Direct expense can be used broadly for expenses necessary to carry out the research project(including the expenses for compiling research results). Items such as those listed below are not recognized as direct expense. Reminders are giventhrough specification in the Spending Rules, etc. Costs for buildings and facilities (excluding costs for installation, etc. that are necessary Costs for handling accidents or disasters that occur during the implementation of the Personnel costs/honoraria for the Principal Investigator or Co-Investigator(s). Other costs that should be covered by indirect expenses. The Principal Investigator and the Co-Investigator(s) are obliged to take accountability for thejudgement on the spending and the use of the expenses as member of the funded project. When using the research grant, you are requested to consider whether it is socially acceptable topay out as direct expense for scientific research and whether the priority of use of direct expense isappropriate, as well as to use the grant in accordance with the terms of the Spending Rules andregulations of your research institution.(Note 1) Cases in which the amounts covered by each of the funds can be identified objectively, such as(Note 2) Cases in which the basis for the classification of expenditures, such as (estimated) percentage(Note 3) See the following website.in order to install goods that are purchased using direct expenses).research project.itinerary (one-way trip or round trip), purchased quantities, and efforts.of use, number of research projects, and (estimated) project period, can be sorted out andexplained in a rational way.“Concerning the purchase of joint-use facilities with funds from different research funds (acombined use)”https://www.mext.go.jp/content/20200910-mxt_sinkou02-100001873.pdf Spending rules:for the funded project. Combining the direct expense with other non-KAKENHI expenses (that have restrictionson use) is acceptable subject to identifying the expenditure demarcation (*1). Combining the direct expenses of different KAKENHI funding is acceptable subject toidentifying the expenditure demarcation, and also, under certain conditions, by identifyingthe cost burden of each fund and the basis for calculation(*2). Facilities to be shared among multiple research projects can be purchased not only by combining funds among different KAKENHI funding, but also by adding research funds that allow purchasing of equipment by combining funds(*3) with direct expense.Direct expense can be used broadly for expenses necessary to carry out the researchproject (i.e., purchase of goods,travel expenses, personnel costs/honoraria, andmiscellaneous expenses).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 throughefforts such as a combined use with other expenses and a communal use of facilities. Other expenses without restrictions on use can be added to the direct expense and used11【When conducting research with KAKENHI】09. What does direct expenses cover?https://www.jsps.go.jp/j-grantsinaid/16_rule/shiyourule.html
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