Handbook for the Appropriate
Use of Research Funding

Nara Institute of Science and Technology

Introduction
Most of the research funding at Nara Institute of Science andTechnology (NAIST) is received from valuable taxes. Hence, it isnecessary to use research funding properly and effectively, to strive toyield the maximum benefit from them, and at the same time to conduct
research activities in a manner that lives up to the trust of society atlarge. The misuse of research funding greatly erodes societal mandates,
and not only undermines the trust placed in the researchers involved
and the institutions to which they belong, it also undermines the very
trust in academic research, science and technology in general.
With the objective of preventing the mis/inappropriate use of researchfunding stemming from a lack of understanding of accounting
procedures, etc., this handbook outlines the rules, etc. concerning theuse of research funding for NAIST faculty and staff members in asclear a manner as possible.
Faculty and staff members are asked to utilize this handbook to gain aproper understanding of these basic rules, faithfully strive to use
research funding properly, and create an environment in which faculty
members do not misuse funding and instances of misuse do not occur.

Table of Contents

Introduction
1. Basic Policies for Measures to Prevent theMisuse of Research Funding

1

2. System of responsibility for the administrationand management of research funding2

3. Codes of conduct for members

3

4. Compliance education ・ awareness activities

4

5. Researchers’ obligations and prohibitions

5

6. Examples of misuse

6

7. Types of research funding

8

8. Use of competitive research funding

11

9. Grants-in-Aid for Scientific Research

12

10. Proper procedures for using research funding

14

11. Acceptance Inspection Center

25

12. Punishment for misuse of research funding

26

13. Response desk for the prevention of the misuse of
research funding28

14. Consultation desks for rules and procedures on theuse of research funding29

15. Various forms

30

Code of Conduct for Members of Faculty and Staff at NAIST
Code of Conduct for Research Activities at NAIST

1. Basic Policies for Measures to Prevent the Misuse of Research Funding
Nara Institute of Science and Technology Basic for Measures to Prevent the Misuse of Research Funding
The Nara Institute of Science and Technology (hereafter abbreviated as “NAIST”), in keeping with the“Guidelines for the Management and Audit of Public Research Funds in Research Institutions (Implementation
Criteria)” (Decision of February 15, 2007 by the Minister of Education, Culture, Sports, Science, and Technology),
and to properly administer and manage all expenses managed by NAIST (hereafter referred to as “researchfunding”), will put into place the following measures to prevent the misuse of research funding.
○ Clarification of a system of responsibility
As Chief Managing Officer, the President presides over NAIST, and bears ultimate responsibility for theadministration and management of research funding.
As Presiding Managing Officer, the Executive Director of Research assists the Chief Managing Officer, has thepractical responsibility and authority to preside over NAIST as a whole in carrying out the administration andmanagement of research funding.
As Compliance Officers, the Dean, etc., have the practical responsibility and authority over the graduate schools,
etc. in carrying out the administration and management of research funding.
As Deputy Compliance Officers, Division Directors assist the Compliance Officers in carrying out theadministration and management of research funding.
○ The establishment of an environment to serve as the foundation for proper administration andmanagement
Working from the premise that there is always the possibility for research funding to be misused, we will take thefollowing steps to establish an environment to serve as the foundation for the proper administration andmanagement of research funding:(1) Clarify and unify rules concerning clerical processing procedures related to research funding(2) Clarify administrative authority concerning clerical processing related to research funding(3) Raise awareness among all members involved in the administration and management of research funding(4) Establish regulations for the handling of whistleblowing, etc. as well as regulations regarding investigations anddisciplinary actions, and apply those regulations fairly and transparently○ Identifying the factors that cause instances of misuse to occur, formulating and implementing a
Misuse Prevention Plan
Under the authority of the Chief Managing Officer, we will establish a system for promoting misuse prevention
measures, identify the factors that cause instances of misuse to occur, formulate a Research Funding Misuse
Prevention Plan, and implement the system and plan.
○ Actions to properly administer and manage research funding
In keeping with the Research Funding Misuse Prevention Plan, and under a system of centralized clerical
processing, we will implement budgets properly. In addition, we will take measures to prevent collusive
relationships with vendors, such as establishing an acceptance inspection center, and build a system that allows
for viable checks by third parties, so that we can identify problems that could lead to misuse of research funding.
○ Ensuring that information gets out and is shared
We will establish an office capable of taking questions/consultations from within and outside NAIST regarding
rules, etc. for research funding use. In addition, we will make policies and such concerning efforts to prevent themisuse of research funding publicly available on NAIST’s website.
○Modes of monitoring
To serve as the center of a monitoring system that is viable from the perspective of all of NAIST, an independent
monitoring office, established under the authority of the President, will coordinate with the Auditor, accounting
auditors, the administrative offices, etc. In addition, in accordance with the realities of research funding use at
NAIST, it will analyze the factors that cause instances of misuse to occur, carry out focused and dynamic
monitoring of those risks (risk-approach monitoring), and work to improve and strengthen permanent,organizational checks.

１2. System of responsibility for the administration and management ofresearch funding
In accordance with its internal regulations, NAIST makes clear its system of
responsibility for the administration and management of research funding at NAIST.
Chief Managing Officer: President• To preside over affairs concerning the administration and management of research funding and to bear ultimate
responsibility for them, the office of Chief Managing Officer will be established and be filled by the President.
• The Chief Managing Officer shall formulate and make widely known Basic Policies for Measures to Prevent theMisuse of Research Funding (hereafter referred to as the “Basic Policies”), and shall take the steps necessary to
implement measures to prevent misuse.
• The Chief Managing Officer must exercise leadership appropriately so that the Presiding Managing Officer, theCompliance Officers and the Deputy Compliance Officers can carry out the administration and management ofresearch funding in a responsible manner.

Presiding Managing Officer: Executive Director of Research• To assist the Chief Managing Officer and to bear the practical responsibility and authority to preside over NAIST asa whole regarding the administration and management of research funding, the office of Presiding Managing
Officer will be established and be filled by the Executive Director of Research.
• The Presiding Managing Officer is the person who presides over the organization-wide systems of measures toprevent misuse. In accordance with the Basic Policies, the Presiding Managing Officer shall formulate andimplement concrete measures for NAIST as a whole, check the progress of their implementation, and report onthat progress to the Chief Managing Officer.

Compliance Officers: Dean, etc.
• As persons who bear practical responsibility and authority for the administration and management of researchfunding in the graduate school (including administrative office), the Information Technology Center, the Life
Science Collaboration Center, the Center for Material Research Platform, Data Science Center, the Health Care
Center, the Strategic Planning Department, the Institute for the Advancement of Education, the Institute for
Research Initiatives, the Auditing Office, Office for Diversity and Inclusion, Regional Co-creation Office, Center forInternational Students and Scholars and the Administrative offices (including the Technical Service Office), (theseare hereafter referred to as the “graduate school, etc.”), the office of Compliance Officer will be established and be
filled by the Dean, etc.
• Under the direction of the Presiding Managing Officer, Compliance Officers must perform the duties listed below at
the graduate school, etc. which they manage and oversee:(1) To implement measures to prevent misuse, check the progress of their implementation, and regularly report onthat progress in writing to the Presiding Managing Officer(2) To implement compliance education for staff, etc. for the prevention of misuse, and to manage and oversee thelevel of attendance of workshops thereof(3) To conduct monitoring regarding the proper management, execution, and other implementation of researchfunding by staff, etc., and to order improvements to be made as necessary.

Deputy Compliance Officers: Vice Dean, etc.
・To assist Compliance Officers in the graduate school (including administrative offices), the offices of Deputy
Compliance Officer will be filled by the Vice Dean. (Compliance Officers may appoint additional Deputy Compliance
Officers when deemed necessary.)
・Under the direction of Compliance Officers, Deputy Compliance Officers act to prevent misuse of research funding.

２3. Codes of conduct for members
Basic codes of conduct for members of NAIST are prescribed in the form of the “Codeof Conduct for Members of Faculty and Staff at NAIST” and the “Code of Conduct for
Research Activities at NAIST”(pp. 36—38 of this document).

Code of Conduct for Members of Faculty and Staff at NAIST
These are outlines for basic conduct in all education and research activities that each and every
member of faculty and staff at NAIST must observe so that we may endure as an institution of
education and research and develop together with society at large and maintain society's trust in us.

Legal compliance

Awareness of oursocial mission

Respect for human rights

Disclosure of information and respect
for intellectual property rights

Environmental consciousness

Securing health and safety andresponding to contingencies

Proper managementof NAIST assets

Code of Conduct for Research Activities at NAISTIn keeping with the meaning and role of our research activities, these are outlines for basic
conduct that all persons involved in research at NAIST must observe as they engage in research.

Responsibilities ofresearchers

Self-improvement

Explanation and disclosure

Research activities

Improvement ofresearch environment

Appropriate use of
research funding

Concern for research subjects, the environment,
safety, and related issues, and respect for bioethics
Interpersonal
relationships

Elimination of discriminationand harassment

Conflicts ofinterest

３4. Compliance education・awareness activities
At NAIST, we are implementing a plan for organized compliance education andawareness activities with the aim of promoting understanding and raising awarenessof measures to prevent fraudulent research expenses (main measures are listed
below).
Compliance education○Compliance Workshop on the Appropriate Use of Research Funding
Target participants: Faculty/staff employed by NAIST (including JSPS research
fellows), etc. (Note: Compliance education for students is conducted separately.)
Time: Around July to October
Details: Compliance education using e-learning (includes comprehension check)○Training for new employees
Target participants: New faculty and staff
Time: When starting employment at NAIST
Details: Video explaining how to prevent fraudulent use of research funds○Explanatory meeting on rules for using Kakenhi (Grant-in-Aid)Target participants: Executive Directors, compliance officers, Deputy complianceofficers, researchers
Time: Around July
Details: Face-to-face explanation of the rules for using Kakenhi
Educational activities○Awareness-raising activities by president's video message on prevention of
fraudulent research expenses
Time: Quarterly
Details: Fraud prevention, promoting consultation desk and whistleblower system○Distribution of student flyers
Time: At the time of admission
Details: Dissemination of basic rules regarding expenses such as honorariums andtravel expenses, misconduct cases, and consultation desk.

４

5. Researchers’ obligations and prohibitions

・To ensure the proper use of research funding, the following are prescribed by NAIST
regulations:Staff must maintain a high sense of ethics and must notmisuse research funding.

Obligations ofstaff, etc.

Staff must follow the directions of Compliance Officers and
Deputy Compliance Officers in accordance with NAIST
regulations.
Staff must participate in compliance education implemented
by Compliance Officers.
Staff must cooperate in investigations, etc. regarding misuseof research funding as prescribed in NAIST regulations.

・The following are prohibitions that researchers must be particularly careful of:

Fictitious compensations/rewards

Prohibitions

Fictitious travel and padded billing for
travel expenses
Fictitious purchases (deposits) and thealteration of documents

５6. Examples of misuse
Fictitious
compensations/rewards○ In compensating or rewarding research assistants, students, or research collaborators,
a person fills in work time in a job attendance log that differs from the actual time
worked by them, bills the school for the inflated amount, and as a result receives
research funding fraudulently.
○ A person bills the school to compensate or reward students, etc. for work not actuallydone, spends it fraudulently, has the student return the money to the laboratory (i.e. a
kickback), and uses that money to cover expenses necessary for the management
and administration of that laboratory.
*Kickbacks
The act of forcing a student, etc. to return part or all of a compensation or reward (akickback), even when that compensation or reward was paid properly based on work
done, and regardless of the student’s complicity, is considered inappropriate conduct
in light of societal norms. For this reason, kickbacks are forbidden at NAIST.
Fictitious travel and padded billing for travel
expenses○ Billing the school for travel-related expenses despite having received travel expenses
from another organization, hence receiving traveling expenses doubly.
○ Billing and receiving travel expenses for a one-night, two-day trip even though youchanged your plans and came back the same day.
○ Billing and receiving money for a trip despite the fact that you cancelled that trip, anddiverting that money to another trip for purposes other than the research for theoriginal trip.
○ Billing the school for travel expenses for travel of a personal nature (e.g. a trip to yourhometown).
○Although having purchased discount air tickets, asking the travel agent to generate aquote and bill for standard air fare, and in doing so billing the school for and receiving
padded travel expenses.
○ Even though you bought a package tour that included hotel expenses and the air fare,you bill and receive the total amount of the trip as the air fare.
○ Billing and receiving travel expenses for staying at a hotel even though you stayed atyour own home, etc., which is close to your trip destination.
６

Fictitious orders (deposits) and the alterationof documents○ Making a fictitious order because there were excess research funding and making thevendor keep the research funding paid as a deposit for laboratory expendables andsuch for the next academic year for.
○ Making a vendor create false documents, i.e. documents that do not reflect the true
nature of the transactions in order to cover the purchase of office appliances andfacility refurbishment expenses that cannot be covered by the relevant expensebudget, and making the school pay those expenses.
○ Paying for products yet to be delivered as if they have been delivered, i.e. making a
vendor create false documents making it appear that products have been delivered
within the academic year when in fact they are scheduled to be delivered in or after
April of the following academic year.
○ Instructing a vendor to create false delivery statement showing a delivery date in April,even though the relevant products were actually delivered in March, and thereby using
the budget for the new year, because research funding for that year was insufficient.
○ Instructing a vendor to leave the date blank on a delivery statement for a product that
was actually delivered in April and paying for it with the budget of the previous
academic year because research funding was left over.

７

7. Types of research funding
Research funding can be divided into the following five general categories. The rules that must be
observed differ for each research fund category. In addition, commissioned research funding, joint
research funding, and subsidies entail research (or projects) specific to that outlined in written plans andcontracts, and the use thereof is limited to expenses directly necessary for the execution of those projects. For
this reason, the use of such research funding are governed by rules that are more stringent than those forgeneral grants and administrative expense grants.
Type of research funding
Commissioned research funding(certain joint research funding

Types of rules(1) Contracts
Project manuals

included)(2) Accounting rules and other such NAIST regulations

Joint research funding(1) Contracts(2) Accounting rules and other such NAIST regulations

Subsidies(1) Laws meant to ensure the proper execution of budgets involving subsidies, etc.
Rules for use by researchers (conditions for subsidies), (JSPS, MEXT), etc.
(2) Accounting rules and other such NAIST regulations

Grants(1) Grant objectives, grant conditions(2) Accounting rules and other such NAIST regulations

Administrative expense grants(1) Accounting rules and other such NAIST regulations

Commissioned research funding (including certain joint research funding) and subsidies haverules that differ from project to project. The appropriate use of research funding in accordance withthe rules requires accountability in terms of account auditing, etc.
In particular, commissioned research funding and subsidies from government agencies andindependent administrative institutions are both sourced from taxpayer money, and rules for each project
are prescribed in detail.
Furthermore, even in cases of commissioned research funding and joint research funding
involving contracts with foundations, private-sector companies, etc., some projects still have thenational government as the source of funding, so caution is still necessary.
Research funding management and the various procedures must be done by the Institute as an
institution, rather than by the principle researcher as an individual. In the interests of furtheringresearch activities, it is necessary to manage the institution in a manner that keeps individual
researchers from unintentionally violating rules and misusing funding.

８•Differences between commissioned research funding (commission expenses) and subsidies as they relate to the national government
Commissioned research funding (commission expenses)

Subsidies

Mutual agreement and counter-performancerequired=compensation-like

Subsidies (unilateral; no counter-performance=grant-like)

Commissioner

Subsidized
business

National
government

Definitions

National
government

Subsidized business“Expenses paid out as counter-performance when thegovernment commissions another institution or specific party toperform a government duty or project.” This refers to a duty
originally performed by the government that a commissioned
institution performs in the government's stead.

“Monetary provisions granted for a specific government duty or
project deemed from a national perspective to be in the public
interest for which no counter-performance is required tocontribute to the implementation of said duty or project." Thisfunctions as financial aid to the subsidized businessfor the project.

Commission
contract

Decision to grantDistribution method

A civil law quasi-consignment contract

An administrative act

Recipient

Institution

Government consignment contracts are generally formed withinstitutions. Regarding commission expenses, they are
exclusively with institutions.
National
government

There are various forms depending on the system.
(Example: Individual grant through a Grant-in-Aid for Scientific Research)

Subsidized business

Asset possession

Reverts to the government after ownership is transferred(With some exceptions)

National
government

Various forms, e.g. individual, group,
institution,

There are, however, certain restraints on disposition, etc.
pursuant to Article 22 of the Subsidies Act.

Intellectual property possession

Pursuant to Article 17 of the Industrial Technology
Enhancement Act (the Japanese version of the Bayh–Dole Act),
if certain conditions are met, intellectual property rights canrevert to the commissioned institution.
Approval is necessary for transferring intellectual property
rights to third parties (with the exception of some transfers).

Same as a contract according tonational laws and regulations foraccounting and civil law

Strategic Basic Research
Programs, etc.

Belongs to the subsidized business(In the case of Grants-in-Aid for Scientific Research, the rules ofthe organization to which the researcher belongs are followed)

Related laws
and regulations

Project content is constrained by contract based on anagreement between the two parties. Concerning commission
expenses, there are stipulations for the execution of otheraccounting tasks based on the “Clerical Processing Guidelines.”

Subsidized businessAct on Regulation of Execution of
Budget Pertaining to Subsidies(Subsidies Act)

Legally designated fundamental framework for clerical work forprocedures and projects, from fund application to the settling of fundaccounts. Specific conditions and such are are pursuant to the subsidy
conditions and subsidy fund provision guidelines established by therespective government ministries. (Example: stipulations for the handlingof Grants-in-Aid for Scientific Research)

Major examples ofcompetitive funding

Grants-in-Aid for Scientific
Research
９

Grants received from corporations and foundations
The handling of cases in which faculty members, etc. are issued grants, etc. as
individuals is as follows. According to the “NAIST Regulations for the Receipt andManagement of Grants,” such funding shall be received as grants and accounted for at
the Institute.
In cases in which faculty members etc. are issued grants, etc. as individuals from
granting institutions, said faculty members, etc. must promptly regrant the money to
NAIST.
Even in cases in which regranting to the Institute is not necessary, it is still necessary
to report to the Research Cooperation Division in order to keep track of the receipt of
grants, etc.
*Examples of cases in which regranting to the Institute is not necessary:○ Personal reward money (reward money, etc. received with various awards). In
cases where the recipient wants institutional accounting through NAIST, regranting
is possible.
○ Grants for fees and such to invite foreign researchers in which the entire amount
has been paid to the foreign researcher.
○ Cases in which a faculty member, etc. is issued a research grant and it is decided
that that person will retire from NAIST and transfer to another institution within one
month of the date of the receipt, and that person submits a pledge to NAIST that heor she will grant the entire amount to the institution to which he or she is transferring.
○ A grant for participating and presenting at a research gathering overseas in which
the participant receives the grant in the form of reimbursement after having
participated.
○ Grants applied for by a faculty member, but as a member of a separate institution
on group that will be managed by that institution on group.
[Grants received by students]
In principle, grants received by students are managed individually by the students.
However, in the following cases, institutional accounting through NAIST will be performed.
・ Institutional accounting through NAIST is required by the rules of the donor・ Institutional accounting through NAIST is required for the status of the recipient(JSPS Research Fellow, etc.)
・ Other the recipient wants institutional accounting through NAIST.

１０

8. Use of competitive research funding
For competitive research funding, there are restrictions on the use of expenses that varyfrom system to system. When using competitive research funding, please sufficiently
verify the relevant system.
If there are points that are unclear to you, please contact the administrative offices.

○ Matters common to different competitive research funding
Using funding for things other thantheir intended purpose is forbidden
Expenses for which competitive research funding can be used are limited to those that are directly
related to the pursuit of the research topic and those necessary for putting together research
results. Please be sufficiently cautious, as they cannot be spent on other things.

Using funding outside of theresearch period is forbidden
Materials to be purchased with competitive research funding must be delivered within the period
designated as the project period, and must be used for research activities.
Caution is especially necessary, because if large volumes of materials are purchased, etc. at theend of the fiscal year or just before the end of the research period and they are not deemednecessary, you will have to return the research funding. Please work to execute expenses in aplanned manner.

Mixing (combining) with otherexpenses is forbidden
When executing competitive research funding, even if research funding is insufficient, it is not
permitted as a general rule to mix multiple competitive research funding, etc. However, in cases inwhich the amounts for individual projects can be clearly distinguished, or cases in which they areused with the addition of administrative expense grants, combined use may be allowed. Pleasecontact the administrative offices to consult on this matter.

Restrictions on use of expenses
University expenses such as competitive research funding may be used to purchase snacks, tea,coffee, etc. as part of meeting expenses, but the “Request form for meeting expenses” needs tobe submitted to the administrative office in advance to be verified. Please note that it may not be
used to purchase alcohol, cigarettes, other luxury items or hospitality gifts. Among expenses
necessary for improving the research environment (costs for the constructing facilities for a
research wing, etc.), there are some cases where direct expenses cannot be used, so pleasecontact the administration office to consult on this matter.

１１

9. Grants-in-Aid for Scientific Research
Grants-in-Aid for Scientific Research (Kakenhi) comprise two systems with differingrules: the Series of Single-year Grants, and the Multi-year Fund.
Series of Single-year Grants

Grants are approved for multiple fiscal years over the entire
research period.

〈Each fiscal year〉
After grant approval, every year research funding
is received for the relevant year.

〈1st fiscal year〉
After grant approval, research funding for the 1st fiscal year
only is received〈2nd fiscal year and onward〉
Research funding is received at the beginning of the fiscal year
for that fiscal year.

Procuring supplies
across fiscal years

The delivery of materials must be completed byMarch 31, i.e. the end of the fiscal year. Researchfunding may not be used across fiscal years.

As long as it is within the period of the grant project, materials
may be procured across fiscal years.

Carrying funding
forward fromnext year

If research accelerates and one wishes to use
funding from the coming year, it is possible to draw
funding from the coming year (additional
disbursement) using an “Adjustment Fund.”Note: It is not possible to shorten a research
period.

It is possible draw research funding from the coming year asnecessary to advance the research.
Note: It is not possible to shorten the period of a grant project.

■System for carrying over funding〈Reason〉
This is possible only when there is anunanticipated development or unavoidable reason■System for carrying over funding〈Reason〉
Funding may be carried over into the following fiscal year,
regardless of the reason.

〈Procedures〉
Procedures must be taken in advance to carryover funding.
(See the following page)〈Procedures〉
No procedures are necessary in advance to carry over funding.
(The status of use of research funding is to be reported every
fiscal year once it is over)Note: Procedures must be taken in advance to extend theperiod of a grant project.

〈Combining research funding from the next fiscalyear〉
Even when carrying over funding is allowed, it is
not possible to combine and use research funding
from the next fiscal year.

〈Combining of research funding from the next fiscal year〉
It is possible to combine and use research funding from thenext fiscal year.

Carrying funding over into next fiscal year

Grants are approved for each fiscal year.

Receipt of researchfundingGrantapprovals

１２

Multi-year Fund

■Adjustment of funding
If the system for carrying over funding is notapplicable, it is possible to add the unused amountto the research funding for the following fiscal year.
(See the following page)○ System for carrying over funding
If the Grant-in-Aid for Scientific Research-funded research cannot be completed in the scheduled fiscal year for thefollowing unavoidable reasons, reasons which could not have been anticipated at the time of the decision to grant thefunding, research funding can be carried over to the next fiscal year. However, the expenses that are carried overcannot be combined and used with the grant project expenses implemented as a result of the following fiscal year's
budget. Furthermore, as a general rule, expenses that have already been carried over cannot be carried over again.
(There must be prospects for completing the research within the following fiscal year.)
Note that within the multi-year fund framework, it is possible to carry over to the following fiscal year without using
this system.

<Reasons for carrying over>
1. Difficulties with the preliminary survey for the research
When readjustment of the preliminary survey is needed due to unexpected reasons.
2. Difficulties in deciding methods of research
When adoption of new research methods is needed due to unexpected reasons.
3. Conditions related to the plans
Due to unforeseen problem(s), research needs to be postponed until the problem is solved.
4. Difficulties in obtaining materials
When research materials cannot be obtained as scheduled due to unforeseen external factors.
5. Conditions of partner countries
When the research plan needs to be postponed or suspended due to unforeseen conditions ofpartners’ country.
6. Factors related to the weather
When the research plan needs to be postponed or suspended due to unusual weather conditions
such as heavy rain, heavy snow, etc.

○Adjustment of funding“Adjustment of funding” may be available to those granted research funding that are not of the multi-year type, andcertain conditions are met, making it possible to use funding in the next fiscal year or carry funding forward from thenext fiscal year.
(1) Using funding in the next fiscal year
When one wishes to postpone the use of funding to the next fiscal year, normally the carry-over system is andshould be used, but when funding cannot be carried over, or when reasons have arisen requiring funding to be
carried over but the deadline for applying to carry them over has passed, and by using that unused amount in thenext fiscal year it is expected that the research will be advanced, this money is first treated as unneeded andreturned to the national treasury, after which it will be distributed, but as a general rule with entirety of unused
amount as the upper limit.
(2) Carrying funding forward from the next year
If the amount is within the total disbursement amount scheduled for the entire research period as notified at the time
the grant was preliminarily approved, an “Adjustment Fund” may be used by which it is possible to carry forward
funding that were scheduled to be used in or after the next fiscal year and use them in the current fiscal year.

(Please note that it is not possible to allocate in the application the carrying forward of all researchfunding for the following and subsequent years, nor to shorten the research period. )１３

10. Proper procedures for using research funding
Procedure flow chart
Personnel costs (hiring of researchers, research assistants, etc.)
Explanation to the persons you plan tohire of their duties, the duration of
those duties, and the amount per unitof work done

Submission of required
documents(by the principle researcher)・Applications for
employment
・ Curricula vitae
・Most recent
academic transcripts/
certificates ofcompletion, etc.

Procedures for hiring

Employment agreements
concluded

Performance of duties

Payment of compensation
Points of caution:
・In the case of employment using commissioned research funding or joint research funding or Grants-in-Aid for
Scientific Research, employees are obligated to work full-time.
(For example, he or she cannot go on trips and such involving other projects).
・The principle researcher (the person in charge of the budget) is asked to manage employee work times. For people
working under discretionary flexible schedules, the method for carrying out duties is left to the discretion of theemployees engaged in said duties. Nevertheless, please make sure that they do not work until late at night or on
their days off.
・The principle researcher (the person in charge of the budget) is asked to confirm, organize, and keep documents
and such (lab notebooks, etc.) that can prove the fact that the employee has engaged in the relevant work.
・In the case of employment using commissioned / certain joint research funding, some projects require thesubmission of a journal of duties performed in addition to a job attendance log,.

１４

Monetary rewards
Rewards for part-time work
Explanation to part-time
employees of duties, theirduration, and the amount perunit of work done
Request to Engage (for amountper hour), etc.

Performance of duties, “jobattendance log”

Request for payment of reward(from principle researcher)

Payment to part-time employee

Rewards for lectures
Scheduling of lecture

Request to Engage (for amounts
per lecture and per page), etc.

Letter of request to head of
lecturer's institution

Lecture given, confirmation thereof,
and report of lecture given (byprinciple researcher)

Request for payment of reward(from principle researcher)

Payment procedures

Points of caution:
・For commissioned / certain joint research funding, there are some projects that forbid payment ofmonetary rewards to part-time employees.
・Monetary rewards to part-time employees are limited to research assistance duties stated in
the Monetary Reward Regulations.
・Please fill in the details of duties performed in the “Request to Engage (for amount per hour)” sothat it is clear that said duties are those performed as part of the relevant project.
・Do not fail to submit the Request to Engage in advance.
・The person in charge of requesting work should not be the same person to confirm its execution(person who confirms work execution).

１５

Travel expenses

Reimbursement

Payment by rough estimate

Travel order/request

Travel order/request

Travel undertaken

Procedures for billing/roughestimate payment

Travel Report, billing for travel
expenses, submission of proof

Travel undertaken

Payment procedures

Travel Report, submission of
proof

Completion of procedures(Possibly additional
payment/return of balance)

Points of caution:・After your trip is complete, please submit a Travel Report.
・Please indicate the duration of trip, official business destination, the official business details, the times ofofficial business, who you met with, and where you stayed (if the trip involved staying overnight) in theTravel Report. In addition, please make sure that the person who took the official trip signs his/her nameby hand on the Travel Report.
・In the case of commissioned / certain joint research expenses, you may need to submit a report
separately in a predetermined format.
・To prove that you have not overbilled, please attach articles of proof, such as boarding pass stubs andthe like. (In the case of payment by rough estimate, do not forget to submit documents of proof after yourtrip.)
・In the event that the schedule of your trip has changed or your trip has been cancelled, promptly carryout the procedures for such changes.

１６

Travel expenses: List of necessary documents
Submission formats and evidential documents
1) Travel Order Log/ Travel Request Log/ Data card
Documents ofproof:

Documents showing ① “Official business date(s)", ② "destination of official business" and③"details of official business". ( ※ It can be one document if all of the above information is included. ）Persons affiliated with NAIST

Visitors(Faculty, staff and students)

○

○

○

○

○
○
○

○
○
○

○

○

○[With own signature]

Not needed（※4）

For all business trips－

For researcher meetings, etc.

－

[Examples]*Participation in an academic conference, training course, seminar, workshop, meeting or briefing
Convening notice, program, invitation, schedule, application to participate, return emails regarding
participation, etc.
*Research meetings, surveys, collection of materials
Appointment related email (please include above information as much as possible), etc.
*Experiments

Applications to use facilities, etc.

Please note: If it is difficult to submit the documents, please include all the details in your Travel Report.

The following are documents of proof needed in the cases below:◆If you are flying
Documents ofproof:① Your flight schedule (showing your flight itinerary)② Details of your airfare (a document showing the breakdown)③ Receipts※ ③ Receipts can be submitted after business trip in case of payment by rough estimate.

◆If you need to stay overnight prior to or after your official business
Documents ofproof:

Document(s) indicating the times you began or concluded your official business※ Travel Order (Request) Log or attached document indicating the times of official business is also accepted.

2) Travel Report

These must be
included:"Duration of trip", "official business destination", "official business" and "official business details" ( ※ 1)

"Names and affiliations of persons met" and "times of official business (visits)" (※ 2)"accommodations" ( ※3)

Required for accommodation payment－○

Not needed○○（ ※ 1 ） In cases where a conference is held over multiple days, indicate the lectures attended on each day
in the section for the official business details.
（ ※ 2 ） "times of official business (visits)" does not include travel time.
（ ※ 3 ） Documents for evidence of accommodation is not needed, but accommodation column needs to be filled.
（ ※ 4 ） For visitors, the requesting side should check the schedule (including accommodations) thoroughly with the visitor
and then submit a Travel Request Log or Data card to the department in charge of travel request log approval
Documents of proof:

One document that can confirm official business[Examples]*Participation in an academic conference, training course, seminar, workshop, meeting or briefing
A name tag from the academic conference, entry card, the record of the conference attendees
and materials distributed at the conference
If there are no documents available from organizer side, photographs of the conference taken
by business traveler are also acceptable(Name of academic conference, training course, seminar, etc. should appear clearly on the photograph)*Researcher meetings, surveys, collection of materials
Name cards of people you met (in the event you weren't able to submit appointment related emails
when you applied for the trip)*Experiments

Not needed

Attention: If it is difficult to submit the documents, please include the details in your Travel Report.

The following are documents of proof needed in the cases below:◆If you took a plane
Documents of proof:
Boarding pass stub or boarding certificate (※5）（※6）（ ※ 5 ） In the case of an invited visitor, the boarding pass stub for return(departure) flight is not needed.
（ ※ 6 ） A copy of the passport is also accepted for overseas business trips or invitees from overseas.
[Persons affiliated with NAIST][Visitors]

A copy of the photo page and page with immigration stamp of entrance and departure.

A copy of the photo page and page with immigration stamp of entrance.

＊ In the case of external funding, according to individual funding rules additional documents of proof may be required.
＊ Please visit the NAIST website for information on official business trips. It contains examples of expenses for official travel.
（https://ad-info.naist.jp/kaikei/staff/handbook/ryohishakin-handbook/ryohi.html)

１７

Fees for participation in academic conferences, etc.

Participation in academic
conference, etc.

Submission of request for participation
fees and documents proving participation

Payment procedures

Points of caution:
・As a general rule, travel expenses for conference participation and participation fees should bespent using the research funding of the same project.
・If you are giving an academic presentation, there are some projects that require you to report
beforehand and after the fact to the commissioning organization disbursing the commissioned
research funding. For this reason, please check the rules governing each project in advance.

◆Documents necessary for reimbursement:・Documents proving participation in the academic conference (nametag or certificate of participation or
documents provided on the conference day, etc.)
Note: If nametag or certificate of participation is not issued, submit any documents showing
participation of the conference.
(Example)
・Emails showing that registration for on-line participation has been completed.
・Screen shot during on-line participation.(Unless this is prohibited.)・A receipt or statement of transfer or credit card statement
Note: If the participation fees were paid in a foreign currency, it will be necessary to verify theexchange rate. For this, be sure to submit a credit card statement, etc.
・Documents from which the amount of the participation fees can be verified (printouts of a website
page, etc.).
・A copy of the conference program, timetables, etc. (documents showing the number of meals andtheir costs, etc. when incurred)・Other necessary documents.

１８

Purchasing goods and ordering services
Survey of prices (assembling quotes, etc.)

Determination of the expenditure budget！

All amounts are
tax-included

Exceeding ¥1,000,000
and up to ¥5,000,000

Up to ¥1,000,000( *1)

Exceeding¥5,000,000

Submission of purchase request and quotes

Selection from vendors
who submitted quotes

Order placed

Bid tendering
procedures

Order placed

Delivery/completion confirmation (acceptance inspection, function/performance inspection)

Submission of thepurchase request,
quotes, statementof delivery, andrequest for
payment

Submission of statement of delivery and request for payment

Payment procedures
Points of caution:
・When using commissioned research funding, joint research funding, or subsidies, only the person heading the
research for the relevant project can place orders.
・Using the system for placement of orders by faculty members, for a single contract (*2) worth a small amount,
specifically up to ¥1,000,000 for one contract, a member of faculty may place the order.
・For a single contract worth more than ¥1,000,000 the order will be placed by the administrative offices, so be
sure to submit a purchase request to the administrative offices in advance. Furthermore, you may not placeorders by intentionally splitting a contract.
・For a single contract worth more than ¥1,000,000, it is necessary to decide on a vendor after getting quotes
from multiple vendors, so please submit the purchase request to the Administrative offices sufficiently inadvance to allow enough time for this process.
・For a single contract worth more than ¥5,000,000, open competitive bidding will be held. The procedures andsuch can take anywhere from several months to―depending on the monetary amount―a year, so please
consult with the administrative offices as early as possible.
(*1) Up to 1,000,000 yen: However, less that 500, 000 yen for reimbursement for out-of-pocket expenses.
(*2) a single contract: Orders to the same vendor on the same day are considered “a single contract.”

１９

The System for placement of orders by faculty members
In the interest of the smooth progress of educational and research activities, and making the contractrelated clerical work more efficient, in cases of small amounts, specifically up to ¥1,000,000, undercertain conditions it is possible for a faculty member to place orders. The conditions for a faculty
member to place orders with vendors, the faculty member's authority, accounting obligations andresponsibilities are as follows.

○ Conditions under which a faculty member can place an order(1) The faculty member has execution authority in the budget used to purchase materials, etc. (Thefaculty member has been allocated a budget by the Dean of the graduate school [the person in
charge of the budget])(2) It must involve a materials purchase contract, a service contract (with the exception of
construction), or a lease contract, whose value as a single contract is up to ¥1,000,000 in total.
＊When purchasing, please fully consider the economic efficiency and environmental load, etc.

Things that faculty members cannot order・Unit price contracts (paper for plain paper copiers, Ikoma City-designated garbage bags,
toner, alcohol) and construction contracts
・A single contract worth more than ¥1,000,000
・A single contract that has been intentionally split up○Authority(1) Budget execution authority
The authority to execute the budgetthat has been allocated.
(2) Order placement authority
The authority to place orders, gather
quotes, assemble quotes, choose
vendors, etc.
(3) Contracting authority
The authority to enter into a contract
with a vendor

２０○Accounting obligations and responsibilities(1) The obligation to carry out one’s professional
duties in compliance with laws and regulations
applicable to financial matters and accounting(2) Liability for damages in the event that, either willfullyor through gross negligence, violated laws or regulations,
thereby causing damage to NAIST.
(3) Accountability for the fairness of choice of suppliers
and the propriety of the monetary amount of the orderManagement of “highly cashable items”
NAIST manages items with an acquisition price of 100,000 or more as equipment/low
value supplies and treats items with an acquisition price of less than 100,000 as
expendables.
However, givens their high portability and cash liquidity, the following 4 types of itemswith an acquisition price of less than 100,000 are treated as "highly cashable items" andmanaged separately from items with an acquisition price of 100,000 or more by NAIST.
.
Items that are highly cashable (4 types)

Tablets

Personalcomputers(including smartphones)

Digital video
camerasDigital cameras

All 3 of the following methods wll be used to manage“highly cashable items”
Methods for managing “highly cashable items”

Registration as
management data

(Artists impression)

Management labels on
the actual items

Verification of actual
items(internal auditing)[CAUTION]“highly
cashable
items”

Treated identicallyto any otherexpendables

If you don’t manage highly
cashable items properly, it may
be considered that you resold
them or used them privately.

4 years after
acquisition date

２１

Reimbursement for out-ofpocket expenses
In cases where it is unavoidable for the advancement of research and within a certain scope, it ispossible for researchers to pay out-of-pocket and apply for reimbursement from NAIST at a latter date.
Even in cases of such out-of-pocket purchases, acceptance inspection at the Acceptance Inspection
Center and function/performance inspections by the ordering faculty member are still necessary.
Points of caution:
Reimbursement for out-of-pocket purchases is an exceptional accounting process, and there
are cases where, due to the lack of a request for payment or deficiencies in documentary
evidence of purchase, reimbursement payment cannot be made. For this reason, reimbursement
is limited to the following scope, less than ¥500,000:(1) Academic conference participation fees, membership fees, and costs for materials foracademic society(2) Attendance fees and costs for materials for lectures, etc.
(3) Fares for toll roads and parking fares(4) Fees for physical health examinations required at time of hiring, etc.
(5) Processing fees paid to government and municipal agencies, offices, etc.
(6) Courier service costs (excluding those derived from unit-price contracts)
Examples: You suddenly need to send something outside of office hours, or you have to pay
cash-on-delivery for something from another institution.
(7) Insurance premiums when you have purchased insurance against loss or damage(8) In cases where it is unavoidably necessaryfor education or research reasons at an official trip destination
Example: Expendables to be used in field research, etc.
and things that must be purchased then or
you will become unable to obtain them(9) When transacting with overseas vendors
Example: costs of printing academic journals, etc.
(10) Cases where it is deemed more rational topurchase something over the Internet(11) Transactions that cannot be made on credit

２２

Reimbursement Request FormIn the amount of
For the matter ofof expense)

yen
(name

・・・・・・・・・・・・・・・・・・・。
■ ・・・・・□ ・・・・・□ ・・・・・□ ・・・・・

NAIST Card
The NAIST Card is a purchasing card issued by a credit card company in a partnership with NAIST. It can be used forpurchasing necessary items and materials, such as purchases over the Internet. (A separate application is necessary forthe issuance of a NAIST Card. Please verify the details on the NAIST Card webpage.)
Please confirm the rules for card use and things to watch out for on the NAIST Card webpage (accessible on-campus
only), and use the card appropriately.

Persons eligible
Professors, associate professors, instructor, assistant professor, assistant (including specially-appointed faculty
members, but excluding guest professors and adjunct lecturers), persons in charge of accounting (heads of thedivisions that do accounting)Note: If any other persons submit in writing the reasons why the card is necessary for the execution of their duties
and obtain approval from the Director of Financial Affairs, they may also be issued a card.

Scope of use Orders placed over the Internet that are deemed acceptable (The term “acceptable” here refers to cases when the payment
method is one specified in the budget, regulations, etc. For example, credit card payment is not permitted with external funds,
and it cannot be used to pay for transportation expenses other than airfare and miscellaneous travel expenses (railway fares,etc.) as defined in travel expense regulations.
 The purchase of items and materials necessary for performing duties (including fees for submitting papers, having thempublished, and printing costs), and purchases relating to the provision of services
 Airfare associated with an official trip (excluding those that include accommodations costs), and miscellaneous travel
expenses Fees and such for participating in academic conferences (excluding those that include accommodation costs, food and drink,fees for convivial gatherings [banquet costs])
 Toll roads fares and parking fees
When purchasing, please fully consider the economic efficiency and environmental load, etc.

Flow of card use
When ordering over the Internet

When purchasing at stores
Decision on expenditurebudgetDecision on expenditurebudgetOrder placed

Purchased at store

After ordering, promptly
Submit (administrative office) apurchase request (or a list of sent data
covering the item/service purchaseapplication and purchase slip), andattached documents

After delivery, promptly
Submit (administrative office) the
attached documents (statement of delivery,etc.)

Check the balance of your budget before use(You may not exceed you budgeted amount)

The credit limit on the card is ¥1,000,000 per
month



A NAIST Card can only be used by the person
to whom the card’s name is under (lending
the card to other members of staff [secretaries,etc.] or having them use it in your stead isstrictly forbidden.)After purchasing, promptly
Delivery(Acceptance inspection, inspection offunction/performance)

After delivery, promptly

Delivery (Acceptance inspection,
inspection of function/performance)

Be careful using your card!!!


Submit (administrative office) a purchaserequest (or a list of sent data covering theitem/service purchase application andpurchase slip), and attached documents

For the documents to attach,please see "Documents tosubmit after using the NAIST
Card" shown on the NAIST Card
page of the intranet Handbook
for Accounting Practices.
（only in Japanese）

Payment procedures

２３

Points of caution:
 Please check your card statement via the web by the 5th of every month to make sure that that allnecessary purchase requests or other documents have been submitted.
If there any not yet submitted, please sent them to the section in charge immediately.
How to check: From the “How to use” page on the NAIST Card page of the intranet Handbook for Accounting
practices,
go to“ NAIST Card Usage Guidelines (Q&A).” Q5-3（only Japanese）
 Exercise sufficient caution when you use the card, because if there are items that cannot be paid for with NAIST
expenses, you are not permitted to use the card.
 For commissioned research funding, joint research funding, and subsidies, the final date of the research period (thefinal day for delivery, etc.) and payment deadlines differ from project to project. Before using a NAIST Card, please
verify the rules specific to the particular project as well as the billing date from the credit card company, and be surethat you can finish before each deadline. (You must be particularly mindful at the end of the fiscal year.)

Past examples of inappropriate use
・Academic conference participation fees that included accommodations and meal costs

The person used the card to pay for conference participation fees that included accommodations costs and meal costs,
which should be subject to exemption.

・Business trip packages

The person used the card to pay for a packaged product that included accommodations costs together with the airfare.

・Automatically occurring membership fees (something unnecessary for the performance of duties)

The person registered for membership to a specific website to purchase something quickly, but after the term of freemembership was over, the person automatically became a paid member, which incurred membership fees. (Example:
Amazon Prime membership fees)

・Mistaking the card for a personally-held card
When placing an order online and using a card used to settle the payment, the person inadvertently
used his NAIST Card when he meant to use his personal card, resulting in the purchase of items
unrelated to the performance of duties.
・Card number confidentiality violation
The faculty has assigned secretaries to use the card.
If a NAIST Card is misused, in addition to being obligated to indemnify the full amount used, the person may be subject topunishment (punitive actions, etc.) pursuant to NAIST regulations. Furthermore, Members of faculty and staff that havemisused the card or used it improperly may be disqualified from using the card or temporarily prohibited from using the card.

For details on card use, be sure to check the NAIST regulations and “NAIST Card Use Guidelines(Q&A),” which are available on the NAIST Card webpage
NAIST Card webpage: https://ad-info.naist.jp/kaikei/staff/naistcard/(Accessible on-campus only; the site can also be accessed from the “To Members ofFaculty and Staff (on-campus only)” page, go to the intranet Handbook for
Accounting practices （only Japanese）)

２４

11. The Acceptance Inspection CenterIn the interests of preventing the misuse of research funding, we have established an
Acceptance Inspection Center where third parties perform acceptance inspection on
items and materials at the time of delivery or completion.
Items subject to inspection
With the exception of construction ordered by the Facilities Division, all contracts (including
services (repairs, etc.), deliveries at remote locations, etc. ) are subject to inspection.
Location of Acceptance Inspection Center offices
An Acceptance Inspection Center office is set up in the administrative office of graduate school aswell as in each division (office) of the Administration Bureau.
For large items and other things which are difficult to bring into the Acceptance Inspection Center
office, Center staff will go to the place of delivery and perform inspections there.
Things necessary during acceptance inspection:
Statement of Delivery, actual item*

Transacting vendor
DeliveryStatement ofDeliveryWe have delivered the following
items:

Acceptance
Inspection Center

Acceptance Inspection
Center staff

Acceptanceinspection
Confirmationseal○○．○．○AI Center

Laptop PC
TabletConfirmationseal○○．○．○

1
1

Seal affixedorSeal Signature

AI Center

Note: Concerning contracts for services and such for which there is no physicalitem, please refer to "Examples of Acceptance Inspection," which is publishedon the NAIST website.

Deliveries at remote locations:
Ordering person(faculty member, etc.)
Place of delivery

Function/performance
inspection
Seal affixedor
Signature！

If the delivery is made at a partner lab, etc. and the actual
item cannot be brought into Acceptance Inspection
Center, inspections will be conducted of the Statement ofDelivery and similar documents as well as
photographs showing the item instead. Please submit
the Statement of Delivery and those photographs to the
Acceptance Inspection Center.
If the item was purchased in arush while you were on an official
trip, please inspect the actual
item once you have returned to
the Institute. If you cannot carry
the item home, please use theStatement of Delivery and similar
documents as well as
photographs showing the item
instead.

納 品 書

YYYY/MM/DD

Photo
exampleItems with no acceptance inspection seals will not be treated by
NAIST as having been delivered/completed, and NAIST cannot
pay for them.

２５12. Punishment for misuse of research funding
In the event of misuse, it might not only be the individuals who misused funding that arepunished. NAIST itself may also be punished by the fund-allocating institutions.

Punishment of individuals
Punishment at NAIST○ Offenders will be subject to punitive actions such as punitive dismissal, forced resignation, suspension, reduction
in pay, and/or reprimand pursuant to the rules of employment, or may receive admonitions, strong warnings, etc.
In addition, as a way to take responsibility for failing to supervise and oversee the offender, his/her supervisor
may also be subject to punitive actions such as suspension, reduction in pay, reprimands, or strong warnings.
○ Pursuant to NAIST regulations, if it is found that misuse has occurred, the affiliation and name of person(s)involved in the misuse will be made public, both within and outside NAIST.
Punishment by the fund-allocating institutions○ For competitive funding there exist penalties such as the loss of qualifications to apply and the return of funding,including additional funding.
Note: In the FY2012 amendments to the “Guidelines for the Appropriate Implementation of Competitive Research
Funding,“ particularly malicious cases of misuse are to be punished harshly, and qualifications for applying for funding will be
restricted in accordance with the facts of the misuse.
Note: In cases of embezzlement or similar in which the period to which application restrictions apply is longer than before theamendments to the law, restrictions will be applied for instances in which misuse occurred for FY2013 projects and after (including
ongoing research topics).

Persons subject to application
restrictions

Degree of misuse and duration of application restrictions
10 years in cases of embezzlement for personal profit(1) 5 years in cases where the impact
on society is large and the act ismalicious

Researchers who misused funding andtheir co-conspirators

Cases other than those of embezzlement
for personal profit(2) Cases other than (1) and (3): 2 - 4
years(3) 1 year in cases where the impact onsociety is small and the act is not
malicious

Researchers who improperly accepted
funding and their co-conspirators

5 years

Researchers who have neglected their
duty of due care as prudent managers

Application restrictions for persons who misused funding will be half (a maximumof 2 years, a minimum of 1 year, with fractions of years rounded off)

Note: If it is deemed that the impact on society is small, the act is not malicious, and the amount of the misuse issmall, application restrictions will not be applied and the offender will be issued a strict warning.
Note: “duty of due care as a prudent manager” refers to the obligation to exercise a level of caution that canordinarily be expected of a person tasked with certain duties in light of that person’s abilities as a specialist, social
status, etc.

Legal actions○ Offenders may be subject to civil lawsuits or criminal prosecutions by NAIST or fund-allocating institutions

２６

Punishment of NAIST○ For failures to establish systems based on the Guidelines, the Ministry of Education, Culture,
Sports, Science and Technology and the fund-allocating institution may take the following actions
against NAIST:
1) The attachment of conditions of supervision
For failures to establish systems, NAIST will be imposed conditions of supervision that include
areas to improve as well as a deadline (1 year) to carry out those improvements. Follow-up
investigations on the progress of the implementation of the supervision conditions will be
conducted every fiscal year.
2) Reduction in indirect expenses
If in its follow-up investigations the Ministry of Education, Culture, Sports, Science andTechnology deems that the conditions of supervision have not been met, the amount forindirect expenses to NAIST in competitive funding for the following and subsequent fiscal
years will be reduced by a certain percentage by the relevant fund-allocating institution (up to a
maximum of 15% of the amount for indirect expense measures).
3) Cessation of fund allocation
If the Ministry of Education, Culture, Sports, Science and Technology deems that theconditions of supervision have not been met even during the period when indirect expenses
have been reduced by the maximum reduction amount, the fund-allocating institution will cease
its allocation of competitive funding to NAIST for the following and subsequent fiscal years.
○ NAIST will be given a harsh assessments in evaluations of national universities.

Disclosure of instancesof misuse
When the Ministry of Education, Culture, Sports, Science and Technology (MEXT) receives areport that a specific misconduct has been committed from a research institution or funding
agency, the MEXT website publishes information such as a description of the misconduct andthe institutions of those involved in the specific misconduct.

２７13. Response desk for the prevention of the misuse of research funding
Reports regarding the prevention of the misuse of research funding at NAIST as well as
consultations regarding reports (including consultations that do not rise to the level ofreporting misuse) will be received at the following response desk:

Service and Support Department,
Research Cooperation Division8916-5 Takayama, Ikoma, Nara 630-0192
Tel(Direct): 0743-72-5071 (from outside line)
0743-72-8901 (internal extension)
Fax:
0743-72-5015
E-mail:info-fusei@ad.naist.jp
Hours open : 8:30-17:15 weekdays (closed 12:00-13:00)
How to report or consult(1) Reports of misuse should be submitted or sent to the reporting desk in writing(including faxes and emails), conducted by telephone, or in a face-to-face interview.
(2) As a general rule, reports shall be made on a named basis. The following mattersmust be provided:
・ The name of the staff member or title of the group, etc. who misused research funding
・ The details of the misuse
・ Rational reasons why it constitutes misuse

Things to remember regarding reporting/consultations:(1) The Chief Managing Officer, Presiding Managing Officer, and Compliance Officers may
not treat a reporting party unfavorably based on the fact that they reported misuse(including consultations concerning reporting).
(2) If it is discovered that the report was made out of malice, in addition to disclosing theaffiliation and name of the reporting party, necessary steps, such as punitive action, will
be taken against the reporting party.

２８

14. Consultation desks for rules and procedures for use of research funding
Application procedures for commissioned/joint research funding and subsidies(Grants-in-Aid for Scientific Research not included)

Desk:

Research Planning Section, Research Cooperation DivisionTel:0743-72-5077

Email:

kenkyo@ml.naist.ac.jp

Use of commissioned research funding and subsidies

Desk:

Research Support Section 1, Research Cooperation DivisionTel:0743-72-5073

Email:

jyutaku-hojo＠ad.naist.jp

Use of joint research funding and grants

Desk:

Research Support Section 2, Research Cooperation DivisionTel:0743-72-5088

Email:

kyodo-kifu＠ad.naist.jp

Applications for / use of Grants-in-Aid for Scientific Research

Desk:

Research Support Section 3, Research Cooperation DivisionTel:0743-72-5939

Email:

kaken＠ad.naist.jp

Use of administrative expense grants
Desk:

Contract Section, Accounting DivisionTel:0743-72-5044（¥1,000,000 or less）
0743-72-5041（more than ¥1,000,000）

Email:

keiyakukakari＠ad.naist.jp

Procedures for payment of travel expenses and honorariums (all expenses)

Desk:

Travel Expense and Honorarium SectionTel:0743-72-6296

Email:

keiri＠ad.naist.jp
Office hours : 8:30-17:15 weekdays (closed 12:00-13:00)
２９

15. Various forms

Please use the NAIST intranet for clerical procedures（https://ad-info.naist.jp/kaikei/staff/handbook/yoshiki.html）

Travel Report

Please make sure that the person who took the official trip signs his/her name by hand the Travel Report. The person
who took the trip must be sure to confirm the details of the official business listed in the Travel Report. In addition, pleaseindicate the duration of trip, official business destination, who you met with, the times of official business, where you
stayed (if the trip involved staying overnight), and the official business details.

３０Request to Engage for monetary rewards (Form for Amount per Hour)

３１

Planned Schedule for Duties to be Performed
業務実施予定表（ 月分）
氏 名
勤務予定日

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勤務予定時間

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時給単価

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総時間数

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支給額

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※ 土･日曜日、国民の祝日、年末年始の休日は、勤務日を割り振らないでください。
※ 22：00 から翌朝 5：00 までの間は、勤務時間を割り振らないでください。
※ 休憩時間は、原則 12：00 から 13：00 の 60 分間としますが、1 日の所定勤務時間が 6 時間
以下の場合にあっては、休憩時間を付与しないこともできます。
※ 雇入期間が複数月に及ぶ場合は、月毎にこの用紙を用意し、提出してください。

３２

Implementation Report

３３Job Attendance Record (for Rewards for Part-time Work)
出 勤 表
（元号）

年

月分

業務の内容

時
間
数

実施時間

１日

：

～

：

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日
１４
日
１５
日

業務受
託(従
事)者
印
１６
日
１７
日
１８
日
１９
日
２０
日
２１
日
２２
日
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日
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日
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日
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日
２７
日
２８
日
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日
３０
日
３１
日

時
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時間
単価

業務受託（従事）者
住所

時間
数

時間

円
金額

〒

ふりがな

氏名
生年月日
西暦

３４

円

印

年

月

日

業務実施確認者
所属
氏名印

業務委託担当者
所属
氏名印

Reimbursement Request Form
別紙様式（第４条関係）

立
金

替

払

請

求

書

円也

件名

のため、

別紙領収証書のとおり立替払を行いましたので請求いたします。
☐

本件については他の財源や他機関等において重複して請求していません。
年

国立大学法人奈良先端科学技術大学院大学

経理責任者

月

日

殿

請求者
所

属

職名(学年)
氏

名

立替払の理由を選択してください。
☐

１．学会等の参加費、年会費及び資料代☐ ２．講習会等の受講料及び資料代☐

３．有料道路通行料及び駐車料☐ ７．損害保険をかける場合の保険料☐☐☐ ５．官公庁等の手数料☐

６．宅配便代(単価契約しているものを除く。)

必要となるもの☐ ９．海外の業者と取引するもの☐ ４．採用時等における健康診断料☐

８．出張先で教育研究上やむを得ず☐

１０．インターネットで発注することが合理的と認められるもの
１１．掛け売りの取引ができないもの
１２．その他(備考欄に理由を記載してください)

備考欄（１２の場合の立替理由、必要に応じ補足事項を記載してください。）

35

February 21, 2008
Nara Institute of Science and Technology
Faculty and Staff Code of Conduct
In order for the Nara Institute of Science and Technology (NAIST) to strengthen its position as an
education and research institution and successfully develop with society, obtaining and maintaining
the trust of society through all of NAIST’s education and research activities is indispensable. In
order to respond to societal requests, all executive, faculty and staff members of NAIST must strive
to improve themselves, maintaining high moral standing and integrity, while being conscious of theearnest and fair development of NAIST activities and NAIST’s position as a societal institution, tosuccessfully perform their duties with extensive specialized knowledge and a comprehensive view,properly observing all applicable laws and regulations.
Here we establish the “Nara Institute of Science and Technology Faculty and Staff Code of
Conduct,” ceaselessly endeavoring towards the achievement of the objectives put forth by NAIST.
1. Observance of laws and regulations
We endeavor to maintain and improve the societal trust achieved by NAIST, respecting andobserving all applicable laws and university regulations while being devoted to sound and proper
education and research activities, and the execution of our duties.
2. Education and research based on awareness of NAIST’s societal mission
We are aware of NAIST’s societal mission and contribute to environmental protection in the 21st
century and the welfare of mankind through education and research activities.
3. Respect of human rights
We strive to establish and preserve a healthy and active education and research environment, withrespect for every person’s rights, personality and character.
4. Active information disclosure and respect of intellectual property rights
We actively disclose accurate information to the public, while closely observing the protection of
personal information, the preservation of confidentiality in the workplace, and the importance ofintellectual property rights.
5. Environmental considerations
We foster a strong sense of responsibility towards the environment, encouraging activities focusedon the preservation of the environment and the protection of our resources.
6. Maintaining health and safety and contingency planning
We increase our consciousness towards health and safety, fostering efforts towards improved
health and safety while planning fast and accurate contingency response.
7. Proper management of institutional resources
We properly and efficiently manage institutional funds, resources and external funding, using theseproperly, specifically for institutional needs.

３６February 21, 2008
Code of Conduct for Research Activities at NAIST“Research activities” refers to actions that generate new findings and construction of systems of knowledge
based on reflections, thinking, and ideas while continually using facts and data obtained by means of surveys,
observations, experiments and other activities as raw material, building on the results of studies carried out by
previous researchers.
The fruits of such activities form the building blocks for the common intellectual assets of humanity,
underpinning human happiness as well as economic and social development.
Such research activities have as their premise the integrity of researchers toward their research activities.
Dishonest behavior, including the fabrication or falsification of data or results, plagiarism of the results of others’
work, multiple publication of the same results, and inappropriate authorship whereby the authors of a paper are
not attributed correctly, is contrary to the basic character of research activities. Such actions are unacceptable
under any circumstances, and will be dealt with severely.
Given this fundamental awareness of research activities, NAIST has set out the following Code of Conduct
outlining the behavior expected of all those involved in research activities at the institute (hereafter“researchers”) during the performance of research.
1. Responsibilities of Researchers
Researchers shall be responsible for ensuring the quality of the specialized knowledge and techniques they
themselves generate, and shall also be responsible for using their specialized knowledge, techniques, andexperience for the safety and well-being of society, and for environmental preservation.
2. Actions of Researchers
Researchers shall act with integrity on the basis of earnest beliefs, constantly reviewing their positions toward
and approaches to research in the awareness that the autonomy of science is built on the trust and mandatesof society. They shall both make the utmost efforts to demonstrate the accuracy and appropriateness of theknowledge generated by their research in a scientific and objective manner, and participate actively in themutual evaluation of researchers within the scientific community, particularly in their own fields ofspecialization.
3. Self-Improvement
Researchers shall endeavor to maintain and improve their own specialized knowledge, abilities, and skills, andshall also strive unremittingly to understand the relationships of science and technology with society and thenatural environment from a broad perspective.
4. Explanation and Disclosure
Researchers shall proactively disclose and explain the significance and roles of the research in which they are
involved, assessing the potential effect of this research on humanity, society, and the environment as well as
any changes it may cause, and shall publish the results in a neutral and objective manner, while striving toachieve and maintain a constructive dialogue with society.

３７

5. Research Activities
Researchers shall act with integrity and in accordance with the spirit of this Code of Conduct during theprocess of making proposals, planning, submitting applications, carrying out research, reporting, andconducting other activities connected with their own research. They shall be scrupulous with respect to therecording and storage of research and survey data and its strictly impartial treatment, without engaging indishonest behavior such as fabrication, falsification, or plagiarism, nor shall they be complicit in such behavior.
6. Improvement of Research Environments
Researchers shall be aware that the establishment and maintenance of a fair and open research environmentthat enables the execution of responsible research and the prevention of dishonest behavior is also an
important obligation, and shall be actively engaged in improving the quality of research environments of boththe scientific community and the organization to which they belong. They shall also strive to obtain theunderstanding and cooperation of society in order to achieve this.
7. Appropriate Use of Research Funds
When using research funds, researchers shall comply with all applicable legislation, institute regulations andother rules, in addition to conditions, rules for use, and other stipulations established for all types of externally
funded research.
8. Concern for Research Subjects, the Environment, Safety, and Related Issues, and Respect for Bioethics
Researchers shall respect the persons and human rights of those who cooperate in their research, and shalltake their well-being into account. When dealing with materials that could have an adverse effect on theenvironment or safety during the execution of research (radiation, radioactive isotopes, genetically modified
organisms, nuclear fuel material, non-native species, poisonous materials, environmental pollutants, etc.),
they shall comply with all applicable legislation, institute regulations, guidelines and other stipulations issuedby academic societies and other bodies concerned, and shall have the greatest possible respect for bioethics
in research involving human or animal subjects.
9. Interpersonal Relationships
Researchers shall both evaluate others’ results appropriately and listen humbly to criticism of their own
research, exchanging opinions with an attitude of sincerity. They shall comply with the obligation ofconfidentiality concerning the intellectual property rights of others. In particular, they must pay strict attention
to compliance with the obligation of confidentiality concerning information obtained during the review process
for papers or research funding. They shall also endeavor to protect individuals’ privacy through theappropriate handling of personal information obtained during the research process.
10. Elimination of Discrimination and Harassment
Researchers shall not discriminate against any individual on the basis of his or her race, gender, rank,ideology, religion, or for any other reason, but shall treat each person fairly while respecting the freedom andcharacter of the individual. They shall not use their status or authority to impede or disadvantage any person
under their instruction, guidance, or similar circumstances in either word or deed.
11. Conflicts of Interest
Researchers shall pay careful attention to any conflict of interest that may arise between an individual and hisor her own institution or another organization in the course of their research, review, evaluation, judgment, orother undertaking, and shall deal with it appropriately while giving due consideration to its public nature.
Researchers shall also comply with the NAIST Conflict of Interest Policy and related policies.

３８

2024.5

NASURA