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 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 activities patent attorney fees, costs of request for review, etc.Making partial changes to the on-going research plan without applying to JSPS isexpected as long as such changes are within the research objectives described inthe formal application for grant delivery. However, decisions should be madeappropriately from the standpoint of carrying out research effectively in order toachieve the original research objectives.the decided expense amount of each fiscal yearitem (purchase of goods,Examples of how indirect expense can be used • Division of roles, direct expense (allocation of shares of each researcher) (change in amount ofshares), research implementation schedule, breakdown of the major goods, etc.Co-Investigator(s) is not prohibited.)use equipmentmanagement costs, etc.)facilities)charge) Indirect expenses are expenses for research institutions delivered at a fixed ratio to thedirect expense. The amount equivalent to thirty percent of the direct expense will beprovided as indirect expense apart from the direct expense. Research institutions may use the indirect expense to improve the R&D environment ofresearchers who obtain competitive research fund and/or improve the functions of theoverall research institution.the direct expense)For each costtravel expenses, personnel costs/honoraria,miscellaneous expenses), the allocation of expenses can be changed freely within a range of fiftypercent of the total amount of the direct expense (*) (or, when fifty percent of the direct expenseis three million yen or less, up to three million yen).(*) Single-year Grants: Changing the following items entered in the form for formal application for grantdeliveryBased 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 Indirect expense is the funds provided to the research institution to supporttheresearch activities for which the KAKENHI funding was granted, as well as to upgradeits research environment.•Multi-year Fund:the decided expense amount for the entireresearch period spanning several fiscal years13【When conducting research with KAKENHI】10. What are indirect expenses?11. Can a research plan be modified?

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