The University will defray meeting expenses only when theoccasion is significant to the affairs of the University, and is not of the type that
individuals would normally undertake, other than in an official capacity.
NOTE: Meals provided at academic workshops or courses hosted by the University[Link: 19.3.2.1] are not dealt with by this chapter. Meal expenses associated withthese activities should be requested to and authorized by the Workshop Committee,
as a part of the workshop budget.
29.3.9.1 Approved for Payment
All the meetings or ceremonies for which expenses may be reimbursed must be
justified as necessary for the purpose of achieving the goals of the University. In
support of this justification, the agenda and the name of participants must be madeknown through the OIST ERP system in advance. The University reserves the rightto refuse reimbursement if this information is not given in advance.
29.3.9.2 Non-exceptional Meeting Expenses
29.3.9.2.1
Non-exceptional Meeting Expenses
For reimbursement of meeting expenses as non-exceptional meeting expenses,
all conditions below must be met.
1. Meetings and ceremonies eligible for OIST meeting expense requests mustbe held in accordance with the University’s business, objectives andmissions.
2. Each meeting must have at least one external participant and one internal
participant in order for OIST to bear its costs.
3. Cost of alcoholic beverages is not considered as part of OIST meeting
expenses. (Please refer to PRP 29.3.9.3.1.)
4. Expenses for meetings must be kept to a minimum. The limit of expenses
per meeting is specified in Appendix C “Cost per Meeting” in this chapter.
Amounts exceeding this limit will be at the expense of the OIST member.
5. Attendance of Faculty, a Senior Level Executive or equivalent from anexternal institution, or candidates for OIST research / senior administrative
appointments is required.
6. Attendance of an OIST Senior Level Executive or Faculty is required.
7. Up to one meal a day, three meals per visit.
In case the above conditions cannot be met while the expenses are deemednecessary to pursue the University’s objectives, the requesting division (hosting
division) shall obtain approval prior to the meeting in accordance with Appendix
10
ch29_travel –and-meetings_en_20240401_cl

D "Approver and Consultant for Meeting expenses" in this chapter.
Meetings (including BOG and BOC) organized by the President’s Office are
exempt from the requirements 4 -7 above.
NOTE: When an external guest is a government public officer, or when there
could be a risk of conflict of interests or other ethical consideration, confirm withthe external guest that it is legitimate to submit a request for meeting expense.
Particular attention should be given to the fact that full names of the external
guests may be disclosed by information disclosure request.
29.3.9.2.2
Refreshments for Meetings
For the reimbursement for refreshments (tea and snack, not meal) for meetings,
approval of the Travel Expense Team of Procurement and Supplies Section isrequired in advance. The upper limit is 500 yen per person. Small bottles ofwater or tea, which are considered as consumable items, may be served at a
meeting involving people outside of the University without such information.
29.3.9.2.3
Lunch Meetings on campus
In principle, meetings over lunch on campus should be held in a meeting room.
Under the following exceptional circumstances, meeting expenses may beprovided for a meeting during lunch time, held in a public space such as OIST
café and restaurant. Such meetings must also meet the general requirements
defined in PRP29.3.9.2.
• It is necessary to discuss a specific issue during the lunch time, due to time
limitations of the guest’s stay. (Requires prior approval of Vice President for
Financial Management)• Opinion exchange is required between a guest lecturer delivering a generalspeech or a special speech as defined in the Table Honorarium [Link: 26.9]
and University employees. (Requires prior approval of Vice President for
Financial Management)• Opinion exchange is required between a guest and the President.
29.3.9.3 Exceptional Meeting Expenses
29.3.9.3.1
Alcoholic beverages
Offering of alcoholic beverages shall be strictly limited to meetings andceremonies involving outside guests and the University Officers, etc.
(CEO/President, Vice-CEO, members of the Board of Governors, or Auditors, orSenior Level Executive) and linked to support for cooperation with otherinstitutions, to public relations activities in recognition with business andscientific/ educational transactions and achievements, and other similar
activities approved by the President on an individual basis.
29.3.9.3.2
Spouse and personal guest invitees
The expenses for spouse and personal guest invitees may be paid only under
exceptional circumstances justified and approved by the President.
11ch29_travel –and-meetings_en_20240401_cl29.3.9.3.3
Other Exceptions to the General Rules
There are certain types of activities for which exceptions may be granted toenrich the academic life of the University and improve administrative efficiency.
A typical example of these exceptional cases is refreshments provided at the
Colloquium Series of the University, with a purpose of creating the atmosphere
where intellectual exchange across the boundaries of scientific disciplines is
encouraged and promoted. For such cases, the limitations of internal attendance
are not applied and submission of the list of participants is not required.
The requirements/conditions and procedures of such exceptional cases areprovided in the guidelines and developed and maintained by the President.
[Link: Guidelines] Any meeting expenses which are not permitted by the rulesin this chapter or the guidelines mentioned above, must not be reimbursed by
the University.
29.3.10 Honorarium
29.3.10.1 Advance request
In the event that an honorarium should be paid, it is necessary for the requester toapply by submitting an Honorarium Request through the ERP System in advanceand to receive approval from the pertinent budget holder [Link: 27.3.2] and theTravel Expense Team of Procurement and Supplies Section.
29.3.10.2 Amount of Honorarium
The honorarium amount may be determined by each budget holder [Link: 27.3.2],
subject to the guidelines specified in the appended Table 26.9 [Link: 26.9].
However, if the honorarium amount exceeds the maximum, or if the honorarium
category is “others”, prior approval of the Vice President for Financial
Management is required.
29.3.10.3 Creation of new Honorarium Category
New honorarium categories may be created with approval of the Vice President for
Financial Management. (See Form 29.6.3 [Link: 29.6.3]) When the payment shallbe made based on management guidelines of a delegated contractor, or theequivalent of such guidelines, the requestor shall provide a copy of the part of theguideline that describes the basis for determination of the amount.
29.3.10.4 Payment request
When applying for payment, the requestor shall provide the Travel Expense Teamof Procurement and Supplies Section with an “Honorarium Payment Request” via
the ERP System, along with other necessary documents.
29.3.10.5 Travel Expenses
Travel expenses can be paid in addition to an honorarium, if necessary. However,12
ch29_travel –and-meetings_en_20240401_cl

in principle, per diem is considered to be included in honorarium, and will not be
paid.
29.3.10.6 Others
For matters not specified in this regulation, requestors should furnish a thoroughdescription of the problem to the Travel Expense Team of Procurement andSupplies Section.
29.3.11
Travel advances
Requests for advances should be held to a minimum and are only available to
University employees and students.
Travel advances are provided in the following situations:••

For University employees and students who are not able to make the advancepayment anticipated for their travel
When a travel expense bill is due before a trip is taken

Travel advances should be obtained in close proximity to the travel dates. It must be
documented by an estimated total cost of the trip. After completing travel, thetraveler must clear the travel advance account within 30 days. Any advance that is
not used for the trip must be returned to the university immediately after travel. If a
trip is cancelled, the unused advance must be returned immediately. You may notclear the advance with expenses for trips other than the trip identified with the Travel
Advance Form.
Failure to account for advances properly can or will result in the denial of subsequentadvances, disciplinary action, deduction of the unreported amount from thetraveler’s salary, reductions in reimbursements for other travel expenses in theamount of the advance.
29.3.12 Direct Payment of Travel Expenses
The University permits direct payment of travel expenses for group travel such as
BOG of BOC meetings, Workshops, etc.
University Corporate credit cards can be used to pay allowable travel expenses inadvance. Allowable business travel expenses paid for by departmental credit cards
must be supported by the submission of Expense Reimbursement and expenses paidby corporate credit cards must be supported by copies of receipts.
Direct payment of Travel Expenses must be authorized PRIOR to thepayment is made.
29.3.13 Receipt Requirements
In principle, original receipt or paid bill is required. The receipt must show theamount, date, place and essential character of the expense, and indicate thatpayment was made in full. Photocopies are not acceptable. Duplicate may beprovided in case of loss of the original with explanation from the traveler.

13
ch29_travel –and-meetings_en_20240401_cl29.3.13.1 Air Fare Receipt Requirements
Employees using PTAs do not need to provide proof of purchase of the airline ticket.
Booking confirmation without breakdown of charges and proof of payment are notacceptable for reimbursement.
Acceptable proof of purchase of an airline ticket includes either the original airline
passenger receipt (typically the last coupon of the airline ticket) or e- ticket receipt.
It must provide the following information:•••

Traveler's Name and Name of Air Carrier
Flight Number and Dates of Travel
Destination(s) or Legs of Trip Fare / Class of Travel Total Cost of Ticket

Required documents for airfare reimbursement are as follows:• Itinerary• Receipt• Boarding pass or equivalent proof of travel• Proof of Payment (if not documented on the itinerary/receipt).
Boarding passes must be submitted when a travel agent other than PTAs is used tobook flights. For guest travelers, however, a copy of boarding ticket for return route,including an e-ticket, is acceptable. A copy of boarding passes may be valid withthe statement saying “I hereby claim the reimbursement of flights and I will NOT
double claim this payment to other institutions”.
Reasonable transfer points:
Generally the University will only reimburse the cost of the airfare without a
private transfer point. To reimburse travel expense, the traveler must provide
passenger receipt indicating a reasonable transfer point during travel on the way
to the destination city and the traveler must explain a clear and sufficient reason
for the transfer point.
Any private purpose transfer is not permitted, and a prior approval by thetraveler’s supervisor is required for the transfer with a rational reason. The
University will reimburse the least expensive airfare.
29.3.13.2 Rental Car Receipts:
Car Rental fees may be reimbursed upon submission of an original receipt.
The acceptable receipt is an itemized receipt issued by a car rental company.
29.3.13.3 Receipts for Purchases:
Urgent purchase of goods and services during travel are reimbursable with an
original receipt.
29.3.13.4 Parking Receipts:
Parking charges are a reimbursable expense if supported by a receipt. For
overnight parking charge, the parking expense must be separate from the lodging
amount.
14ch29_travel –and-meetings_en_20240401_cl29.3.13.5 Missing Receipts:
The requirements listed below must be followed if the receipt for an expense is lostor unobtainable:• In case of loss of a receipt, the traveler must contact the provider of the services.
Most hotels, airlines, and car rental agencies will provide a copy of the receipt.
• If a receipt or duplicate cannot be obtained, the traveler must submit an
itemized list indicating what the expenses were with a combination of credit
card statement, copy of bankcard statement plus other documentation thatmight be necessary to justify the expense to an external audit or to the tax
authorities.
• When submitting a duplicate copy of a receipt or alternate documentation (aswith all expenses), the traveler must write and sign this statement for eachmissing receipt:“I HEREBY CERTIFY that this expense is true and that I have incurred thedescribed expense in the discharge of my official duties for the University andhave not been reimbursed and have not filed nor will I file for reimbursementfrom any other source for said expense.”
29.4 Responsibilities
29.4.1 Traveler
It is the responsibility of the traveler to provide an accurate and truthfulrepresentation of allowable expenses to be paid by the University. Proper receipts
and documentation, including allocations between personal and business activities(if applicable) must be clearly identified on the request. Personal expenses are notreimbursable. In the case of overpayment or payment of personal expense non
eligible as business expense is found (miscalculation, advance payment by the
University etc.), traveler must return the amount immediately to the University upon
notification.
After the trip the traveler must submit a Travel Expense Settlement and supporting
receipts to Travel Expense Team of Procurement and Supplies Section. Allowable
travel expenses must be properly substantiated and submitted within certain time
limitations. Travel reimbursement request and accompanying documents should be
supplied within 20 business days after the trip. Reimbursement claims will not begiven priority beyond that date.
Processing takes about 10 business days.
Loss of Tickets and Other Transport Documents.
All transportation tickets should be guarded as carefully as cash. In cases where
paper tickets are lost, the travel agency should be notified immediately so thatalternative arrangements can be made.
Traveler should state purpose of business specifically in travel request form andattach the evidence of the purpose (date, place, program etc. of academic conference,meeting, discussion, seminar, event etc.) In case of meeting, discussion or joint
research, please state name, date and time to meet.
15
ch29_travel –and-meetings_en_20240401_cl

If traveler shares accommodation with his/her traveler’s spouse, family member orpartner who is an employee of the University, both of the traveler must declare it intheir travel request form accordingly.
If traveler claims per diem for weekends and national holidays, traveler needs tostate concrete content of work in travel reimbursement form.
29.4.2 Certified Approver(s)When reviewing the travel request, the certified approver(s) must verify thefollowing based on travel request form and attached evidence under his/her
responsibility (which shows dates and contents of academic conference, workshop,
symposium, seminar, summer school etc, and clear specification of name, date andtime for meeting with faculty or researcher of university or institution.).
•
•
•
•
•

The allowability and reasonableness of the travel
The availability of funds for the trip
The trip falls within the intent of the funds being used
University Travel Policy is followed
The necessity of the travel if traveler travels to the same area and the same periodwith his/her spouse, family member or partner who is an employee of the
University.

When authorizing Travel Expense Settlement, it is the responsibility of theapprover(s) (signatory) to• review the expenses,• ensure that the information contained on the report is properly documented andsupported by attached receipts, in compliance with University policies, and• ensure that the expenses are for University business purposes.
• ensure that the correct codes (budgetary unit (BU), travel number etc.) are used.
• confirm concrete content of work for payment of per diem for weekends andnational holidays.

•

In the case of CEO/President and Vice CEO, mutual checking should be made(only for requests)

29.5 Procedures
29.5.1 Procedure for Travel request, travel approval and advancepayment
29.5.1.1 Travel request and approval
Travel request and approval is electronic and managed in OIST ERP system.
29.5.1.2 Travel advances
Travel Advance is electronic and managed in OIST ERP system.

16
ch29_travel –and-meetings_en_20240401_cl29.5.1.3 Direct Payment of Travel Expenses
Direct payment of Travel expense is electronic and manages in OIST ERP system.
29.5.2 Procedures for travel expense reimbursement, per-diem andlodging allowance
Travel expense reimbursement, per-diem and lodging allowance are electronic andmanaged in OIST ERP system. See ERP manual/travel
Procedures for “outside duty” reimbursement are electronic and managed in OISTERP system. See ERP manual/expense reimbursement
29.5.3 Request for Meeting Expense Reimbursement
Procedures for Meeting Expense Reimbursement are electronic and managed in
OIST ERP system. See ERP manual/Meeting Expense
NOTE: When requesting an approval for the exceptional meeting expenses [Link:
29.3.9.3] in advance, notify explicitly so and provide a sufficient justification that therequested expenses meet the standard set out by the rules in this chapter, in OISTERP system. In addition to the normal approval process, an approval by the
President is required.
29.5.4 Table of Amounts for Travel Expense Reimbursement(appendix &table) [Link: 26.9]
29.6 Forms
29.6.1 Travel request and reimbursement form
Travel request and Travel & Expense report are Included in OIST ERP system.
29.6.2 Missing receipt
Missing receipt form [Link]
29.6.3 Application for Creation of a New Honorarium Category[Link]
29.7 Contacts
29.7.1 Policy Owner
Vice President for Financial Management
29.7.2 Other Contacts
Travel Expense Team of Procurement and Supplies Section
29.8 Definitions
Accountable Plan

A plan under which an employer reimburses an
employee for expenses and is not required to report
the reimbursement as taxable income to the employee.
17ch29_travel –and-meetings_en_20240401_cl

The employee must document business purpose,
substantiate expenses, and return any amount inexcess of substantiated expenses to the employer.
Allowable expense

A necessary, reasonable, and appropriate expense
incurred for the primary benefit of University businessand therefore permitted to be reimbursed or directly
charged based on the permission of the University orby the terms of federally or privately sponsoredagreements.

Appropriate Business
ExpenseAn ordinary and reasonable charge for goods orservices that fosters or supports the ongoing missionsof the university.

Away from Home

For purposes of business expenses, “home” is definedas the person’s regular place of business, not his/her
personal residence.
Travel expenses qualify as business expenses only if
the traveler is away from home at a temporary work
site.

Business travel

Travel for the purpose of conducting business for thesole benefit of the University.

Collision Damage
Waiver/Liability
Damage Waiver(CDW/LDW)
Daily Standard
Allowance (DSA)
Direct Deposit

A type of insurance that provides protection for any
damage that may occur to the vehicle you have rented.
If renting a vehicle, make sure you have this coverage.

Domestic Travel

Travel within Japan

Employee

Employee is defined as someone who has been directly
hired by the University. They can be either permanentor on fixed-term contracts. Part-time employees who
have been hired directly by the University are also
considered employees.

Extended Travel

Travel that exceeds 30 consecutive days.

Foreign National

An individual who is not a citizen of Japan.

Faculty

Defined in Chapter 30.2.2.1.2.

See Per Diem
A payment method in which the University directly
deposits a payment into an employee’s bank account.
This method is available for travel payments only if theindividual is an employee of the University and has
elected direct deposit for his or her payroll check.

18
ch29_travel –and-meetings_en_20240401_clForeign Travel

Travel outside Japan or travel from and to Japan

Honorarium

Payment to an individual in return for professionalcounsel, a seminar or guest lecture, service on an OIST
committee etc, at the request of the University

Incidentals Expenses

Minor expenses included in the per diem rate for"meals and incidentals" (M & I).

Key administrative
staff
Lodging Allowance

Staff that report directly to the President

Meetings

Meetings or Ceremonies to promote University
activities, goals, and mission.

Miscellaneous
Expenses

Expenses for ground transportation (e.g., taxis, airport
shuttle services, public transportation) and othervarious non- personal expenses. Miscellaneous
expenses include tips, mailing expenses, etc.

Moving Expenses

Travel expenses associated with an employee's moveto a new regular place of business.

Official Travel

Travel on approved university business between“home” (i.e., regular place of business) and anotherdestination. Travel between one’s personal residence
and one’s regular place of business is commuting, notofficial travel.

Ordinary, Necessary,
and Reasonable
ExpenseAn expense is ordinary if it is normal and customary.
An expense is necessary if it is appropriate and helpful
to the business. An expense is reasonable if a prudent
person would incur the expense in similar
circumstances.

Original receipt

The original merchant receipt or invoice issued by the
supplier or service provider to document andsubstantiate the business transaction. When theoriginal receipt is not available or does not containadequate information, a cancelled check, credit card
receipt, supplier statement, or a paid notice will be
accepted.

Outside Duty

Business travel within the area of 80 km that does not
require lodging

Allowance for accommodation including breakfast

Participating/preferred Travel agencies at which you will receive theTravel Agencies <PTA> University’s discounts or superior service for travelrelated services, e.g., airfare, hotels, car rentals.
Per diem

Standard allowance for meals and miscellany expenses
19ch29_travel –and-meetings_en_20240401_clfor travel with at least one of overnight stays (same as
Daily standard allowance - DSA).
Personal Expense

An expense for personal items such as clothing,luggage, toiletries, newspapers, magazines, movies, orother entertainment.

Proof of Payment

Documentation that reflects date, amount, and that apayment was made (cash register receipt, credit card
receipt, a bank or credit card statement, a copy of acheck, or a cancelled check).

Receipt

A written acknowledgement that something has been
received; some receipts do not include key information
required by accountable plan rules such as date,amount, description of good or service, etc.

Senior Level Executive

Defined in Chapter 30.2.2.1.1.

Senior staff

CEO/President, Vice CEO, Executive Vice President,
Provost, Secretary General, Dean, Vice President,
Faculty, Auditor

Signature Authority

The authority to make a payment from a department’s
operating account.

Sponsored Project

A signed award (grant, contract, or cooperative
agreement) under which the university agrees toperform a certain scope of work for an externalsponsor.

Sponsoring Agency

A governmental or private organization that provides
funding for a sponsored project

Substantiation

Written documentation to support an incurredbusiness expense that includes the original receipt,
documentation of business purpose, time and place,names of persons in attendance, and appropriate
expense report or voucher for the incurred cost as
evidence that the expenses were incurred or paid.

SufficientDocumentary Evidence

Information and documentation that, when taken as awhole, substantiates the expense and businesspurpose under the accountable plan rules. Sufficient
documentation should include who, what, when,
where, why, and how much.

Supervisor

Supervisor is the individual who evaluates theemployee's
performance,
recommends
salaryadjustments, and is the hiring authority for the
position.
20
ch29_travel –and-meetings_en_20240401_clTemporary Work Site

A work location away from an individual’s regular
work site. Travel expenses qualify as business
expenses only if the traveler is “away from home” at a
temporary work site. An assignment that is expectedto last more than 12 months is classified as indefinite,
not temporary.

Transaction Authority

The authority to commit the university to receive or
expend resources.

Travel Advance

Payments made to or on behalf of a traveler prior totravel, and recorded in a receivable account in theuniversity's accounting system.

Travel Expenses

For tax purposes, the ordinary, necessary, andreasonable expenses of traveling away from home to atemporary work site.

Appendix A Reimbursable Expenses
General Expenses (All Travel)
Expense Must be Required for University Business Trip
Transportation , lodging and meal (1)Baggage charges
a. Transportation charges for authorized excess baggage when carrying equipment
necessary to complete official businessb. Necessary charges for storage when such are a result from official businessc. Charges for checking baggage
d. Charges or tips at transportation terminals for handling property of the
University and/or tips for services such as taxi, shuttle or courtesy transportation
drivers.
Services of guides, interpreters, or drivers
Services of typists, data processors, or stenographers
Use of computers, printers, fax machines, and scanners when necessary to complete
official business mission
Fees for conference/meeting rooms and equipment when necessary to complete
official business mission
Official telephone calls/service, such as faxes, telegrams, Internet etc.
Lodging taxes
Laundry, cleaning, and pressing of clothing (To qualify for this expense, the traveler
must incur a minimum of 4 consecutive nights on official University business.)
Energy surcharge and lodging fees when such fees are not optional. Example: Safe
Emergency purchases of materials or services (i.e., film, batteries, photocopying,etc.) when necessary to complete official business mission.
Sales tax

21
ch29_travel –and-meetings_en_20240401_cl

Special Expenses (Specific to Foreign Travel)
Expense Must be Required for University Business Trip
Visa fees
Foreign country exit fees
Costs of photographs for visas
Costs of birth, health, and identity certificates
Charges for inoculations necessary for foreign travel(1) when not covered by per diem and lodging allowance
Other Fees
(1) Many travel agencies charge ticket processing fees in addition to the actual cost of
travel arrangements. Processing fees will be reimbursed by the University.
(2) Many airlines, particularly low cost airlines, charge fees to check luggage, select anaisle/window seat, early check-in, etc. If the traveler deems these services
necessary and has the budget to support the fees, these fees will be reimbursed by
the University.
(3) Excess Baggage
Employees will be reimbursed for excess baggage charges in the following
circumstances:• When traveling with heavy or bulk materials or equipment necessary for business• When traveling for more than fourteen days.
• Documentation must be included with the Travel Expense Report explaining thenature of the excess baggage charge.
Appendix B Non-Reimbursable Expenses
The following miscellaneous expenses will not be reimbursed.
• airline/car rental upgrades• babysitting or childcare costs• car repairs/routine maintenance or locksmith charges• clothing, luggage, briefcases• credit card delinquency fees/finance charges/annual fees
• duplicate insurance on rental vehicles (CDW-See Rental Car Insurance)• expenses for travel companions or family [Link 29.2.4]• expenses incurred during personal time not directly related with the businesspurpose.
• frequent-flyer miles• health club facilities, saunas, massages• helicopter services for airport transfers• kennel fees and pet care for pets while on travel status• loss/theft of cash
• loss/theft of personal property (lost baggage, etc.)• magazines, books, newspapers, or movies• non-compulsory health insurance coverage (annual fee)22ch29_travel –and-meetings_en_20240401_cl

•
•
•
•

optional travel or baggage insurance
parking or traffic violation tickets
personal accident or property insurance
personal entertainment/grooming/gifts/souvenirs

Caution: This list of non-reimbursable expenses is intended to be representative, notcomprehensive.
Unallowable Air Travel Purchases/Expenses(1) Airline Frequent Flyer Programs(a) The University will not reimburse travelers for tickets purchased withfrequent flyer miles.
(b) Frequent flyer memberships should not influence travelers to select a flightthat is not the lowest priced flight available.
(c) Frequent flyer miles earned by any traveler during University business travel
may be retained by the traveler for business use.
Employees are permitted to use personal airline miles, "points," or other for
upgrades; however, the University will not reimburse employees for the cash
value of these upgrades.
(2) Airport/Airline Club Memberships(a) Dues for membership in any airport/airline club are not reimbursable.
Appendix C Cost per Meeting
AttendeeBreakfast

Lunch

DinnerCosts for Visitor (per person)
One participant
Maximum Costs
Two or more
for OIST members
participants

2,000 JPY
2,000 JPY

2,500 JPY
2,500 JPY

4,000 JPY

5,000 JPY

6,000 JPY
6,000 JPY
12,000JPY

Appendix D Approver and Consultant for Meeting
Exceptional Cases
Requester
ApproverFinancial Management Division
Secretary General
Research Unit / Office of the Provost /Research Resources & Finance Section /VPF
Academic Agreement Section / Core
Facilities
in other cases
VPF

Expensesfor

Consultant
n/aProvostn/a23ch29_travel –and-meetings_en_20240401_cl