【When conducting research with KAKENHI】ResearchinstitutionsmayusetheindirectexpensetoimprovetheR&Denvironmentofresearcherswhoobtaincompetitiveresearchfundand/orimprovethefunctionsoftheoverallresearchinstitution.Personnel costs (Use for personnel costs for the Principal Investigator and Assignment of technical personnel for the sharing and maintenance of joint-Facility Necessary costs for management procedures related to competitive research funding Patent application fees, costs (maintenance and Equipment costs (purchase costs, operation costs, etc.)Library costs (costs for improvement, maintenance, and management of Academic journal subscription fee, paper submission fee (article publication Consumables expenses for shared photocopy machines, printers, etc.Costs of research publicity activitiespatent attorney fees, costs of request for review, etc.Changingthefollowingitemsenteredintheformforformalapplicationforgrantthe direct expense)Foreachcosttravelexpenses,personnelcosts/honoraria,miscellaneousexpenses),theallocationofexpensescanbechangedfreelywithinarangeoffiftypercentofthetotalamountofthedirectexpense(*)(or,whenfiftypercentofthedirectexpenseisthreemillionyenorless,uptothreemillionyen).※Single-year Grants:deliveryIndirectexpenseisthefundsprovidedtotheresearchinstitutiontosupporttheresearchactivitiesforwhichtheKAKENHIfundingwasgranted,aswellastoupgradeitsresearchenvironment.Indirectexpensesareexpensesforresearchinstitutionsdeliveredatafixedratiotothedirectexpense.Theamountequivalenttothirtypercentofthedirectexpensewillbeprovidedasindirectexpenseapartfromthedirectexpense.••Divisionofroles,directexpense(allocationofsharesofeachresearcher)(changeinamountofshares),researchimplementationschedule,breakdownofthemajorgoods,etc.Makingpartialchangestotheon-goingresearchplanwithoutapplyingtoJSPSisexpectedaslongassuchchangesarewithintheresearchobjectivesdescribedintheformalapplicationforgrantdelivery.However,decisionsshouldbemadeappropriatelyfromthestandpointofcarryingoutresearcheffectivelyinordertoachievetheoriginalresearchobjectives.the decided expense amount of each fiscal yearExamples of how indirectexpense can be used Co-Investigator(s) is not prohibited.)use equipmentmanagement costs, etc.)facilities)charge)item(purchaseofgoods,13Multi-year Fund:the decided expense amount for the entireresearch period spanning several fiscal years10. What are indirect expenses?11. Can a research plan be modified?Based on the progress of research, the following changes can be made. (Application and/or notification to JSPS is not required.)Changing the allocation of direct expense (within a range of 50% of the total amount of
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