Attachment
Equipment (goods, including books [but not magazines, etc.], that are not changed in nature or form by relatively long-term usage) purchased with grant funds should be recorded as having been purchased with this grant, assigned a number and labeled, and otherwise properly managed and maintained.
As the purpose of the grant is not procurement of goods, eligible equipment costs are limited to equipment that is essential to implementation of the project.
The direct-cost component of the grant may also be applied to minor costs accompanying the installation of the abovementioned equipment.
Eligible travel costs are limited to travel (domestic and overseas travel, travel expenses for visiting scientists, etc.) necessary for implementation of the project.
The grant's direct-cost component may be used for salaries, honoraria, and benefits paid to persons carrying out research, research support, labor, provision of expert knowledge, etc., necessary to the implementation of the project. (This excludes compensation to personnel simultaneously employed in another department or section of the host institution. However, compensation to such persons may be covered under indirect costs.)
The grant's direct-cost component may be applied to the costs of consumables, rental and leasing fees, land (building) rental, printing and binding, communication and transport, utilities, miscellaneous business expenses (remittances; revenue stamps; filing, registration, or maintenance of intellectual property rights; creation of prototypes; etc.) meetings, subcontracting, hotel and similar expenses incurred by visiting scientists, etc., and other minor expenses as approved by MEXT.
Costs for consumables consist of purchase costs of consumable equipment and materials, chemicals, animal feed, and other consumable supplies, as well as purchase costs of equipment parts, etc.
Subcontracting costs are limited to routine work that is necessary to execution of the project but is not integral to the fundamental purpose of the project.
The grant's direct-cost component may not be used to defray costs not directly related to the execution of the project, including costs of alcoholic drinks, post-lecture parties, and social gatherings with no direct connection to the conduct of the project; costs incurred by accidents or disasters that occur during execution of the project; or funds to support students in their studies. However, it may be used for the cost of holding receptions as necessary components of international conferences or symposiums held in connection with the project.
The grant's direct-cost component may not be used to defray construction costs for buildings and other facilities or the acquisition of real estate (with the exception of small-scale repairs).
The following are examples of legitimate use of the grant's direct cost component as described in 1 above.
(1) The grant's indirect-cost component may be used as appropriate, using the attached “Examples of Major Eligible Indirect Costs” as a guide. (Expenditures properly categorized as direct costs are not eligible for indirect-cost allocations.)
(2) The following are also allowable as indirect costs (examples):
Of the costs to the awardee institution that are indirectly necessary for the conduct of project-related research, the following are eligible for grant funding.
- Costs of creating, maintaining, and operating administrative facilities and equipment
- Costs necessary to carry out administrative work
Cost of purchasing equipment, cost of consumables, cost of leasing machinery, miscellaneous business expenses, personnel expenses, communication and transport costs, gratuities and honoraria, domestic and overseas travel costs, meeting costs, printing costs
Etc.
- Costs of common-use items, etc.
Cost of purchasing equipment, cost of consumables, cost of leasing machinery, miscellaneous business costs, communication and transport costs, gratuities and honoraria, domestic and overseas travel costs, meeting costs, printing costs, cost of newspapers and magazines, cost of utilities
- Costs necessary to conduct research activities deriving from the application, etc., of project research
Personnel costs for researchers and research support staff, cost of purchasing equipment, cost of consumables, cost of leasing machinery, miscellaneous business costs, communication and transport costs, gratuities and honoraria, domestic and overseas travel costs, meeting costs, printing costs, cost of newspapers and magazines, cost of utilities
- Patent-related costs
- Costs of provision, maintenance, and operation of research building/wing
- Costs of provision, maintenance, and operation of facilities for care of laboratory animals
- Costs of provision, maintenance, and operation of facilities for exchange among researchers
- Costs of provision, maintenance, and operation of equipment
- Costs of provision, maintenance, and operation of computer networks
- Costs of provision, maintenance, and operation of large-scale computers (including supercomputers)
- Costs of provision, maintenance, and operation of large-scale computer wing/building
- Costs of provision, maintenance, and operation of libraries
- Costs of provision, maintenance, and operation of cultivated land
Etc.
- Cost of activities to develop results of research
- Cost of public relations activities
Etc.
Costs not included on this list may nevertheless be eligible if the director of the research institution determines that they are indirectly necessary in connection with the execution of the research in question. Expenditures properly categorized as direct costs are not eligible for indirect-cost allocations.
Source: Common guidelines for Indirect Costs under Competitive Funds (Agreement of the Inter-Ministry Committee on Competitive Funds, March 23, 2005).
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