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○ Combining the direct expense with other non-KAKENHI expenses (that have restrictions on use) is acceptable subject to identifying the expenditure demarcation (*1). ○ Combining the direct expenses of different KAKENHI funding the expenditure is acceptable subject demarcation, and also, under certain conditions, by identifying the cost burden of each fund and the basis for calculation(*2). (Note 1) Cases in which the amounts covered by each of the funds can be identified ○ Other expenses without restrictions on use can be added to the (Note 2) Cases in which the basis for the classification of expenditures, such as direct expense and used for the funded project. objectively, such as itinerary (one-way trip or round trip), purchased quantities, and efforts. (estimated) percentage of use, number of research projects, and (estimated) project period, can be sorted out and explained in a rational way. identifying to Direct expenses may be used in combination with other funds under certain conditions. Please make efforts in an effective and efficient use of KAKENHI funding through efforts such as a combined use with other expenses and a communal use of facilities. [When conducting research with KAKENHI]

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