Chapter 1: General rules for research fund implementation ... · General rules for research fund implementation ... researchers are not allowed to pay expenses involving income

Chapter 1: General rules for research fund implementation

Research Promotion Division Waseda University *The original language of this document is Japanese.

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Information provided in this manual was issued at the end of February 2017. After the date of

issue, updated information will be posted as needed in the Research Promotion Division website

(research portal):

http://www.waseda/jp/rps/fas/guide/index.html


1. Flow chart of the research process

Research shall be conducted in line with the following flow chart, in principle. This manual

provides content mainly related to (6) Budget implementation.

Application (1) Application

(2) Screening

Reception (3) Selection

(4) Estimate

(5) Contract (Grant application in case of subsidy)

Implementation (6) Budget implementation

(7) End of research

Report (8) Achievement and outcomes / Submission of accounting report

Decision of amount

of fund

(9) Inspection

(10) Disbursement of research funds

(11) Completion

2. Possible starting time of research fund implementation

Disbursement of research funds may begin from the date of the informal decision to grant (in

the case of subsidized projects) and from the entry date of the research contract (in the case

of commissioned projects).

However, if disbursement from research funds is needed after the date of the informal

decision or the entry date of the research contract but before the receipt of the funds, one of

the following methods shall be used.



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1) The University makes advance payment.

The University makes advance payment and allocates research funds in accordance with

the prescribed standards and procedures. For concrete details of this method, please

consult with the accounting section of the department office.

2) Research representative or co-researcher makes advance payment to be reimbursed later

(however, researchers are not allowed to pay expenses involving income tax, such as

labor costs, fees and travel expenses for inviting researchers).

3) Payment to vendor will be made later (vendor’s agreement must be obtained).

3. Payment method (such as settlement by advance payment)

There are four major methods for the payment of research funds, as follows:

1) Payment to vendor

In this method the researcher does not pay cash at the time of purchase and the University

will transfer the amount to the vendor at a later date. The disbursement process begins with

the receipt of the necessary documentation, such as a bill or invoice in the vendor’s format

and submission of that documentation to the accounting section of the department office. It is

necessary to register the vendor's bank account details in advance.

2) Settlement by advance payment

In this method the researcher pays with his/her own funds at the time of purchase and

submits the receipts to the University later for reimbursement. The University rules stipulate

that the disbursement shall be done by transfer to a bank account or payment by check,

except in special cases (Article 14, Accounting rules). Please use the ‘payment to vendor’

method above in principle and make advance payment for reimbursement only when

unavoidable. Settlement by advance payment is permissible only for faculty members, in

principle. However, if the department office judges it necessary, settlement by advance

payment can be done by personnel other than faculty members.



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Please note that there is limitation to the allowable amount for advance payment. The

transaction details are as follows:

Travel expenses Advance payment permissible

Goods Less than 100,000 yen Advance payment permissible

100,000 yen or more In the case of payment in advance under

unavoidable circumstances, a statement of reason

for purchasing by advance payment (free format)

is required.

Salary and/or fees (involving income tax) Not permissible

- Advance payment in foreign currency

Conversion of foreign currency to yen will be done in line with the TTS (telegraphic

transfer selling) rate of the last day of the month before the month when the receipt was

issued (rounding down to the nearest yen). Please confirm the currency rate with the

accounting section of the department office.

- Advance payment by credit card

It is necessary to submit an original receipt and a copy of the credit card utilization bill

since payment must be settled by converting the foreign currency to yen. In the case where

personal information is included, that part shall be deleted using some means such as black

ink, leaving only the name of the credit card user and the details of the relevant transaction.

Reimbursement will be in the amount in yen calculated using the credit card company rate

indicated in the statement.

The case where credit card payment is made in foreign currency at the end of a fiscal year

and the credit card utilization bill arrives in the following fiscal year but the disbursement

must be in the relevant fiscal year, will be treated as an exception and the charge will be

calculated based on the amount indicated in the receipt and the TTS rate of the last day of

the month preceding the issue of the receipt. In the case where it was not possible to obtain

a receipt, rate calculation shall be based on the day of delivery (“procurement of property”)

or the day of transaction (except for “procurement of property”).



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- Using point cards or gift cards for payment

In the case of using point cards or gift cards (e.g. gift certificates or book coupons) as

partial payment for advance payment, only the amount paid by cash or credit card after

deducting the part paid by points will be reimbursed. In the case of receipts containing

both receipt and breakdown (often issued by mass electronics retailers) the receipt must not

be cut in half, as the amount after deducting points must be specified.

In cases where point cards or gift cards were used for payment and the breakdown is not

provided in the receipt, the person who made the advance payment must declare the use of

such cards to the accounting section of the relevant department office.

3) Transfer treatment

Use of machines such as copiers or calculators in University facilities (such as the library or

the Environmental Safety Center) and purchase of chemicals are classified as internal

accounting transactions, not payment in cash (referred to as “transfer treatment”). The

accounting process will be done when the billing party submits a payment request form to

the accounting section of the department office.

4) Provisional payment

Provisional payment of expenses will be made in advance of official trips and the settlement

will be done using receipts at a later date. If you wish to be paid in advance, please consult

with the accounting section of the department office and submit a statement (free format)

describing the reason for requesting provisional payment, the content, the necessary amount

and the date of account settlement. Since the procedures for the preparation of cash or

delivery will take some time, please apply well in advance.



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4. Procurement procedures

Please note the following four points regarding procurement procedures:

- The value of the procurement contract must be within the scope of budget of the relevant

research (Refer to Item 4 of Article 18, “Procurement Rules”)

- The necessary documents (e.g. an estimate) must be prepared.

- In the case of expenses of 1.5 million yen or more, the decision-making process with the

accounting section of the department office must be done in advance, based on the

procurement rules (e.g. checking estimates beforehand).

- Approval from the accounting section must be obtained in advance by inputting to the

ordering system (in the case of procurement of property using public funds, depending on

the amount). Inspection must be made at the time of delivery, regardless of the amount.

[Procurement standard]

Depending on the amount, (1) or (2) below shall apply. First, please note the following points.

- There shall be one billing per order including consumption tax.

- One billing per order means one order to a single vendor regardless of the content or the

volume of property. The total amount of a single billing is the procurement amount (e.g. in

the case of procuring 500 items at 10,000 yen per piece, the procurement amount will be 5

million yen. It is not permissible to break up the amount).

- In the case of paying in installments, the total billed amount is the procurement amount (e.g.

in the case of installments of 500,000 yen per month for a yearly contract, 6 million yen

(500,000 x 12 months) is the procured amount).



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(1) Usual procurement

Note: Rental fees are subject to a different standard depending on the decision-making

method (referring to (2)).

Necessary requirements Decision Making Contract form

Estimate

Estimate from other vendor

Bidding

Estimate for checking beforehand

Procuring department

Approval document for procurement

Management Implementation Committee

Executive board

Contract or confirmation of order

Contract

100 million yen or more

○ ○ ○ ○ − − − ○ − ○*2

30 million or more, but less than 100 million yen

○ ○ ○ ○ − − ○ − − ○*2

5 million or more, but less than 30 million yen

○ ○ − ○ − ○ − − − ○

1.5 million or more, but less than 5 million yen

○ ○ − ○ ○ − − − ○*1

−*1

300,000 or more, but less than 1.5 million yen

○ − − − ○ − − − − −



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Necessary requirements Decision Making Contract form

Estimate

Estimate from other vendor

Bidding

Estimate for checking beforehand

Procuring department

Approval document for procurement

Management Implementation Committee

Executive board

Contract or confirmation of order

contract

100,000 or more, but less than 300,000 yen

− − − − ○ − − − − −

Less than 100,000 yen

− − − − ○ − − − − −

Public funds *3 (e.g. Kakenhi)

Ordering system Inspection

100 million yen or more ○*4 ○

30 million or more, but less than 100 million yen ○*4 ○

5 million or more, but less than 30 million yen ○*4 ○

1.5 million or more, but less than 5 million yen ○*4 ○

300,000 or more, but less than 1.5 million yen ○ ○

100,000 or more, but less than 300,000 yen ○ ○

Less than 100,000 yen − ○

In the case where concluding a contract is necessary, it must be done through the accounting

section of the department office.

Notes

*1: In the case of disbursement from expenses for consignment contract, concluding a

contract is necessary. In such cases the department head's approval of the contract (approval

document) is required.



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*2: In cases which should be discussed at the Executive Board or the Management

Implementation Committee, the approval of the contract (approval document) by the Vice

President in charge beforehand is required.

*3: For the details of inputting to the ordering system and undergoing inspection, please

refer to “Chapter 1: 7. Inspection (including the ordering system)” and “Reference

materials 2: Inspection of properties procured using public funds.”

*4: After inputting by researchers, the accounting section will input the approval and place

the order.

(2) “Decision-making” method for rental fees

The decision-making method for rental fees (e.g. fees for the rental of computers,

machinery and equipment) is subject to the following standard:

Value of

property per

rental fee

Decision-making

Checking

estimate

beforehand

Procuring

department

Approval

document for

procurement

Management

Implementation

Committee

Executive

board

300 million yen

or more ○ − − − ○

50 million yen

or more but less

than 300

million yen

○ − − ○ −

10 million yen

or more but less

than 50 million

yen

○ − ○ − −

1.5 million or

more but less

than 10 million

yen

○ ○ − − −

300,000 or

more but less

than 1.5 million

yen

− ○ − − −

Less than

300,000 yen − ○ − − −

Notes

"Value of property" means the value in the case of purchase of an equivalent property.



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5. Estimates, acknowledgments of orders, and contracts

1) Estimates

An estimate is required for any procurement of 300,000 yen or more. Please check the

following points when obtaining an estimate.

□ The name of the University must be in the address section. More detailed information

may be needed depending on the research fund.

□ The date of issue must be specified.

□ The term of validity must be specified, and must not have expired.

□ The name and address of the vendor company, the company seal, the amount of the

estimate, and the name and the volume of the item must be stated clearly.

Note

A copy of an estimate is not acceptable.

2) Estimates from several vendors

Estimates from several vendors are required for procurements of 1.5 million yen or more.

Please obtain estimates from more than one vendor and examine the competitiveness of the

acceptable prices. To obtain these estimates, please check the following points in addition to the

above guideline:

□ Estimates from several vendors must be of a form different from that of the ordinary

estimate.

□ The vendor(s) who submitted estimates must not have any relation with the first

vendor who submitted the ordinary estimate.

3) Statement of reason for choice of a given vendor

Ordinarily, obtaining several estimates from different vendors is required for any

procurement of 1.5 million yen or more; however, in some cases it may be difficult to obtain

more than one estimate, for reasons such as the uniqueness of the object, or continuity of

research. In such a case, please state your reason for choice of a given vendor. Please refer to

the accounting section of the department office about the form. Form F-8 for statement of

reason for choice of a given vendor can be downloaded at:

http://waseda/jp/rps/fas/document/

Please state concretely and clearly the reason why obtaining alternative estimates is not



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feasible.

In the case of procurement that requires estimate checking in advance, please complete the

sections of the form related to estimate checking in advance (Workflow system), in the

sections ‘reason for choice of vendor,’ ‘reason why it is not possible to have several

estimates from different vendors,’ and ‘the reason why you judged that the price is

appropriate.’

4) Acknowledgements of orders

An acknowledgement of order is required for procurements of 1.5 million yen or more but

less than 5 million yen. However, it is not necessary in the case of concluding a contract.

Please check the following points when obtaining an acknowledgment of order:



□ The date of issue must be specified.

□ The content must be in line with the order. The content must be accurately specified.

□ The name and address of the vendor company, the company seal, the amount of the

estimate, and the name and the volume of the item must be stated clearly.

□ The date of acknowledgement of the order must be later than the date of the estimate.

Note

A copy of an acknowledgment of order is not acceptable.

5) Contract

A contract is necessary for procurements of 5 million yen or more (1.5 million yen or more

in the case of disbursing from expenses for consignment contracts). Please check the

following points when concluding a contract:

□ The necessary decision-making process (refer to “Chapter 1: 4. Procurement

procedures”) should be completed before the contract is concluded.

□ In the case where the contract amount is less than 5 million yen, the person concluding

the contract should be the department head. However, if there are special

circumstances (such as other party requests), the contract can be concluded in the

name of the President of Waseda University.

□ In the case where the contract amount is 5 million yen or more, the person concluding

the contract should be the President of Waseda University.



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6. Delivery slips, bills, and receipts

There are points to be checked for each accounting document, as stipulated below. It is not

permissible for a person other than the person who issued the document to alter or amend the

document. If a document is written in a language other than Japanese or English, a memo

summarizing the content of the document in Japanese or English must be attached.



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1) Delivery slip

If a delivery slip is provided, please obtain it when receiving the property. Please check the

following points when you receive the slip:

□ The term “delivery slip” must be stated on the slip (“shipping ticket” or “invoice” is

also acceptable) in principle.



□ The date of issue of the delivery slip must be within the fiscal year of the budget

implementation, in principle.

□ The name of the company must be specified on the slip (it is permissible to omit the

address, telephone number and company seal).

□ Letters and numbers (such as the name and volume of the item) must be appropriate

and clearly specified.

Note

In the case of corrections to the slip, please ask the vendor to draw two red lines on the

part to be corrected, affix the seal of the person in charge (a signature is permissible) on

those lines, and write the correction above the lines. A copy of a delivery slip is not

acceptable.

2) Bills

Please check the following points:

□ The term “Bill” must be stated on the bill, and letters and numbers on the bill must be

correct.

□ The name of the University must be in the address section. More detailed

information may be needed depending on the research fund (in the case of Kakenhi,

the name of another institution and the researcher’s name are acceptable).

□ The date of issue of the bill must be within the fiscal year of the budget


□ The name and address, the telephone number, and the company seal of the vendor

company must be clearly provided.

□ The bill sequence number must be specified.

□ Letters and numbers (such as the name and volume of the item) must be appropriate

and clearly specified.



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□ The amount of the bill and the breakdown of the total amount (volume x unit price)

must be identical.

Notes

In the case of corrections, please ask the vendor to draw two red lines on the part to be

corrected, affix the seal of the company or the person in charge (a signature is permissible)

on the lines, and write the correction above the lines (however, for correcting the volume,

unit price or amount, please ask the vendor to use the same seal which was used in the

section for the name of the company). A copy of a bill is not acceptable.

3) Receipts

When procuring properties, in principle the University should transfer the amount directly to

the vendor. However, if payment in advance is unavoidable, the amount will be reimbursed

later upon submission of the original receipt. Please check the following points when

obtaining a receipt.

(1) Checking the content of receipts

□ The term “Receipt” must be specified on the receipt, and letters and numbers on the

receipt must be correct.


may be needed depending on the research fund. (The common term “Customer”

(Uesama) is not acceptable. In the case of Kakenhi, the name of another institution and

the researcher’s name are acceptable.) However, if there is no address section in the

receipt (e.g. in the case of a payment receipt from a bank or post office, withdrawal

breakdown, or courier transmittal), a receipt without the name of the University is

acceptable.

□ The description of the item must be appropriate and clear (the term “goods”

(oshina-dai) is not acceptable).

□ In the case where the purchased items are not clearly specified in the receipt, a

document describing the breakdown must be attached.

□ The date of issue of the receipt must be within the fiscal year of the budget


□ The name and address of the vendor who issued the receipt must be clearly stated. The

company seal (seal of the person in charge is acceptable) must be affixed. However, if

supplementary materials which identify the issuing vendor (e.g., a bill or a screenshot



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from the website), the address and company seal are not required.

□ If there is a breakdown (volume x unit price), the breakdown amount and the total

amount must be identical.

□ The name of the vendor who issued the receipt, the amount of payment and date must

be clear in the case of printed receipts. If a receipt has an address section, the name of

the University must be specified there. If there is a description section, the content of

the transaction must be clearly stated there.

□ The submitted receipt must be in original condition, with no part cut off.

(2) Other points to note

◆ In the case of a correction, please ask the vendor to draw two red lines through the part

to be corrected, affix the seal of the company or the person in charge on those lines,

and write the correction above the lines.

◆ A copy of a receipt is not acceptable.

◆ In the case where a receipt is not available, e.g. in the case of payment for academic

society fees by bank transfer, the bank’s receipt of transfer and a bill (or document

stating the amount and the content) may be used in place of a receipt.

◆ In the case of using courier service, a letter of transmittal must be submitted along

with the receipt. It is not permissible to submit only a receipt.

◆ In the case of disbursement for expenses related to conferences or meetings, the

content of the meeting must be specified in a form appropriate for a request of

disclosure as in the case of an audit by accountant, a Board of Audit inspection or a tax

inquiry. Please refer to “Chapter 1: 8.8 Sundry expenses for meetings.”

◆ The actual cost of airfares for official trips is provided. If a receipt is not ready at the

time of submission of “Business Trip Request,” the receipt must be attached later. A

receipt for an e-ticket issued online is treated as a receipt if the airfare is specified. In

the case of domestic airlines, a regular receipt can be obtained, but it should be noted

that there is a deadline for obtaining such receipts (e.g., “A receipt is available xx days

after boarding”). In addition to the receipt, a boarding pass slip or a boarding

certificate must be submitted as proof that the claimant did in fact take the flight.

◆ In the case where advance payment was made but a receipt could not be obtained, the

prescribed form “Settlement of account for advance payment (in the case where a

receipt is not available)” must be submitted. At the same time, documents must be



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submitted which specify 1) the procured item or the purpose of payment, 2) the date of

delivery or transaction, 3) the amount of payment.

- In the case where there is a delivered item (e.g., a book)

The following documents specifying the nature of the procured items, the date of

delivery or transaction and the amount of payment must be submitted. The date of

delivery must be within the fiscal year of budget implementation.

a) Materials confirming the content of the transaction (e.g., a print of a screenshot

showing the transaction. It is essential to submit this in the case of Internet

transactions).

b) A delivery slip (“shipping ticket” or “invoice” is also acceptable).

c) A copy of the credit card utilization bill. This is essential in the case of foreign

currency transactions.

- In the case where there is no delivered item (e.g., academic society membership fees)

The following documents specifying the purpose of the payment, the date of

transaction and the amount of payment must be submitted. The date of transaction

must be within the fiscal year of budget implementation.

a) Materials which can confirm the content of the transaction (e.g., a computer

screenshot showing the transaction. This is essential in the case of Internet

transactions).

b) A document specifying the content of the payment (e.g. a receipt).

c) A copy of the credit card utilization bill. This is essential in the case of foreign

currency transactions and in cases where the date of the transaction is not

specified in a) and b) above.

7. Inspection (including inputting to the ordering system)

Properties procured using public research funds must be inspected, regardless of the price. For

the details regarding inspections, please refer to the Accounting Center (Acceptance Inspection

Office) website at

http://www.waseda.jp/kenshu-center/kenshu-center/kenshu-center.html

(Japanese only) or read “Reference materials 2: Inspection of procured properties using

public research funds.”

http://www.waseda.jp/kenshu-center/kenshu-center/kenshu-center.html



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In the case where the amount of one order or one advance payment is 100,000 yen (including

tax) or more, the details must be inputted to the ordering system. For inputting method, please

consult the website of the Accounting Center.

Note

With regard to the operation of the new financial system, there is a possibility that some part of

the procedure may have changed. Please check the details on the website.

8. Disbursement rules by expenditure type

The University’s rules for disbursement for each type of expenditure are as described below.

Although in principle the University rules apply to disbursement from research funds, in some

cases, depending on the research fund, fund-specific rules may exist and those rules may take

precedence over the University rules. Thus, it is essential to determine whether a research fund

has its own usage guidelines.

[Disbursement principles]

Seven principles for disbursement from research funds:

(1) Disbursement of research funds is limited to items directly necessary for the relevant

project (usage for purposes other than research purposes is strictly prohibited).

(2) The disbursing research fund must be specified at the time of ordering.

(3) Only expenditures incurred during the research period of the relevant research fund can be

disbursed.

(4) Disbursement of a research fund shall be settled within a single fiscal year, except in special

cases. Funds for a given year may not be used for research expenses in the year before or

following the funded year, in principle.

(5) Expenditures shall not be covered if the necessary accounting documentation is not

provided.

(6) Joint use with other research funds is not permissible in principle.

(7) It is not permissible to disburse in excess of the budget of the research funds.



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8.0 Major expenses

Major expenses Category in Kakenhi Remarks

1 Consumable supplies

expenses

Goods expenses

Purchase price of less than 100,000

yen or durability of less than 1 year.

Supplies expenses Purchase price of one item or unit

with durability of one year or more

is 100,000 yen or more but less than

300,000 yen.

Machinery and appliances

expenses

Purchase price of one item or unit

with durability of one year or more

is 300,000 yen or more.

2 Books materials expenses

(Books obtained using

research funds)

3 Travel expenses Travel expenses

Daily allowance, accommodation

cost and transportation cost

4 Labor cost

Personnel costs,

honoraria

Paid as salary based on the

employment contract

5 Handling fees and

remuneration

6 Expenses for consignment

contract (for dispatched

consignment)

7 Expenses for consignment

contract (other than

dispatched consignment)

Other

8 Sundry expenses for

meetings

9 Communication and

transport expenses

10 Printing and binding

expenses



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8.1 Consumable supplies expenses, supplies expenses, and machinery

and appliances expenses

The use of goods planned for purchase must be clearly explained. Properties procured using

public research funds must be officially inspected, regardless of the price (please refer to

“Chapter 1: 7. Inspection (including the ordering system).”

Procured properties which are in some sense an asset, such as supplies, machinery and

appliances must be managed in accordance with the prescribed rules (please refer to “Chapter

1: 15. Management of procured properties).”

[Software, memory, and hard discs]

a) Purchase of a single unit of software:

Treated as “Consumable supplies” if the price is less than 100,000 yen. Treated as “Supplies”

if the price is 100,000 yen or more.

If the software is data software costing 100,000 yen or more and has a role similar to that of

a book, it is treated as “Books" (treated as facility and equipment), although in certain cases

it may be treated as “Consumable supplies”, i.e. an ordinary book, depending on the

judgment of the research project representative or co-researcher). Please write “data software”

in the margin of the “Books as supplies” sticker.

b) Purchase of a software together with a computer, as a set

Depending on the total price of the computer and software, the software shall be treated as

either “Consumable supplies,” “Supplies” or “Machinery and appliances” as detailed in the

list provided in “Chapter 1: 8.0 Major expenses” above.

c) Purchase of memory (e.g. RAM or ROM) and hard discs

Memory is considered part of a computer. However, if it is purchased separately from a

computer, it should be treated as either “Consumable supplies,” “Supplies,” or “Machinery

and appliances,” in agreement with the list in “Chapter 1: 8.0 Major expenses.”

d) Purchase of a software license

When contracting software license for a period (one year) which extends into the following

fiscal year, in the case of Kakenhi, it is permissible to disburse all the cost from Kakenhi for



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the relevant fiscal year. Even if the period of use exceeds the period of the grant, the

minimum license period can be applied. In fact it is possible to use the relevant year Kakenhi

if the item was purchased for use during the relevant year and if there is documentation that

it was delivered at once. It is not permissible to make a three year contract for a license when

the remainder of the period of the research grant is one year.

Notes

Even if the item falls under “Supplies” in the price criteria, if the durability is less than one

year depending on the usage method, the item may be disbursed as “Consumable supplies.”

Please treat the purchase of software license in line with the following cases, depending on

the price.

1) Case of 100,000 yen or more per unit

Please indicate that the durability will be less than one year and provide the reason in the

evidenced documentation.

2) Case of 300,000 yen or more per unit

When purchasing consumable supplies costing 300,000 yen or more, a statement of

reason for purchasing expensive consumable supplies must be attached to the evidenced

documentation.

Notes

For purchases of general purpose goods, please indicate the necessity of the item for the conduct

of the relevant research project somewhere on the bill, the receipt, or a separate sheet of paper

(free form). (In the case of an item classified as ‘research environment improvement,’ which

will be used in part for purposes other than the conduct of the relevant research project, please

use funds from indirect expenses, not direct expenses.)

8.2 Books materials expenses

With regard to books for research, if the acquisition price of one volume or a part of a volume is

100,000 yen or more, and if the volume is expected to be used or kept for a long time, the book

shall be treated as “Supplies.” Books not treated as “Supplies” shall be treated as “Consumable

supplies.”

For a book costing 100,000 yen or more, the book must be submitted along with the receipt to

the accounting section of the department office. After a “Books as supplies” sticker has been



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affixed to the book, it will be returned to the researcher. Regarding the procedures for donation

of the book to library at a later date, please consult the library.

Notes

If the book has a short period of usefulness, for reasons such as ‘This item will not last for a

long time’ or ‘The field is rapidly progressing so the content will soon be out of date,’ the book

can be treated as “Consumable supplies.” This can be judged by the researcher. On the other

hand, if the cost of the book is less than 100,000 yen but there is a reason such as ‘It will be

useful for a long time’ or ‘The content is not subject to change,’ the book may be treated as

“Supplies.”

- Regardless of a book being classified as ‘Supplies’ or ‘Consumable supplies,’ in the case of

advance payment, if the title of the book is not specified in the receipt, a list of book title(s)

and the number of volumes must be submitted along with the receipt.

8.3 Travel expenses

'Business trip' refers to travel (domestic or overseas) by Waseda faculty members (including

professors emeritus and JSPS research fellows) or researchers affiliated with other institutions

(as co-investigators or research collaborators) to attend academic society meetings or to conduct

academic research, with the approval of the university.

'Inviting' means to invite researchers from Japan or overseas to attend symposia or seminars, or

to conduct research activities.

Regarding procedures and documentation related to business trips, please read “Reference

materials 6: Guidelines for Travel Expenses for Attending Academic Meetings and

Conducting Research Activities.”

- For research funds which disburse travel expenses, the purpose of the trip as it relates to the

project research must be clearly described.

- “Business Trip Request” and “Application for Inviting Researchers” must be submitted in

advance.

- Regarding the title of the traveler named in a “Business Trip Request,” if the traveler is a

researcher, visiting faculty, or part-time lecturer, the official rank must be specified. Please be

careful to note that the amount of travel expenses provided for overseas trips differs

depending on the researcher's rank, e.g. assistant professor, visiting assistant professor,



21

part-time lecturer.

- A “Business Trip Report” must be submitted after the trip.

- In the section "Purpose of trip/inviting researcher," a detailed account must be provided,

specifying that the expenditure is related to a duty which is part of the relevant research.

- In cases where travel expenses for a single research trip are to be covered by a combination of

several research funds, or where researchers are invited for a joint symposium using more

than one research fund, the duty related to each research fund must be separated according to

the schedule and specified in the remarks section of the “Business Trip Request” form.

- In the case where the amount of the daily allowance or accommodation costs is to be charged

lower than allowed by the rules (including the case of no charge), please specify the fact in the

remarks section of “Business Trip Request.”

- In the case of paying travel expenses to a non-resident, please refer to “Reference materials

9: Payment to non-residents.”

- Transportation costs, accommodation costs and daily allowances subject to income tax

Transportation costs, accommodation costs and daily allowance (hereinafter “Transportation

costs”) related to duties corresponding to the case of remuneration occurring within payment to

residents (income tax code 201 ~ 504) are subject to income tax (please refer to “Reference

materials 5: Guidelines for Travel Expenses for Attending Academic Meetings and

Conducting Research Activities”).

Even in the case of paying only transportation costs, if paying remuneration is stipulated and

the duty corresponds to the content of income tax code 201 ~ 504, that cost shall be subject to

income tax. In the case of a trip using Kakenhi, it is permissible to add the amount for income

tax to the actual cost of transportation so that the researcher can receive the actual cost of

transportation (However, it should be noted carefully that this may not apply, depending on

the research fund). However, in the case of disbursing accommodation costs and daily

allowance in line with the University’s standard rules, the amount deducted from the standard

rate for income tax shall be provided. It is not permissible to add the amount of income tax to

the standard rate so as to obtain the full standard rate.)

- The process, from application for a trip to disbursement of travel expenses, is as follows:

[In the case where a principal investigator makes a trip]



22

1) The principal investigator submits the necessary documents (see “Reference materials 5:

Guidelines for Travel Expenses for Attending Academic Meetings and Conducting

Research Activities”) to his/her affiliated department.

2) The affiliated department obtains the approval of the head of the department (seal of

approval).

3) The department of the principal investigator submits a set of documents to the disbursing

department. The department disbursing the expenses obtains the approval of the head of

the department (seal of approval).

4) The department of the principal investigator or the department disbursing the expenses

submits a set of documents to the department doing the accounting for travel expenses. The

accounting department calculates the travel expenses and returns the set of documents to

the principal investigator’s department.

5) The accounting section of the department pays the travel expenses to the investigator, by

transfer to the investigator’s bank account in principle.

6) The investigator prepares a “Business Trip Report” after the trip and submits it to the

department.

[In the case where a co-investigator whose principal investigator is affiliated to Waseda

makes a trip]

1) The co-investigator submits the necessary documents (see “Reference materials 5:


Research Activities”) to the co-investigator’s department.

2) The co-investigator’s department obtains the approval (seal of approval) of the head of

department.

3) The co-investigator’s affiliated department submits a set of documents to the department

disbursing the expenses. The department disbursing the expenses obtains the approval (seal

of approval) of the head of department as the proposing department.

4) The department disbursing the expenses submits a set of documents to the department doing

the travel expenses accounting. The accounting department calculates the travel expenses

and returns the set of documents to the principal investigator’s department, which disburses

the expenses.



23

5) The accounting section of the principal investigator’s department does the accounting and

pays the travel expenses to the co-investigator. Payment should be transferred to the

co-investigator’s bank account, in principle.

6) The co-investigator prepares a “Business Trip Report” after the trip and submits it to his/her

department.

[In the case where a research collaborator whose principal investigator belongs to Waseda

makes a trip]

1) The research collaborator submits the necessary documents (see “Reference materials 5:


Research Activities”) to his/her department, after obtaining the principal investigator’s

approval.

Note: The research collaborator reports to his/her department that he/she ordered the trip.

2) The research collaborator’s department obtains the approval (seal of approval) of the head of

the department.

3) The research collaborator’s department sends a set of documents to the department

disbursing the expenses. The department disbursing the expenses obtains the approval (seal

of approval) of the head of the department as the proposing department. The department

disbursing the expenses sends a set of documents to the accounting department. After

calculation, the accounting department returns the set of documents to the department

disbursing the expenses.

4) The accounting section of the principal investigator’s department pays the travel expenses to

the research collaborator by transfer to the research collaborator’s bank account in principle.

5) The research collaborator prepares a “Business Trip Report” after the trip and submits it to

the research collaborator’s department.

[In the case where a researcher (research collaborator) who belongs to an external

organization makes a trip using funds from Waseda’s principal investigator]

1) The researcher (research collaborator) who is affiliated to an external organization prepares a

“Business Trip Request,” using the form designated by Waseda University and sends it to the

principal investigator’s department.

2) The accounting section of the principal investigator’s department submits a “Business Trip

Request” to the travel expenses accounting department.



24

3) The accounting section of the principal investigator’s department pays the travel expenses to

the researcher by transfer to the researcher’s bank account, in principle.

4) The researcher prepares a “Business Trip Report” after the trip and submits it, along with

documentation (e.g. boarding pass slip or boarding certificate) proving that the researcher

was on board, to the accounting section of the principal investigator’s department.

8.4 Labor costs

It is permissible to employ personnel to support a researcher in the matter of research work or

clerical work. Regarding the employment of researchers, please refer to “Reference materials

3: Faculty Personnel Handbook (excerpt)”; regarding the employment of research assistant

(RA) and research support staff, please refer to “Reference materials 5: Guidelines for the

employment of research assistant (RA) and research support staff.” For further details,

please consult the accounting section of your department office.



25

[Title/position]

Category Title/position Remarks

For research

support

Researcher Researcher

without tenure

(full-time)

Senior researcher,

researcher, junior

researcher, research

associate

Researcher

without tenure

(part-time)

Visiting senior

researcher, visiting

researcher, visiting

junior researcher

Part-timer RA (research

assistant)

Students in doctoral

programs in

principle

Research

support staff

For clerical

support

Contract staff

(full-time

/part-time)

It may be allowed,

as an exception, to

employ

commissioned staff

for a project creating

a center of

excellence. Please

inquire to the

accounting section

of the department

office.

For the case of receiving clerical support personnel dispatched from an employment agency

which has a contract with Waseda, please refer to “Chapter 1: 8.6 Expenses for consignment

contracts.”

- Since there are many research funds in which the expenses to employ personnel for clerical

support cannot be covered as direct expenses, please check the usage guidelines of each

research fund.

- A contract of employment must be concluded before the actual work commences and an

employment agreement, employment conditions notification or employment conditions

acknowledgment must be drawn up.

- When employing researchers, please consult ahead of time with the department office which

will employ the researcher, since the personnel procedures may take some time.

- It is necessary to have work management (in accordance with the work management system)

for part-time researchers, RAs and research support staff. For the details of this system, please

refer to “Reference materials 4: Usage guide of the work management system for faculty



26

members and operating managers.” In the case where the work time exceeds six hours (or

where work is done both before and after lunch), the worker must be given rest time of one

hour or more (there is no pay for the rest time).

- In the case of employing a person with foreign citizenship, including employing as RA or

research support staff, a “Permission to Engage in Activity other than that Permitted under the

Status of Residence Previously Granted,” issued by the Immigration Bureau, may be required.

- The prescribed work time for RA or research support staff is less than 20 hours per week (27

hours or less for personnel other than students).

- Wages must be paid every month for each contracted month. Paying in a lump for several

months is illegal. The wage for work done in a given month shall be paid in the following

month.

- Since labor costs are subject to tax deduction from income at source, advance payment is

prohibited. Pay must be by bank transfer to the worker’s bank account.

- It is not permissible to provide remuneration to recipients of JSPS fellowships for young

researchers who are hosted and are receiving research guidance, in principle. (It is not

permissible to pay such recipients as part-timers or research assistants. The exception is

salaries for TAs, RAs, or part-time lecturers within the scope of the allowable weekly hours

designated by JSPS.)

- There may be a case where it is not permissible to pay salary or remuneration to a principal

investigator or co-investigator who is a member of a research organization, or to their relatives,

such as spouses or children <including Kakenhi>.

- <Kakenhi> In the case where an external co-investigator pays salaries to external research

support staff, the shared money must be allocated to the relevant co-investigator’s affiliated

organization, an employment contract must be concluded at the relevant organization, and

work management must be carried out.

8.5 Fees and remuneration

For the conduct of research, remuneration can be paid to those who performed certain duties.

Regarding the standard of remuneration, please check “Reference materials 6: Guideline on

the payment of labor costs and other allowances for contracted research program.”

- For duties under the order or instruction of a researcher, a contract must be concluded and the

remuneration must be disbursed in line with “Chapter 1: 8.4 Labor costs.”



27

- Since fees and remuneration are subject to tax deduction from income at source, advance

payment is prohibited. Payment must be made by bank transfer to the worker’s bank account.

- In the case where transportation costs must be treated separately, they must be paid as travel

expenses. For example, in the case of paying transportation costs (actual costs) along with

research subject remuneration to many subjects, if it is difficult to receive trip requests from

each of the subjects, the principle investigator may create a trip request on behalf of all

subjects at once. Please be sure to determine the exact transportation route individually before

paying the transportation costs.

- Please note that the required evidence documentation differs depending on the type of

remuneration.

- Offering expertise means offering knowledge on individual and special research and

technology. The subject of payment is those who are recognized as possessing special or

exclusive technology, students in a doctoral program or higher, or those who are recognized as

having knowledge or experience equivalent to that of students in a doctoral program or higher,

in principle.

- In the case of paying remuneration to a non-resident, please refer to “Reference materials 9:

Payment to non-residents.”

- In the case where translation is done by a company, it is considered as expenses for

consignment contract, not remuneration, and it shall be disbursed as “Other expenses

(expenses for consignment contract or miscellaneous expenses).”

- <Kakenhi> In the case of requesting external researchers to support the research in matters

such as giving lectures or proofreading, please be sure to check whether there is a violation of

duty of devotion to service (employed by external funds) or not; and whether there is

duplication of work hours or not in the researcher’s timetable or in the contract of employment.

It is not permissible for the recipients of JSPS fellowship for Young Scientists to receive

remuneration, in principle. (It is not permissible to pay JSPS fellows as part-timers or research

assistants. The exception is wages for TAs, RAs, or part-time lecturers within the scope of five

hours or less per week, as designated by JSPS.) In addition, during a JSPS fellowship, the

recipient is not allowed to receive any other fellowship or research funds, either domestic or

overseas (except as a part of SPD, PD or RPD).

8.6 Expenses for consignment contract (for employing temporary staff)



28

Note: Kakenhi categorizes these expenses as “Labor costs and remuneration.”

For the conduct of research it is permissible to hire temporary staff for research support under

contract with an employment agency. Please consult with the accounting section of the

department office about the details such as how to conclude a contract.

- A worker dispatch contract must be concluded before the actual work starts.

- Salaries for March (the last month of a fiscal year) cannot be disbursed from the following

year’s research funds, in principle.

- For disbursement, materials must be submitted which indicate actual working conditions, such

as a copy of the duty roster submitted to the employment agency.

8.7 Expenses for consignment contract (other than employing temporary

staff)

Note

Kakenhi categorizes these expenses as “Other.”

There may be a case where a part of a duty is consigned to a company. In this case, please note

the following points. Furthermore, some research funds may prohibit consignment, so please be

careful to check the usage guidelines of your research funds first.

- A copy of documentation certifying performance of the consignment (e.g. contract,

specification or work instruction) is required for the disbursement of “Expenses for

consignment contract.” (However, consignment contracts to individual proprietors are

categorized as remuneration, and thus are not subject to inspection. However, a copy of

documentation certifying performance of the consignment is also needed in such cases.) For

some research funds, a work completion report must be kept.

- For Kakenhi, the outcomes of consignment work must be treated as follows:

1) In the case where there are delivered items such as deliverables or a report, a copy of the

deliverable or report must be submitted. If the volume of pages is large, a copy of the

cover page or the table of contents is acceptable.

2) In the case where there are neither deliverables nor report, a copy of documentation

specifying the consigned work content (e.g. specification or work instruction) must be

submitted. If the volume of pages is large, a copy of the cover page of specification or

work instruction or the part which indicates the content of the consignment work is

acceptable.



29

- A contract is necessary in the case of expenses for a consignment contract of 1.5 million yen

or more.

- Regarding documents confirming disbursement amount criteria and outcomes, please refer to

“Reference material 6: Guidelines regarding the disbursement of labor costs and

remuneration related to commissioned projects.”

-

8.8 Sundry expenses for meetings

Expenses for refreshments offered to the participants of a conference or meeting can be

disbursed as “Sundry expenses for meetings.” However, depending on the research funds, there

may be cases where such expenses are considered undesirable. Please check the rules of the

research funds and try to minimize such expenses even if such use is permissible.

Regarding public research funds, Waseda university funds or other research funds that require

detailed checking of the disbursement content (e.g., account audit or submission of accounting

evidence), a breakdown of items, issued by the restaurant, must be also submitted along with the

receipts or bills. However in the case where such a breakdown is not available, a document

stating the name of each item, the unit price and the quantity (free format) must be submitted. If

there are no particular rules concerning sundry expenses for meetings in the usage guidelines

stipulated by allocating organizations, the following rules apply.



30

[Standard]

1 Costs for meetings:

“Event report (Form E-1)”

which specifies the date and

the content of the meeting

and the participants must be

submitted. Other

documentation featuring the

same content as the event

report is also acceptable.

Meal costs 1) Can be disbursed only when the provision of a

meal is unavoidable because the meeting is

held around mealtime. The cost for meals

outside of meeting hours is not provided.

2) The maximum amount per person is 2,160 yen

(including soft drinks and tax). Since alcohol is

not considered as sundry expenses for

meetings, if alcohol is provided, none of the

expenses for holding a meeting (including

meal costs) may be disbursed.

- Since the above amount is the upper limit of

actual cost, it is not permissible to cover a part

of meal costs (e.g. If the meal per person costs

3,240 yen, using 2,160 yen as a subsidiary is

not allowed. So if it is claimed as sundry

expenses for meetings, the cost per meal

(including soft drinks and tax) must be within

2,160 yen).

3) If a meeting is held in a coffee shop or a

family restaurant for some unavoidable reason

(e.g., if no meeting room is available; e.g., it is

necessary to meet people such as human

subjects outside of the research lab) and there

is a need for a meal, the above limit applies.

4) Since in general meetings should be held in a

meeting room or research room, it is not

permissible to use sundry expenses for

meetings in a restaurant whose main purpose is

to serve alcohol, e.g., a bar or izakaya.

5) Meeting expenses do not cover meal costs for

simple lunch/dinner meetings, thank-you



31

parties or social gatherings.

Soft

drinks and

snacks

1) Costs for soft drinks (non-alcohol) and snacks

can be disbursed when it is essential to serve

them outside of mealtime. The maximum

amount is 540 yen (including tax, soft drinks

and snacks).

2) Other notes here are the same as for meal

costs.


actual cost, it is not permissible to cover a part of

refreshment costs (e.g., if the refreshment costs

756 yen per person, using 540 yen as a

subsidiary is not allowed. So if it is claimed as

sundry expenses for meetings, the cost of

refreshments (including tax) must be within 540

yen).

Fees for

usage of

meeting

rooms

(venue

rental

fees)

When a meeting room is required, a public

facility inside the University or research

organization should be used, in principle. If

paying a rental fee is necessary, please use the

cheapest venue possible.

2. Expenses for reception at

an international conference

or symposium:

A flier, invitation or program

which verifies the holding of

the reception and the “Event

report (Form E-2)” which

specifies the date and the

1) Expenses for a reception for an international

conference or symposium can be disbursed (but

expenses for alcohol cannot be disbursed from

research funds). The maximum amount per

person is 5,400 yen (including tax). "Reception"

here means a party which will be held

immediately after a conference for organizers,

speakers, participants and audience who wish to



32

content of the meeting and

participants must be

submitted. Documentation

specifying the same content

as that in the event report is

also acceptable.

attend. It must be an open opportunity for the

exchange of opinions regarding research.

Meeting expenses do not cover meal costs for

ordinary lunch/dinner meetings, thank-you

parties or social gatherings.


actual cost, it is not permissible to use funds to

cover a part of reception meal costs.

Example: If the per person cost of a reception

meal is 6,480 yen, it is not permissible to use

Kakenhi funds (5,400 yen) as a subsidiary and

pay the rest (1,080 yen) from personal funds.

2) Please judge from the number of participants

and the scale of research grant, and avoid

excessive disbursements.

3. Costs for coffee breaks:

A copy of a program

indicating the holding of a

coffee break and the “Event

report (Form E-2)” which

specifies the date and the

content of meeting and

participants must be

submitted. Documentation

featuring the same content as

that required in the event

report is also acceptable.

The costs for a coffee break within the program

of a symposium can be disbursed with a

maximum amount of 540 yen per person

(including tax). If there are coffee breaks in the

morning and in the afternoon in the relevant

symposium, the total cost (540 yen x 2 x number

of participants) can be disbursed.

- In the case where the number of participants is not the same as the number of meals, a

statement of reason must be submitted, otherwise either the expenses will not be allowed or a

reason will be demanded at the time of inspection.

8.9 Communication and transport expenses



33

Costs for shipping, telephone, and transport (by courier service) of equipment for

experimentation can be disbursed. Please note the following points:

- For shipping cost, the mailing address and the content of the mail must be specified in the bill,

which must be submitted. Postage stamps must be purchased only when needed but if there

are some left over, please return the equivalent money to the funds within the research period.

Vouchers such as postage stamps must be managed appropriately.

- Since a receipt is not usually available for telephone bills, please submit a document

specifying in writing matters such as “date of telephone call,” “duration of call,” “the other

party in the call,” “purpose of call,” and “call charge” in free format. In the case of

international calls, please use a red pen to mark the relevant part in a bill sent from a telephone

company such as KDDI, and attach a paper providing the items listed above.

- For fax expenses, a communication record must be attached.

- In the case of courier service, a letter of transmittal must be submitted. The submission of a

receipt alone is not permissible.

8.10 Printing and binding expenses

The costs of printing (including copying) of materials related to research can be disbursed as

“Printing and binding expenses.” Please note the following points:

- Copying and copy card use must be limited to matters related to research. The content of any

claimed copying must be specified in the bill. In the case of purchasing a copy card using

Kakenhi or indirect expenses, please prepare an application for copy card reimbursement and

submit it to your department office. Even in the case of copying costs and copy card costs

using public research funds, inspection is required. However, inspection is not necessary for

money transfers which do not issue delivery slips.

9. Examples of inappropriate usage

The table on the next page, showing examples of inappropriate usage, has been posted in

“Examples of unauthorized and inappropriate usage of public research funds” at the following

URL. Please check the list and make sure to avoid similar infractions when using research

funds.



34

For details, please refer to “Reference materials 14: For appropriate use of public research

funds: examples of inappropriate uses.”

https://waseda.box.com/jireishu (in Japanese language only)

https://waseda.box.com/jireishu%20%20(in



35

Category Standard Return of

research funds

5 Cases of intentional actions or gross negligence which might be

subject to “Misconduct regarding the treatment of research funds”

(Item 5 of Article 2 of “Rules Regarding the Prevention of

Research Misconduct and Responses to Misconduct):

“Misconduct regarding the treatment of research funds”

1) Having the University pay for a fictional transaction and

having the vendor manage the fund as a deposit.

2) Having the University pay for some goods different from what

those applied for, by making a falsified claim.

3) Having the University pay travel expenses by making a

falsified claim.

4) Having the University pay remuneration or fees for staff such

as research assistants by making a falsified claim.

5) Using research funds for purposes other than those stipulated

in rules such as laws, Waseda University regulations or the

guidelines (hereafter “laws”),

Return

required

4 Cases of negligence which might be subject to the above

“Misconduct regarding the treatment of research funds.”

3 Cases which are not subject to the above “Misconduct regarding

the treatment of research funds,” but which require a refund to

make up a deficiency or an excess in the amount of research funds

paid due to insufficient documentation or to an error in

administrative procedures.

2 Defective administrative procedures, such as the case where

regular procedures were not followed, which could result in

misconduct.

Return not

required

1 Minor defects in administrative procedures.



36

10. Various forms

The following forms are available at the website of the Research Promotion Division at:

http://www.waseda.jp/rps/fas/document/index.html

- Forms related to business trips

- Forms related to employment and remuneration

- Forms related to meeting expenses

- Forms related to other expenses

11. Confirmation of status of research funds usage

Please use the following methodology to confirm the status of your research funds usage before

making a procurement agreement, so as to avoid exceeding the limit of the scope of the budget,

since any procurement agreement must be within the range of the budget of the relevant

research (refer to the “Procurement Rules, Item 4 of Article 18).

- Those such as professor emeritus or invited researcher who do not currently have a Waseda

faculty number (required for logging into MyWaseda) should inquire to the accounting section

of the relevant department.

- Co-investigators whose principal investigator (Kakenhi) is affiliated with Waseda should note

that the budget will be disbursed in a lump sum to the principal internal investigator.

1) For confirmation of “Research funds usage status” through MyWaseda

Faculty members: [Research] → [Research management] →[View Research Expense

Usage]

Other than faculty members: [Tasks] → [Research management] → [View Research

Expense Usage]

◇ The terms used in “Research fund usage status” are explained as follows:

- “Amount used”: This amount includes the “Amount of claims in applications in process.” The

amount will be updated on the day of any accounting process. The amount will not appear

immediately after the submission of a bill or receipt, so please check with the person in charge

of the accounting section in your department office to find out the amount of claims as yet

unpaid.



37

- “Balance remaining in budget”: The total amount of “Budget” minus “Amount used.”

- “Amount of claims applications in process”: The amount which has been claimed but has not

been paid due to accounting.

◇ Please note that the balance displayed may not be accurate for reasons such as transfer of

budget; delay in receipt of money; or settlement of accounting of labor costs at the end of

the fiscal year.

2) Confirming with the staff in charge at the accounting section of the department

Depending on the research fund (public funds in particular), there might be a case where the

calculation of the original balance designated by the organization offering the funds is

required and research funds usage status might not be reflected accurately at MyWaseda.

12. Payment to non-residents

Remuneration or travel expenses (transportation and accommodation costs and daily

allowances) paid to non-residents (e.g. inviting personnel from overseas) are subject to income

tax. Please take care, when paying transportation and/or accommodation costs, to note that

non-resident income tax applies, even if there is a receipt to confirm that they are actual costs,

(except in the case of payment directly to a travel agency, airline, or hotel).

However, if a tax treaty has been concluded between Japan and the country of the non-resident,

income tax does not apply to the non-resident. When paying a person who lives in a country that

has concluded a tax treaty with Japan, documentation specifying the tax treaty must be

submitted to the Salaries and Welfare Section by the 25th day of the month preceding the month

of the day of payment, in principle. For the details, please refer to: Reference materials 9:

Payment for non-resident (excerpt from income tax guide).

- When preparing an application specifying the tax treaty, it is necessary to obtain a certificate

of residence issued by the other country. It may take more than one month to obtain such a

certificate, so preparation for the procedure should be done well in advance.

13. Public research funds audit



38

1. Premise for auditing

The majority of public research funding used at Waseda University is competitive funds

distributed by the Ministry of Education, Culture, Sports, Science and Technology (MEXT)

and by independent administrative institutions under control by MEXT. In order to ensure

proper management of public research funds at research institutions, MEXT published

“Guidelines for managing and auditing of public research funds at research institutions

(Implementation standards)” (hereafter “Guidelines”) on February 15, 2007 and revised it on

February 18, 2014. Based on the guidelines, MEXT urges each research institution to (1)

prepare a prevention and response system for misuse of research funds and (2) report their

measures status using the prescribed forms. This reporting must include reporting of the

status of internal auditing. Similar measures are begin taken by other public organizations

including the Ministry of Internal Affairs and Communications, the Ministry of Health,

Labour and Welfare, the Ministry of Agriculture, Forestry and Fisheries, the Ministry of

Economy, Trade and Industry, the Ministry of Land, Infrastructure, Transport and Tourism,

and the Ministry of the Environment.

The 2007 Guidelines state that the measures are based on the following concepts.

"1) There are two types of competitive funds, one granted to research institutions and the

other to individual researchers, for the conduct of their research. Although such funds are

characterized as subsidy for individuals, the management of competitive funds must be done

on research institutions’ own responsibility, with the nation’s trust, since the funding comes

from taxpayers' money. Now, more than ever, it is essential to ensure that this principle is

upheld.

"2) The manager of any institution responsible for the management of competitive funds

must eliminate all elements which might induce misconduct, based on the notion that there is

always a possibility of misuse of research funds, and must make maximum effort to construct

a functional system and environment to prevent misconduct.”

2. Efforts by Waseda University

In line with the Guidelines, Waseda University has been conducting the following management

and auditing related to the usage of public research funds.

1) The Research Promotion Division: Routine management of funds usage and regular



39

monitoring (e.g., confirming accounting evidence)

2) The Internal Audit Office:

In accordance with the result of monitoring in 1), review and assessment to determine whether

or not each research fund is being properly used according to the grant purpose; and whether

internal control of management and usage of the fund are functioning effectively.

The results of such management and auditing are verified and any necessary corrective

measures are taken to improve the management and internal control systems. Those results are

applied to ensure that researchers can feel confident to focus on their research projects using

public research funds.

In order to achieve the above purposes, 2016 auditing is based mainly on the following items

related to 2015 funds, in line with the guidelines, the various research funds usage guides, and

internal regulations.

Checking revenue and expenditure; checking documents for evidence regarding expenditure

(e.g. estimates, purchase orders, contracts, business trip requests, air ticket stubs, business trip

records, attendance records, conference minutes, receipts and letters of reason, as needed);

checking inspection procedures; comparing submitted documents with vender’s original slips;

checking the status of installation of articles such as machinery, appliances and goods; holding

research representative hearings (on items including purpose and outline of business trip, and

relationship of purchased goods to the research project); conducting research supporting staff

and part-timer hearings; and checking with third parties related to a researcher’s travel

expenses.

[Reference]

Management and audit of public research funds in a research institution by MEXT

http://www.mext.go.jp/a_menu/kansa/08122501.htm (in Japanese)

14. Penalties for misconduct of research or misuse of research funds

“Misuse of research funds,” “Illicit receipt of research funds,” or “Misconduct of research” may

be seen as serious breaches of ethics that undermine society's trust in the entire domain of

academic research. It is important to conduct research activities with awareness of the

http://www.mext.go.jp/a_menu/kansa/08122501.htm



40

researcher’s responsibility to act ethically as a conductor of academic research and/or user of

public research funds and if one fails to do so, penalties will be imposed. The penalties for

misconduct will be severe, involving not only discontinuation of funding or return of research

funds but also imposition of a limitation on future application eligibility. In addition, the nature

of the misconduct and the name(s) of the researcher(s) identified as guilty of that misconduct

will be disclosed, in principle.

[Penalties for researchers]

1. Receipt of research funds by dishonest action or falsehood [Illicit receipt of research funds]

⇒ Return of research funds: The entire fund amount must be returned.

⇒ Suspension of application eligibility: Five years' suspension for the person who received

the funds illicitly and for anyone who conspired with that person.

Notes

Supply of research funds which have been already allocated will also be discontinued.

Furthermore, any co-researcher who has been allocated a share of funds will no longer be

able to receive those funds. Furthermore, eligibility for competitive funds other than Kakenhi

(Grants-in -Aid for Scientific Research) will also be suspended.

2. Misconduct such as fabrication of data [Misconduct of research activity]

⇒ Return of research funds: The entire amount of, or part of, the funds must be returned.

⇒ Suspension of application eligibility (one to 10 years):

Applies to those identified as being involved in misconduct

Applies to the person responsible for the content of the paper which was identified as

subject to misconduct

3. Misuse of received research funds [Misuse of research funds]

⇒ Return of research funds: The part of the funds related to the misconduct must be

returned.

⇒ Suspension of application eligibility: for both those guilty of misuse and those who

conspired in the misuse.

・Suspension in the case of using funds for private purposes 10 years



41

・Suspension in the case of misuse of funds, for other than private purposes

(depending on the nature of the misuse) 1–5 years

・Suspension of those who were not directly involved in misuse but failed to

fulfill their duties as administrators of research funds 1–2 years

[Penalties for organizations]

In the case of a defect in the system stipulated in “Guidelines for managing and auditing of

public research funds at research institutions (Implementation standards)” for the prevention of

misuse of research funds, and in “Guidelines for Response to Misconduct in Research Activities”

for the prevention of misconduct of research, penalties will be imposed by the organization

responsible for distributing the funds, and the following specific measures will be taken in order

from 1) to 3).

1) Imposing management conditions

Regarding a defect in the system, MEXT(Ministry of Education, Culture, Sports, Science and

Technology) will give the management instructions indicating the means of improving the

situation and the implementation period (one year). There will be a follow-up survey every

year to examine the implementation of the management conditions.

2) Reduction of indirect expenses

If a follow-up survey determines that the implementation of the directions of improving

management conditions were not followed, the amount of indirect expenses within

competitive funds will be reduced from the following year onward in a step-by-step manner

to a maximum of 15%.

3) Termination of distribution

Even if indirect expenses are subject to the maximum reduction, if the directions of

improving management conditions were not followed, competitive funds will be terminated

in the following year and thereafter.

15. Management of procured properties

1) Management of machinery, appliances, and equipment

- The prescribed sticker (asset management label provided by the accounting section) must be

affixed to the property, and the location of the properties must be always made known. All

efforts should be made to maintain such items properly and to use them for as long as possible



42

even when the depreciation period is over.

- Cases where an item was donated as a material compensation should be reported to the

External Affairs and Fund-Raising Section,Office of the President through the accounting

section. Once the procedures for receipt of donation are complete, the property shall be

registered and managed as the University property.

- A confirmation of current possession of assets is conducted once a year. The Accounting

Section will send a list of assets of the subject via the department’s accounting section for

confirmation in early July of each year, so please report whether each asset is in place or has

been discarded or transferred.

2) Management of supplies

Cases where an item was donated as material compensation should be reported to the


section, as in 1 above).

Note: As supplies are semi-assets, no asset management labels are to be affixed, but all

efforts should be made to maintain such items properly as assets (machinery, appliances,

and equipment) and use them for as long as possible.

3) Management of rental properties

No asset management labels need to be affixed since rental properties are not University

assets, but a lease company label must be affixed to make it clear that the properties are

rentals. Documentation such as a lease contract or application for lease shall be kept on

file at the accounting section of the relevant department office.

4) Management of machinery, appliances, supplies and books (treated as assets) using

Kakenhi

Machinery, appliances, supplies and books (treated as assets) purchased using Kakenhi

shall be donated to the University after the accounting process has been completed. They

will be registered and managed as University properties.

5) Management of machinery, appliances, supplies and books (treated as assets) using

research funds other than Kakenhi

Machinery, appliances, supplies and books (treated as assets) purchased using research



43

funds other than Kakenhi shall be either 1) taken over as a property of the University, or

2) taken over as a property of the original party who granted the funds or (in the case of a

consigned project) taken over as a property of the party who purchased the relevant

properties. In the former case, the treatment shall be the same as 4) above, while in the

latter case, if the properties are discarded or repaired, application for permission to do so

should be made in advance to the governmental ministry who has ownership. In addition,

there may be cases where it is necessary to apply to the relevant ministry for matters such

as ownership transfer, free lease procedures and disposal procedures even after the

completion of the research period. In that light, it is necessary to check the rules

stipulated by the other party.

6) Moving/changing physical fixed assets and supplies

When moving or changing the procured physical fixed assets and supplies (e.g., disposal;

change of installation location; change of manager), the following procedures must be

carried out:

- In the case of moving equipment/facilities from an organization outside Waseda along with the

researcher’s move to Waseda, it is necessary to submit an “Application for donation” to the



- In the case of moving equipment/facilities to an organization outside Waseda due to the

researcher’s move or in the case of disposing of equipment/facilities which is out of order,

“Application for moving assets or properties (accounting section form)” must be submitted to

the Accounting Section through the accounting section of the department office. In the case of

using such equipment/facilities outside of Waseda temporarily for research related reasons,

“Request for borrowing assets/properties (accounting section form)” must be completed and

kept at the accounting section of the department office of the research project representative.

- Regarding Accounting Section forms, please download Forms F-5 and F-6 from the Waseda

University Research Portal (http://www.waseda.jp/rps/fas/document/).



44

Asset category Content of move/change Procedures

Physical fixed

assets (such as

machinery,

appliances or

equipment)

Moving to a location

inside Waseda

Submit “Application for moving assets or

properties (accounting section form)” to the

accounting section of the department office. Disposal

Moving physical fixed

assets to an external

organization due to the

researcher’s move

[Kakenhi properties]




[Other than Kakenhi]

Assets belong to Waseda cannot be moved out to

external organizations in principle. If there is

special reason for doing so, please consult the

accounting section of the department office,

Supplies Moving the location

within Waseda or disposal

within the fiscal year of

purchase




Moving the location

inside Waseda or disposal

after the fiscal year of

purchase

Report to the accounting section of the

department office

Moving supplies to an

external organization due

to researcher’s move

[Kakenhi properties]

1) Moving within the fiscal year of purchase:




2) Moving after the fiscal year of purchase;

Report to the accounting section of the

department office

7) External use of machinery, appliances and supplies

In principle, machinery, appliances and supplies purchased using University research



45

funds shall be installed within the University, in a location such as a research lab. The

manager and the location of installation must be specified, and moving the items outside

of Waseda without permission is not allowed. However, if there is a need to move an item

for an unavoidable reason related to research, a “Request for borrowing assets/properties

(accounting section form)” must be submitted to the accounting section of the department

office. The status of usage and management must be reported to the accounting section at

the beginning of each fiscal year.

16. Indirect expenses and administrative expenses

Indirect expenses and administrative costs in the University are treated as follows. Please note

that if an item is indicated as “indirect expenses” in some projects, it may still be treated as

“administrative costs” in the University.

Indirect expenses: Treatment in accordance with “General guidelines regarding the

implementation of indirect expenses of competitive funds” or treatment as instructed by the

original party who granted the fund or who consigned the project (the amount of indirect

expenses is 30% of the direct expenses in principle). Regarding internal treatment, please refer

to “Reference material 10: the usage of indirect expenses (for researchers).” In addition, the

following materials should prove useful.

Please note that indirect expenses from public funds cannot be used for other expenses, in

principle.

- List of competitive fund systems:

http://www8.cao.go.jp/cstp/compefund/index.html

- General guidelines regarding implementation of indirect expenses of competitive funds:

http://www8.cao.go.jp/cstp/compefund/shishin2.pdf

Administrative expenses: These are management expenses which do not apply to indirect

expenses. Expenses that Waseda receives as administrative expenses from external funding

through academic research collaboration with an external organization (administrative expenses

equivalent to 20% of the amount of external funds; equivalent to 25% of direct expenses if the

calculation is based on direct expenses). For the internal procedures, please refer to “Reference

http://www8.cao.go.jp/cstp/compefund/index.html




46

materials 11: Guidelines regarding receipt of administrative expenses for academic

research collaboration with external organizations.”

Chapter 2: Rules Regarding the Usage of Grant-in-Aid for Scientific Research (Kakenhi )


1

Chapter 2:

Rules Regarding the Usage of Grant-in-Aid for Scientific Research

(Kakenhi )

1. Kakenhi outline

1.0. Objective and nature of Kakenhi

Grants-in Aid for Scientific Research (KAKENHI) are awarded through screening by peer

review to support creative and pioneering research as "competitive research funding" aiming

to substantially develop basic research in all fields for application in "academic research"

(researchers' creativity-driven research) across a wide spectrum of fields, ranging from the

humanities and social sciences to the natural sciences.

1.1. Research categories

In Kakenhi, research categories are provided corresponding to the stage or the scale of research

so as to make application and selection easier. Applicants choose a research category in line

with the content or scale of their own research plan. The central category in Kakenhi is

“Scientific research program” which is divided into four types, S, A, B and C, based on the

research period and the total amount of research funds. There is also “Grant-in-aid for Specially

Promoted Research” for research which has been highly evaluated globally.

A category to support the independence of young researchers provides “Grant-in-Aid for Young

Scientists” targeting researchers up to age 39. Young researchers can apply for this grant a total

of two times and if they need funding for continued research, they should apply for other grants

such as “Scientific Research.”

Grants which support the creation of new areas of academic research or challenging research are

categorized as “Scientific Research on Innovative Areas” and “Challenging Research

(Pioneering/Exploratory).” “Scientific Research on Innovative Areas” aims at the creation of

innovative academic fields and at significant development in the fields through activities such

as joint research and cultivation of human resources. “Challenging Research



2

(Pioneering/Exploratory)” covers research conducted by one or more researchers, with the aim of

significantly reforming or changing a scientific scheme or direction and has rapid growth

potential. "Exploratory" covers research projects that have a strong exploratory nature, or are in

their beginning stages.

“Scientific Research (C),” “Grant-in-Aid for Young Researchers (B)” and “Challenging

Exploratory Research”, which are relatively small scale research funds, have been included in

the multi-year funding system since 2011. “Scientific Research (B)” and “Grant-in-Aid for

Young Researchers (A),” which formerly were partially covered by the multi-year funding

system, are now covered by the ordinary system for the new selection for 2015 (only “Scientific

Research (B) Generative Research Field” is covered by the multi-year funding system).

Since the usage rules and procedure differ depending on the ordinary systems and the multi-year

funding system, please confirm which type applies to your research project in the category list

below (categories based on the partial multi-year funding system use rules from both systems).



3

<Research category list>



4

1.2. Series of single-year grants, multi-year funds and partial multi-year funds,

depending on research category

In FY 2011 JSPS established a fund for multiple fiscal years for some Kakenhi research

categories. Due to this change, Kakenhi will be granted in line with the following

classification:

(1) Research categories for which grants are issued as “series of

single-year grants”

- Research categories other than (2) and (3) below, e.g. “Specially Promoted Research”

and “Scientific Research (S) and (A),”

- The decision to grant funding is made each fiscal year.

- Regarding “Specially Promoted Research,” the decision of grants for multiple fiscal

years until the final fiscal year of the research period is made in the first fiscal year

of the research period.

(2) Research categories granted funds (multi-year funding system)

- “Scientific Research (C),” “Grant-in-Aid for Young Researchers (B)” and

“Challenging Exploratory Research” and “Challenging Research

(Pioneering/Exploratory)” selected in FY 2011 or later.

- The grant decision for multiple years is made in the first fiscal year of the research

period.

(3) Research categories for which grants are issued as “series of single-year

grants” and “multi-year funding” (partial multi-year funds)

- “Scientific Research (B)” and “Grant-in-Aid for Young Researchers (A)” selected

between FY 2012 and FY 2014. The new selection for FY 2015 is covered by

single-year grants (only “Scientific Research (B) Generative Research Field” is

covered by the multi-year funding system).

- Up to five million yen of the total amount of research funding is covered by a

multi-year fund and the remaining by “series of single-year grants.”



5

1.3. Research organization

The definitions of “Principal investigator,” “Co-investigator (Kenkyu-buntansha),”

“Co-investigator (Renkei-kenkyusha)” and “Research collaborator” who make up a

research organization are as follows:

1) Principal investigator (member of the funded project)

The researcher with full responsibility for the implementation of the funded project

2) Co-investigator (“Kenkyu-buntansha”) (member of the funded project)

The researcher responsible for carrying out the funded project along with the Principal

Investigator; receives a share of the funds from the principal investigator and has

discretion regarding the use of the funds for research expenses.

3) Co-investigator (“Renkei-kenkyusha”) (not a member of the funded

project)

A researcher who participates as a member of the research team but does not have

discretion regarding the use of Kakenhi.

- Co-investigators ("Kenkyu-buntansha") and Co-investigators ("Renkei-kenkyusha")

must have application eligibility.

- The difference between the two types of co-investigators is related to their position in

the research funding system and has no bearing on the relative importance of their

roles in the research activities.

4) Research collaborator (not a member of the funded project)

A researcher who cooperates in carrying out the research project.

- Research collaborators do not require application eligibility.

- Research collaborators do not have discretion regarding the use of Kakenhi, the same

as for Co-investigator (Renkei-kenkyusha).



6

1.4. Application eligibility and qualification within Waseda University

Grants-in-Aid for Scientific Research (Kakenhi) eligibility for FY 2017

Eligibility and qualification within the University as follows (except for “Encouragement of

Scientists”):

Qualificatio

n within

Waseda

Affiliation

status

Principal

Investigat

or

Co-investiga

tor（kenkyu

-buntansha）

Co-investiga

tor（renkei

kenkyusha）

Research

collaborat

or

Remarks

[Full-time:

tenure]

Professor,

associate

professor,

assistant

professor

Must be

affiliated

to an

education

al and/or

research

institution

establishe

d

permanent

ly at

Waseda

○ ○ ○ ○

[Full-time:

without

tenure]

Professor,

associate

professor,

assistant

professor,

research

associate

○ ○ ○ ○

[Full-time:

without

tenure]

Instructor

× × × ○

[Full-time:

commission

ed]

Visiting

professor,

visiting

associate

professor,

visiting

assistant

professor

△ △ △ ○



7

Qualificatio

n within

Waseda

Affiliation

status Principal

Investigat

or

Co-investiga

tor（kenkyu

-buntansha）

Co-investiga

tor（renkei

kenkyusha）

Research

collaborat

or

Remarks

[Part-time:

without

tenure]

Visiting

professor,

visiting

associate

professor,

visiting

assistant

professor

Must be

affiliated

to an

education

al and/or

research

institution

establishe

d

permanent

ly at

Waseda

○ ○ ○ ○

Outside of

the

employme

nt contract

period,

they need

to be

adjunct

researcher

s.

Part-time

lecturer × × × ○

[Part-time:

without

tenure]

Instructor

× × × ○

[Full-time:

without

tenure]

Senior

researcher,

researcher,

junior

researcher,

research

associate

Must be

affiliated

to a

research

institution

establishe

d for a

fixed term

at

Waseda;

or be

affiliated

to a

permanent

ly

establishe

d

education

al and/or

research

institution

and be

employed

in a fixed

term

project.

○ ○ ○ ○



8

Qualificatio

n within

Waseda

Affiliation

status Principal

Investigat

or

Co-investiga

tor（kenkyu

-buntansha）

Co-investiga

tor（renkei

kenkyusha）

Research

collaborat

or

Remarks

[Full-time:

commission

ed]

Visiting

senior

researcher,

visiting

researcher,

visiting

junior

researcher

Must be

affiliated

to a

research

institution

establishe

d for a

fixed term

at

Waseda;

or be

affiliated

to a

permanent

ly

establishe

d

education

al and/or

research

institution

and be

employed

in a fixed

term

project.

△ △ △ ○

[Part-time:

without

tenure]

Visiting

senior

researcher,

visiting

researcher,

visiting

junior

researcher

○ ○ ○ ○

Honorary

fellow,

professor

emeritus,

guest

research

professor

○ ○ ○ ○

Must

confirm

that the

person

meets the

conditions

for

eligibility

at Waseda

JSPS

research

fellowship

for young

scientists

(SPD, PD,

and RPD)

○ ○ ○ ○

Conformi

ng to

MEXT

applicatio

n

procedure

s



9

Qualificatio

n within

Waseda

Affiliation

status Principal

Investigat

or

Co-investiga

tor（kenkyu

-buntansha）

Co-investiga

tor（renkei

kenkyusha）

Research

collaborat

or

Remarks

JSPS

research

fellowship

for young

scientists

(DC1 and

DC2)

× × × ○

Conformi

ng to

MEXT

applicatio

n

procedure

s

Adjunct

researcher

× × × ○

Researche

rs

affiliated

to a center

or

institution

Visiting

scholar,

visiting

research

fellow,

research

intern

× × × ○

RA, research

support staff × × × ○

Full-time Faculty of Waseda University Senior High School, Waseda University Honjo Senior

High School, Art and Architecture School are only qualified to apply for Grant-in-Aid for

Encouragement of Scientists.

○: is eligible × : is not eligible △: Eligibility will be judged on the basis of matters such

as the period of consignment (please inquire to the Research Promotion Division)

(Eligibility for Health and Labour Sciences Research Grant (except for grant programs of

Japan Agency for Medical Research and Development) is determined in accordance with the

above list)



10

<Conditions for eligibility to apply at Waseda >

(1) The applicant’s main affiliation must be Waseda University.

(2) The applicant’s duties at Waseda must include research activities.

(3) The research environment (e.g. research venue) must be suitable for the conduct of the

research.

(4) In cases where the applicant is employed or consigned using external funds (including

employment using overhead expenses of a competitive research fund or consigned

contract), he/she must not be bound to commit solely to the research covered by such

funding.

(5) The applicant must observe the Waseda University Guidelines regarding Academic

Research Ethics.

- Those who are hired using external funds are required to submit “Application for

confirmation of Kakenhi eligibility” (Waseda form A-ア) at the time of application.

- Honorary fellows, professors emeriti and guest research professors are required to

submit “Application for confirmation of Kakenhi eligibility” (Waseda form A-イ) at

the time of application.

<Special case for qualification at Waseda University>

In cases where a person has been eligible to apply for Kakenhi at Waseda or at his/her previous

institution as a Kakenhi selected research project and has lost that eligibility due to

circumstances such as the termination of a research associate appointment, if he/she is

employed as adjunct researcher (in a center or an institute) and receives the approval of the

Dean of the Research Promotion Division (obtained by submitting 'Eligibility confirmation

application'（shikaku-kakunin-shinseisho）, he/she shall be allowed to conduct research

activities in the selected research project as a Principal Investigator. If he/she is involved in a

research project as a Principal Investigator., he/she can be a Co-investigator

(“Kenkyu-buntansha”) in another research project at the same time, but it is not permissible to

apply for a new research category.

- “(Special case) Application for confirmation of application eligibility” (Waseda form

B-イ) must be submitted when the status changes.



11

<Special case for eligibility at Waseda University>

If an adjunct researcher, who in the past had eligibility at Waseda and is conducting research as

a special case of qualification at Waseda (as stated above), obtains the approval of the dean of

the Research Promotion Division for new eligibility upon securing hosting by a Waseda faculty

member (full-time with tenure or without tenure), that adjunct researcher can apply for a new

research category. (Example: in the case where a research project which has been continued

using “Special case for eligibility at Waseda University” will be completed in FY 2017, if the

researcher secures a host and obtains the approval of the Research Promotion Division, he/she

may newly apply for FY 2018 Kakenhi.)

- “New application for confirmation of Kakenhi eligibility” (Waseda form A-イ-2) must be

submitted at the time of application.



12

2. General rules for the implementation of Kakenhi

2.0 Introduction

1) Kakenhi can be used for expenses necessary for the conduct of the relevant research

(purchase cost of items required for items including research, travel expenses, labor costs

and remuneration). In addition, in order to support the funded research activities and to

improve the research environment, an amount equivalent to 30 % of direct expenses will be

provided as indirect expenses (does not apply to some research categories).

2) The scope of direct expenses to be disbursed is the expenses necessary for carrying out the

relevant research.

3) The principal investigator and co-investigator shall transfer the indirect expenses promptly

to the University in line with the conditions of the subsidy (rules).

4) The implementation shall be managed in the principal investigator’s affiliated department,

in principle.

5) The implementation of new research project can begin after the date of informal selection

for the grant and when the necessary contract has been concluded.

6) After informal selection for the grant, application for granting must be done (in the case of

multi-year funds system, in the form of a payment request for the second fiscal year

onward).

2.1 Rules stipulated by the government

Please carefully read the rules at the following websites:

- Kakenhi Spending Rules: Supplementary Conditions for 2014 (last year’s version)

http://www.jsps.go.jp/j-grantsinaid/16_rule/data/26_dl/26_hojyokin04_gaitoku_rule_e.pdf

- Kakenhi Spending Rule: Supplementary Conditions for FY 2016

https://www.jsps.go.jp/j-grantsinaid/16_rule/data/28_dl/spending_rules.pdf

- Handbook on the Grants-in-Aid for Scientific Research (Kakenhi) Program (FY 2016 edition)

https://www.jsps.go.jp/english/e-grants/data/handbook.pdf

http://www.jsps.go.jp/j-grantsinaid/16_rule/data/26_dl/26_hojyokin04_gaitoku_rule_e.pdf



13

2.2 Schedule for major Kakenhi

[Series of single-year grants]

- Specially Promoted Research

- Scientific Research on Innovative Areas

- Scientific Research (S)

- Scientific Research (A)

- Research Activity Start-up

- Grant-in-Aid for JSPS Fellows

- Scientific Research (C) selected in 2010 or

earlier

- Challenging Exploratory Research, selected

in 2010 or earlier

- Grant-in-Aid for Young Scientists (B),

selected in 2010 or earlier

- Scientific Research (B), selected in 2011 or

earlier

- Grant-in-Aid for Young Scientists (A),

selected in 2011 or earlier

[Multi-year funds]

- Scientific Research (C),

selected in 2011 or later

- Grant-in-Aid for Young

Scientists (B), selected in

2011 or later

- Challenging Research

(Pioneering/Exploratory),

selected in 2011 or later

[Partial multi-year funds]

- Scientific Research (B), selected in 2012 or later

- Grant-in-Aid for Young Scientists (A), selected in 2012 or later

April Notification of results of selection of new and

continued projects

↓

Creation of grant application documents

Notification of results of

selection of new projects

↓

Creation of grant

application documents

May Information from administrative staff of

procedures for using unused amount in the

following fiscal year within “adjustment

funds” (does not apply to partial multi-year

funds)



14

June Late June: Internal application deadline for

using adjustment funds for the following

fiscal year

July (receipt of

grant for first

half of

single-year

grant)

Information from administrative staff of the

procedures for advance usage within

“adjustment funds” (does not apply to some

funds)

Information from

administrative staff on the

procedures for requests for

advance usage payment

August (receipt

of grant of

“JSPS research

fellowship for

young

scientists”)

Late August: Deadline for internal application

for first advance usage payment from within

“adjustment funds”

Late August: Internal

deadline for requests for

first advance usage payment

September

October

(receipt of

grant for

second half of

single-year

grant)

★Creation of application documents for the

following fiscal year’s Kakenhi via the online

system. (Internal deadline: Late October)

★Creation of application

documents for the following

fiscal year’s Kakenhi via the

online system. (Internal

deadline: mid-October)

November

(receipt of

grant of

“Research

Activity

Start-up”)

Information from administrative staff on the

application procedures for carryover

Late November: Deadline for internal

application for second advance usage

payment from within “adjustment funds”

Late November: Internal

deadline for requests for

second advance usage

payment

December Late December: Internal deadline for

application for first carryover



15

January

February Mid-February: Internal deadline for

application for second carryover

○Notification of the

procedures for the request

of payment for continued

projects

Late February: Internal

deadline

○Notification of

application procedures for

extending the project period

to the final fiscal year

Late February: Internal

deadline

March (Performance report)

Information from administrative staff of

procedures regarding performance report

↓

Start of creation of research performance

report

※Information on the procedures on creation

of research outcomes for the final fiscal year

of the project

↓

Start of creation of research outcomes report

(Performance report)

Information from

administrative staff of

procedures regarding

performance report

↓

Start of creation of research

performance report

※Information on the

procedures for creation of

research outcomes for the

final fiscal year of the

project

↓

Start of creation of research

outcomes report



16

April (receipt

of grant for

continuation of

single-year

grants)


Distribution of settlement of balance by

administrative staff

↓

Start of creation of the financial performance

report


Distribution of settlement of

balance by administrative

staff

↓

Start of creation of the

financial performance

report

May Completion of performance report

Mid-May: Internal deadline

※ Completion of research outcomes report

for the final fiscal year

Late May: Internal deadline

Information by administrative staff of

procedures for using grant for the following

fiscal year within “adjustment funds” (does

not apply to some funds)

Completion of performance

report

Mid-May: Internal deadline

※ Completion of research

outcomes report for the

final fiscal year

Late May: Internal deadline



17

2.3 Single-year grant system of Kakenhi

The series of single-year Kakenhi cannot be disbursed beyond the relevant fiscal years, in

principle. The annual grant amount will be decided based on the grant application form after the

informal selection of grants each fiscal year. Thus, it is considered that there would be no

deficiency or excess of research funds for the research project stated in the application form.

However, in the case where a proposal for usage of research funds needs to be reviewed due to

matters such as unexpected experimental results or unexpected problems, the “carryover system”

and “adjustment funds (for advance usage or unused amount to be used in the following fiscal

year)” can be used.

- In the case where you wish to carry over your grant to the following fiscal year, or to use

adjustment funds, please consult your department office (accounting section), referring to the

following.

- In the case of partial multi-year funds, the carryover system can be used with the grant, but

adjustment funds cannot.

- It is not permissible to disburse expenses necessary for the conduct of research for the

following fiscal year in the case of single-year grants. In the case where disbursement is

needed in the relevant fiscal year (e.g. when the deadline for payment of academic society

membership fees for the following fiscal year is the end of March), the research institution or

researcher pays in advance and will be reimbursed after receiving the grant for the following

fiscal year.

[Carryover in the single-year grant system]

Regarding research projects using Kakenhi which cannot be completed within the fiscal year

due to unavoidable circumstances which were not expected at the time of the grant decision, all

or a part of the relevant grant can be carried over for use in the following fiscal year, after

obtaining the approval of the Minister of Finance through the Minister of Education, Culture,

Sports, Science and Technology.

For application procedures for carrying over, visit the JSPS website at:

https://www.jsps.go.jp/j-grantsinaid/16_rule/data/kurikoshi/h26/h26kurikoshi01_tuchi_1_1.pdf

(in Japanese)



18

[Adjustment of grants in the single-year grant system]

For application procedures for carrying over, visit the JSPS website at:

https://www.jsps.go.jp/j-grantsinaid/16_rule/data/27_dl/27_chouseikin_betten.pdf. (in Japanese)

1) Advance usage

- In the case where the research in the relevant year accelerates and when the researcher wishes

to use research funds for the following year in advance, the adjustment funds for the relevant

year can make additional disbursement of the amount for advance usage.

- If you wish to make advance usage, please submit the prescribed application form to your

department office (accounting section) by the deadline provided twice per year (planned for

September 1 and December 1). The internal procedures and submission deadline will be

announced through your department office (accounting section).

2) Unused amount to be used in the following fiscal year

- If the unused amount is 50,000 yen or more, it can be used in the following fiscal year.

- If the relevant year is the final fiscal year of the project, carryover is not permissible.

- The principle is to allow the unused money in the carryover system to be used in the following

fiscal year. However, if the money cannot be carried over because the case does not meet the

required conditions of the carryover system or the need arose after the deadline for

applications for carryover but it is expected that the project would be enhanced by using the

amount in the following fiscal year, the unused amount will be returned to the national treasury

and will be disbursed from the following fiscal year’s adjustment funds with the upper limit

being the entire unused amount. Those research funds to be used in the following fiscal year

shall be disbursed at the end of August.

2.4 Multi-year funds system of Kakenhi

In this system, research funds can be used for multiple fiscal years. The grant total will be

decided for the entire research period, rather than for a single year, after screening of the grant

application submitted after informal selection for the grant. Thus, unused grant due to some

change in the research proposal can be transferred to the following fiscal year without requiring

the applications procedures of systems such as carryover, except for the final fiscal year of the

research period (the reason for unused grant must be specified in the relevant year’s

https://www.jsps.go.jp/j-grantsinaid/16_rule/data/27_dl/27_chouseikin_betten.pdf



19

performance status report). Regarding research which is currently expected to make more

progress than predicted in the original proposal, it is permissible to apply for advance usage

within the scope of the total amount of decided grant.

- The above rules apply to the partial multi-year funds system, but only to the funds part.

1) Request for payment for advance usage and unused funds to be used in the

following fiscal year in the case of multi-year funds

Upon submission of “Request for payment of advance usage” to JSPS, disbursement will be

made. However, there may be a case where such a request is not permissible (e.g. if the amount

is so large that advance usage may make the research in the following fiscal year difficult). It is

also not permissible to shorten the period of research by advance usage (the first application

deadline is September 1, the second is December 1. The internal procedures and submission

deadline will be announced through your department office (accounting section).)

The unused funds of the relevant fiscal year can be used in the following fiscal year without

the usual application for carryover (regarding the single-year system). This amount must be

identified as “Amount of research funds used for the following fiscal year” in “Performance

status report (accounting and research)”, which must be submitted at the end of each fiscal

year.

2) Usage in multiple fiscal years

The following cases relate to fund usage in multiple fiscal years. It should be noted that

disbursement in a lump sum is permissible in the case of multi-year funds while it is not

permissible in the case of the single-year grant system.

Case 1: The entire amount must be paid in the relevant fiscal year for “annual subscription

fees of journals” or "rental fees for equipment" (e.g. one-year contract from September to

August of the following fiscal year).

Case 2: The travel expenses for a research trip which extends through two fiscal years (e.g.

the trip starts at the end of March and ends in early April) will be paid in a lump sum from

the relevant year’s budget (the year of the starting date of the trip).

※If an item was delivered in the previous fiscal year, the bill must be submitted to your

department office (accounting section) promptly so as to complete the settlement of

accounting in the same year, in principle.



20

3) Extension of research period

If for some unavoidable reason extension is required in the final fiscal year of a project,

extension of the project period for up to one year is permissible. It is necessary to follow the

established procedures for requesting extension of the Kakenhi project period.

2.5 Changes of research proposal or research organization

If you wish to make one of following changes, please promptly contact the Research Promotion

Division through your department office (accounting section). The Research Promotion

Division will proceed with inquiries to MEXT or JSPS.

The forms vary depending on whether the system is single-year, multi-year and partial

multi-year. There may be cases where it is possible to use the online system. Please confirm

which forms and submission method should be used, and determine necessary procedures by

consulting the JSPS website: http://www.jsps.go.jp/j-grantsinaid/16_rule/rule.html (in Japanese)

Submission methods are as follows

Paper: submit in print medium using JSPS forms

Online: submit via the online system

Content to be changed Procedures Submission

method

Discontinuance of project After submission of “Application for

discontinuance of granted project,” “Performance

report (accounting and research)” must be

submitted within 30 days.

Paper

Discontinuance of project

due to loss of eligibility of

Principal investigator

Change of the research

institution of the principal

investigator

“Notification of change of principal investigator’s

research institution” must be submitted.

Online +

Paper

Suspension of project due to

principal investigator’s

maternity leave or childcare

leave.

Procedures differ depending on whether the system is single,

multi, or partial. Please consult the Research Promotion

Division through your department office.



21


method

Addition or deletion of

co-investigator

(“Kenkyu-buntansha”)

“Application for approval of change to

investigator for project” for single-year grants,

and “Application for approval of change to

co-investigator” for multi-year and partial

multi-year funds.

※ If a co-investigator (“Kenkyu-buntansha”)

loses his/her eligibility, the “deletion of

co-investigator’ procedure is required, In addition,

if a co-investigator (“Kenkyu-buntansha”) did not

use the shared funds, the status of the

co-investigator must be changed (to

“Renkei-kenkyusha”).

Online +

Paper

Significant changes in the

breakdown of research fund

usage

If the significant change in the breakdown of each

item is one of the following, “Application for

approval of change in usage breakdown for direct

expenses” must be submitted (must be calculated

based on the total of direct expenses in a single

year for the case of single-year grants, and on the

total of entire research period in the case of

multi-year funds).

[Single-year grants] in the case of a change of

50% or more of the total of granted annual direct

expenses (up to 3 million yen in the case where

50% of the total direct expenses is 3 million yen

or less)

[Multi-year funds] in the case of a change of 50%

or more of the total direct expenses granted for the

entire research period (up to 3 million yen in the

case where 50% of the total direct expenses is 3

million yen or less)

Paper



22


method

Change in allotment of

shared funds

If the change does not apply to the above rule of 50%,

notification of change is not required.

If the share of funds for a co-investigator from another

institution changes, indirect expenses shall also be transferred or

returned. If the amount of shared funds changes, please make

sure to report that to the Research Promotion Division through

your department office (accounting section).

2.6 Examples of major expenses and usage limitation

1) Examples of major expenses

Direct expenses necessary for the conduct of Kakenhi project and the creation of research

outcomes.

Items Details

Goods expenses Expenses for purchasing goods (such as machinery, appliances, articles,

books and consumable supplies)

Travel expenses Expenses (such as transportation, accommodation, daily allowance, airport

tax, taxi and rental car) for domestic and overseas travel (such as collecting

materials, various surveys, research meeting and research outcomes

presentations) for Principal Investigator, co-investigator and research

collaborators.

Labor costs,

remuneration

Expenses for remuneration, gratuity, fees, and salaries for research support

staff who are engaged in work such as materials sorting, experimentation

support, translation, editing, offering expertise, distribution and collection of

questionnaires and collection of research materials; and for payment to an

employment agency (if an employment contract is concluded, the research

institution must be the contractor)

Other Expenses other than the above for the conduct of the relevant research (e.g.

printing, copying, developing photos, communication (such as postage



23

stamps and telephone costs), transport of goods, rental of a research venue

(only in the case where conducting the project in the research institution is

difficult), meetings (such as renting a venue, meals without alcohol), rental

of equipment (such as computers, vehicles, experimentation equipment and

facilities), repair of machines and equipment, presentation of research

outcomes (such as posting to academic society journals, creating a website,

preparing brochures for publicity, and activities for publicizing research

outcome to the general public), disposal of experimentation waste and

academic society participation fees.

- Guarantee fees, which must be added when purchasing machinery and

appliances, can be disbursed from Kakenhi for the relevant year regardless of

the length of the remaining time of the research project.

2) Usage limitation

It is not permissible to use direct expenses for the following cases:

a) Expenses related to facilities such as a building (except in the case where minor

installation of goods purchased by direct expenses is necessary)

b) Expenses for treatment of accident or disaster which occurred during the conduct of the

research project (Overseas travel insurance is not covered.)

c) Labor costs and remuneration for the principal investigators and co-investigators

(“Kenkyu-buntansha”) (although it is permissible for co-investigators

(“Renkei-kenkyusha”)).

d) Other expenses which are appropriate as indirect expenses

It is not permissible in Kakenhi to disburse expenses which are not directly connected to

the conduct of research (such as alcohol, thank-you parties for speakers, social gatherings

at an academic society, social expenses such as presents, gifts for congratulations and

condolences and academic society annual memberships)

Notes

If you cannot judge whether the usage is disbursable or not, please consult with the Research

Promotion Division through the Principal Investigator’s department office (accounting section).



24

- In the case of purchase of more than one copy of the same book, the Principal Investigator or a

co-investigator must specify the necessity of that purchase for the completion of the Kakenhi

research project, in a blank space on a piece of paper to which the bill or receipt is attached. If

the books were distributed to more than one researcher, the specific addresses for distribution

must be indicated.

- When a researcher who has been employed using Kakenhi funds (other than the principal

investigator or a co-investigator employed by the funds) applies for and implements his/her

own Kakenhi in the reference year, the researcher is required to confirm that the following

statement is clearly included in the “Other” section of his/her own letter of confirmation of

employment conditions: “This researcher has permission to conduct research funded by

Grant-in-Aid for Scientific Research on his/her own initiative in addition to the relevant

contract, outside of the working time stipulated in this contract.”

The staff in charge of faculty personnel in the relevant researcher’s affiliated department

(school) is required first to present the draft of the letter of confirmation of employment

conditions to the Research Promotion Division. Then, after receiving the Research Promotion

Division’s confirmation of the relevant content, the staff should submit the draft to the

Personnel Section. The researcher who has been employed using Kakenhi funds is required to

create a monthly activities report. The aim of this report is to confirm that the researcher is

engaged in the research project funded by Kakenhi and should be paid personnel costs from the

relevant Kakenhi. (Monthly activities report)

http://waseda/jp/rps/fas/document/index.html

2.7 Using funds in combination or simultaneously

Note: It is not permissible to use Kakenhi in combination with other research funds in principle.

Combined usage of funds: the use of funds by combining multiple research funds for the

payment of a bill or a receipt related to one billing/contract is not permissible in Kakenhi in

principle, although there are some exceptions.

Using funds simultaneously: the use of multiple research funds when there is more than one

disbursement related to one research activity, by designating the financial source for each

http://waseda/jp/rps/fas/document/index.html



25

bill/receipt, is permissible in Kakenhi.

(1)

(2)

1) Cases permissible for combined use

Direct expenses of Kakenhi can be used in combination in the following cases:

※ Please understand that the following cases are exceptional situations. It is not

permissible to draw up a research proposal based on an assumption of combined usage.

Remuneration for a speaker

Consumable supplies used

for creating materials for

distribution

Disbursement from the

Individual Research Allowance

Travel expenses for inviting a

speaker

Rental fees for a venue

Labor costs for research

support staff (part-time)

assisting in the conduct of the

lecture on the day

Disbursement from Kakenhi

Example of using funds simultaneously:

Individual Research Allowance and Kakenhi

Consumable supplies a bill

※ Breakdown

Three chemical reagents 15,000 yen

＝Total 15,000 yen

Kakenhi: 3,000 yen

Individual Research Allowance: 12,000 yen

(There is no particular reason for the proportion)

Not permissible because of

stipulations regarding Kakenhi usage

Kakenhi (one project): 5,000 yen

Individual Research Allowance: 10,000 yen

(Disbursing in line with the ratio of use)

Combined usage of funds permissible

as an exception for Kakenhi

Example of combined usage of funds:

Individual Research Allowance and Kakenhi



26

a) In the case of using funds with the clear classification of usage of Kakenhi and other

expenses (other than Individual Research Allowance) when making one trip for duty

for Kakenhi and duty for some other purpose.

(Examples)

- A return airfare was purchased under one contract, but Kakenhi direct expenses

were used to cover a single airfare.

- A researcher stays for five nights in a hotel using one contract but Kakenhi direct

expenses were used to cover two nights for duties done for the Kakenhi project.

b) In the case where one consumable supply was purchased for duties for a Kakenhi

project and for duties for some other purpose, Kakenhi direct expenses were used,

but only after each usage for direct expenses and other funds (other than Individual

Research Allowance) was clearly specified.

(Example)

- One consumable supply was purchased for one contract (“one” includes units such

as one dozen or one case). The amount of supply was divided into parts, one for

Kakenhi project and the other for some other purpose; and the amount for Kakenhi

project was covered by direct expenses.

c) Using direct expenses by adding other funds (except for funds which have a limitation

on usage, e.g. expenses for consigned contract, subsidy for current expenditures to

private institutions of higher education, other Kakenhi, and indirect expenses) to

funds for a Kakenhi project.

※It is permissible to add private funds to direct expenses for the purchase of

consumable supplies or travel expenses. However, this is only permissible in the case

of advance payment. (For travel expenses inside Japan, it is permissible to add

private funds if the expenses were calculated in advance using a web calculation

service such as Ekispart.) If private funds are used, please specify the amount of

private funds used on the form, in the space “Application for procurement and

payment request (for Kakenhi).” (e.g. Private fund used: 5,000 yen)

Please note that Waseda University does not allow the use of other funds, including

private funds, for the purchase of assets (such as supplies, machinery and appliances)

for reasons related to asset management.



27

(Examples of permissible use of private funds)

- Advance payment for books (treated as consumable supplies)

- Advance payment for airfare (actual cost) for an overseas trip

- Advance payment for accommodation (actual cost) for a domestic or overseas trip

d) It is permissible to purchase equipment (machinery and appliances) for shared use by

combining expenses of multiple Kakenhi projects. It is also permissible to purchase

equipment for shared use by combining Kakenhi and other competitive funds if the

other competitive funds allow such combined use and if there is no obstacle related

to the Kakehi project. (However, it is not permissible to combine Kakenhi and

internal research funds).

It is permissible to purchase equipment for shared use by combining multiple

research funds from among the competitive fund system provided by MEXT, Japan

Science and Technology Agency and JSPS, as listed in the following website.

(Kakenhi FAQ: questions about acceptable expenses, at the MEXT website)

http://www.mext.go.jp/a_menu/shinkou/hojyo/faq/1322923.html (in Japanese)

When purchasing equipment for shared use, please specify the proportion of burden

for each research project and the reason for that proportion, in the application for

purchasing shared equipment (internal form) and submit it to your department office

(accounting section) in advance.

Notes

[Points to note when purchasing shared equipment using funds in combination]

- The scope of shared equipment is machinery and appliances (100,000 yen or more

and less than 300,000 yen, for duration of one year or more)

- The equipment must be a necessary item for the conduct of the research and

sharing it should not cause any obstacle to the conduct of the research.

- The project researchers (principal investigator and co-investigator) of the project

disbursing the expenses for purchase of shared equipment must be affiliated with

Waseda University.

- It is permissible to combine Kakenhi single-year grants and Kakenhi multi-year

funds to purchase shared equipment.



28

- It is permissible for one researcher to combine multiple research projects to

purchase shared equipment (machinery and appliances).

2) Regarding combined use and simultaneous use of Kakenhi and Individual Research

Allowance, please see “Reference Materials 13: Operations for the combined use and

simultaneous use of Kakenhi and Individual Research Allowance.”

2.8 Performance report

The submission of various performance reports at the end of fiscal year or at the end of research

period are compulsory, in accordance with Kakenhi subsidy conditions (rules).

1) At the end of the fiscal year

[Single-year grants and partial multi-year funds]

The principal investigator must submit “Accounting report” and “Research performance

report” at the end of the fiscal year (the deadline for submission to the Research Promotion

Division is mid-May).

[Multi-year funds]

The principal investigator must submit “Performance status report (accounting and research

report)” (except in the final fiscal year) (the deadline for submission to the Research

Promotion Division is mid-May).

2) At the end of the research period

[Single-year grants, multi-year funds and partial multi-year funds]

The principal investigator must submit “Accounting report,” “Research performance report” and

“Research outcomes report” at the end of the research period (the deadline for submission to the

Research Promotion Division is mid-May/late May).

The method of creation and submission of each report will be announced through your

department office (accounting section). In the case where a researcher retires or moves to

another institution at the end of a fiscal year, please consult with your department office since

the method of creation and submission is different from the usual case.



29

※ If the research outcomes report is not submitted:

If the researcher fails to submit the research outcomes report at the end of research project

without any reason, Kakenhi will not be granted. The decision of grant may be revoked, and

the researcher may be ordered to return the funds, as well as being ordered to discontinue the

implementation of other Kakenhi which has been in operation. In some cases, information

such as the name of the research institution to which the researcher is affiliated may be

disclosed.

2.9 Various forms for general implementation of Kakenhi

- Please obtain “Various forms” from Waseda University Portal for forms and materials related

to internal procedures.

http://www.waseda.jp/rps/fas/document/

- Please obtain the various forms and materials related to JSPS procedures from the JSPS

website.

https://www.jsps.go.jp/english/e-fellow-sp/forms.html

- Please login at “Researcher login” at the following URL for the JSPS online application

system:

http://www-shinsei.jsps.go.jp/kaken/

Reference Material 1: Scope of Use of Research Funds


1

Reference Material 1:

Scope of Use of Research Funds

<Scope of use of research funds >

Scope of use for research funds may vary depending on the type of fund, so please check with

the accounting section of your department office if you are not sure about the scope.

Even if an item is designated as ‘permissible’ in the list, if the item might be considered as

having no connection with the research, or if the item has multiple uses (e.g., whiteboards and

security software), please submit a statement (free format) explaining the necessity of the item

for the conduct of the research activity to your department office and keep your own copy of

related documentation. If a staff member receives such a statement and cannot judge

permissibility, it will be necessary to consult with the Research Promotion Division after

sending the relevant documentation to the Division.

○ Allowable expenses

●* Notes

・For usage of the Individual Research Allowance, the following rules apply in line with

Waseda’s accounting manual, in principle. For public research funds, the following rules

do not apply, so please check the usage guidelines of the individual research funds.

1) Expenses for the following fiscal year that need to be paid within the relevant fiscal year

may be covered.

E.g. The payment due date for a fee is within the relevant year even though it is a fee for

the following year (e.g. annual membership fees or dues in an academic society or an

annual fee for purchase of a publication) can be covered within the year for which receipt

or bill is dated.

2) Expenses for both the relevant fiscal year and for the following fiscal year that need to be

paid within the relevant fiscal year may be covered.

Due to reasons such as mismatch between the Waseda fiscal year and the fiscal year of the

academic society or the setting of the period of contract of maintenance (e.g. from January

to December), the payment of an annual academic society membership fee or payment for

maintenance contract of equipment can be made within the year in which the receipt or



2

bill is dated.

3) Exception

Regarding 1) and 2) above, if there are circumstances where the researcher submits in the

following year a receipt or bills which were to be paid in the current year’s budget,

resulting in a difference between the year of issue of receipt/bill and the year of settling

the account, the bill can be paid from the following year’s budget as an exception. This

exception cannot apply to the purchase of goods.

☆ ‘Allowable’ means if the expense is necessary for the conduct of research and if a statement

(free format) is submitted, explaining the necessity of the item for the conduct of the research,

to the accounting section of the department.

× Not allowed.

Items

/ Research allowance

Individual

Research

Allowance

Waseda

University

Grant for

Special

Research

Project

MEXT

Supported

Project for

Foundation

for

Strategic

Research at

Private

Universitie

s

Grant-in-A

id for

Scientific

Research

(Kakenhi)

Indirect

cost for the

Competitiv

e Research

Funds (for

expenses

distributed

to

researchers

)

Academic

societies

Annual

membership

○●* × × ×

○

Should be

treated the

same as the

Individual

Research

Allowance

Conference

fee ○●* ○ ○ ○

Project

Research

Institute

participation

fee

○ × × ×

×

Business

trip

Travel

accident

insurance

(private

insurance in

addition to

× × × × ×



3

insurance

paid by

Waseda)

Items


Individual

Research

Allowance

Waseda

University

Grant for

Special

Research

Project

MEXT

Supported

Project for

Foundation

for

Strategic

Research at

Private

Universitie

s

Grant-in-A

id for

Scientific

Research

(Kakenhi)

Indirect

cost for the

Competitiv

e Research

Funds (for

expenses

distributed

to

researchers

)

Business

trip

Charge for

trip

cancellation

due to

personal

reasons

× × × × ×

Charge for

trip

cancellation

due to

political

circumstance

s in the

destination

○ ○ ○ ○ ○

Taxi fare or

car rental fee

○: Reason must be stated in the remarks section of the ‘Business

Trip Request’

○: Approval must be obtained from the dean of the Research

Promotion Division for such special cases.

Note: For the details, please see ‘Guidelines for Travel Expenses

for Attending Academic Meetings and Conducting Research

Activities’ in the Research Fund Usage Manual.

Communi

cations

Cell phone

rental fee and

call charges

for research

trip (short

term)

☆ ☆ ☆ ☆ ☆

Call charges

of a

telephone

○ × × × ×



4

which

‘official use

statement(for

research)’has

been

submitted.

Items


Individual

Research

Allowance

Waseda

University

Grant for

Special

Research

Project

MEXT

Supported

Project for

Foundation

for

Strategic

Research at

Private

Universitie

s

Grant-in-A

id for

Scientific

Research

(Kakenhi)

Indirect

cost for the

Competitiv

e Research

Funds (for

expenses

distributed

to

researchers

)

Communi

cations

Mobile

terminal with

verbal

communicati

on function

× × × × ×

Costs of

installation of

new

telephone

line × × × ×

○:A land

line

telephone

in a place

rented

outside

Waseda for

research is

allowable.

Purchasing a

phone or fax

machine to

be used with

an existing

lines

○ × × × ○

Domain

acquisition

fee

○ ○ ○ ○ ○

Fees for

personal

computer

communicati

on cards (e.g.

b-mobile,

Y!mobile),

○

☆ ☆ ☆ ○



5

WiFi router,

mobile

router,

WiMAX and

provider.

Note:

・If you purchase only a machine such as a router, it is treated as

‘Consumables.’

Items


Individual

Research

Allowance

Waseda

University

Grant for

Special

Research

Project

MEXT

Supported

Project for

Foundation

for

Strategic

Research at

Private

Universitie

s

Grant-in-A

id for

Scientific

Research

(Kakenhi)

Indirect

cost for the

Competitiv

e Research

Funds (for

expenses

distributed

to

researchers

)

Communi

cations

Costs for

transporting

baggage

necessary for

business

trips, e,g,

books and

equipment

○ ○ ○ ○ ○

Meeting

expenses

Refreshment

and meal

expenses for

research

meetings (not

including

alcohol)

×

×：Newly

hired

researcher

○：

Researcher

other than

the above

if a record

of the

meeting is

submitted

○：along with the record of meeting

Cost of lunch

provided for

the break

time of

testees or

part-timers

× × × × ×

Floral

decorations

for

symposium

× × × × ×



6

Usage fees

for venues or

meeting

rooms

○ ○

○：along with a record of

the meeting

○

Items


Individual

Research

Allowance

Waseda

University

Grant for

Special

Research

Project

MEXT

Supported

Project for

Foundation

for

Strategic

Research at

Private

Universitie

s

Grant-in-A

id for

Scientific

Research

(Kakenhi)

Indirect

cost for the

Competitiv

e Research

Funds (for

expenses

distributed

to

researchers

)

Prepaid

card

Copying

cards

○ ○ ○ ○

○：Along

with

application

form for

payment

for copying

cards

Book cards

and Quo

cards as

rewards for

answering a

questionnaire

○：A receipt must be obtained from the receiver. (Please check with

the Salaries and Welfare Section in advance to avoid tax issues.)

Prepaid cards

for purposes

other then the

above

× × × × ×

Personnel

expenses

Handling

charges

(including

payment for

individual

proprietorshi

ps)

○ ○ ○ ○ ○

Translation

and foreign

language

editing fees

for

companies

○ ○ ○

○：

(Covered

by

miscellane

ous

expenses)

○



7

Research

Assistance

(RA)

○ ○ × ○ ○

Items


Individual

Research

Allowance

Waseda

University

Grant for

Special

Research

Project

MEXT

Supported

Project for

Foundation

for

Strategic

Research at

Private

Universitie

s

Grant-in-A

id for

Scientific

Research

(Kakenhi)

Indirect

cost for the

Competitiv

e Research

Funds (for

expenses

distributed

to

researchers

)

Personnel

expenses

Research

Support Staff ○ ○ ○ ○ ○

Other Maintenance

contract fee

(machinery

and

equipment) ○●*

○：If the

starting

date of the

contract

period is

within the

period of

the project

○：If the contract period

is within the period of the

grant (e.g. the grant

period for Kakenhi is a

single fiscal year)

○：Should

be treated

the same as

Individual

Research

Allowance

Optional

coverage fee

or insurance

fee

○ Only

coverage

fee. and

only within

the term of

office

× × ×

Annual

subscription

fee for

publication

○●*

○：If the

starting

date of the

contract

period is

within the

period of

the project,

a statement

(free form)

to explain

the

necessity

○：If the contract period

is within the period of

grant, a statement (free

form) to explain the

necessity of the item for

the conduct of research

must be attached along

with documentation.

(e.g. the grant period

for Kakenhi is a single

fiscal year).

○：Should

be treated

the same as

Individual

Research

Allowance



8

for the

conduct of

research

needs to be

attached

along with

evident.

Items


Individual

Research

Allowance

Waseda

University

Grant for

Special

Research

Project

MEXT

Supported

Project for

Foundation

for

Strategic

Research at

Private

Universitie

s

Grant-in-A

id for

Scientific

Research

(Kakenhi)

Indirect

cost for the

Competitiv

e Research

Funds (for

expenses

distributed

to

researchers

)

Other Software

license fee

○ ○

○：The

amount of

the fee

should be

divided

proportiona

lly per year

within the

period of

grant.

○：If the

item was

purchased

in the

relevant

year and

the period

of usage is

within the

period of

the grant.

○：

Even if the

usage

period

exceeds the

grant

period, the

license

with the

shortest

period.

○

Stationery

(not

including

○ ○ ○ ○ ○



9

expensive

items)

Tea and

water

provided in

research

rooms

× × × × ×

Items


Individual

Research

Allowance

Waseda

University

Grant for

Special

Research

Project

MEXT

Supported

Project for

Foundation

for

Strategic

Research at

Private

Universitie

s

Grant-in-A

id for

Scientific

Research

(Kakenhi)

Indirect

cost for the

Competitiv

e Research

Funds (for

expenses

distributed

to

researchers

)

Other Presents for

visiting a

university,

commemorati

ve gifts

× × × × ×

Patent

application

registration

fee

× × × × ○

(Electronic)

dictionary ○ ○ ○ ○ ○

Office

furniture

such as

desks, chairs

and shelves

× × ×

○：Office furniture

essential for conducting

research except for that

usually provided by

Waseda.

All in one

printer

○ ○ ○ ○ ○

Fees for

accident

insurance for

research

which uses

○：If a research director judges that accident insurance is necessary

to secure the subject’s safety during the conduct of the research.



10

human

subjects

Name cards ○ × × × ○

- Regarding other public research funds than the above, please contact your department office

(accounting section) about limitations, since the usage standards vary.

- The content of the overhead expenses stated above is based on the assumption that they are not

covered as direct expenses.

Reference Material 2: Inspection of Properties*Procured Using Public Funds**

Research Promotion Division Waseda University * The original language of this document is Japanese.

1


Inspection of Properties Procured Using Public Funds

April 1, 2017

Acceptance Inspection Office, Accounting Center

Inspection of Properties Procured Using Public Funds

[Caution]

In the course of the operation of the new financial system, some part of the inspection

procedures may change (the details would be on the website).

The inspection of properties procured using public funds is conducted as follows:

- 'Public funds' refers to public research funds and public education funds for which Waseda

University does the accounting.

- 'Properties' refers to deliverable items such as fixed assets, goods (supplies and consumable

supplies), printed matter, book materials.

- In the following section, "accounting section" refers to a budget controlling office and the

section of the relevant researcher’s affiliated department office.

1. Properties subject to inspection

Properties which meet all of conditions 1), 2) and 3) below are subject to inspection.

1) Funds subject to inspection Public research funds and public education funds

2) Account titles for

inspection*

Expenses for supplies, consumable supplies, book materials,

printing and binding, repairs (including maintenance and

inspection), machinery and appliances, equipment, books,

purchase proxy service, rentals (with a contract or a fixed term

license agreement) and consignment contracts

3) Value subject to inspection One yen or more

* Note : If you are not sure about an account title, please consult with the accounting section

of your department office.



2

2. Inspection method (in the case where there is no delivery slip (or invoice, etc.) , please

see (3) Addition to subjects for inspection)

(1) Case: the value of one order (or one advance payment) is less than 100,000 yen

(including tax)

*Note : Regarding properties a researcher has received directly from a vendor (including via

courier service) or properties with advance payment, inspection can also be done at the

accounting section of the department responsible for processing the relevant public funds.

(2) Case: the value of one order (or one advance payment) is 100,000 yen or more but

less than 1.5 million yen (including tax)

Input through the Ordering System is required

- Procurement by order: Please create a purchase order via the Ordering System and order.

- Procurement by advance payment: Please create a note of confirmation of advance payment

via the Ordering System.

↓

Procurement by ordering Procurement by advance

payment

Inspection method Comparing the property

with the delivery slip (or

invoice)

Comparing the property with

the receipt

Contact

points for

inspection

For vendors Acceptance Inspection

Office and Inspection Desk

For researchers Acceptance Inspection Office, Inspection Desk and the

accounting section of the department* responsible for

processing the relevant public funds


payment



invoice) and the purchase

order


the receipt and the note of

confirmation of advance

payment



3

(3) Case: the value of one order is 1.5 million yen or more (including tax)

The researcher must input the data in the Ordering System. After the accounting section

of the department responsible for processing the relevant public funds confirms and

approves the request, the Section will place an order. (A purchase order will be sent by

email or fax (the researcher selects the medium in advance)

※ If it is difficult to bring the procured property to the Acceptance Inspection Office,

please contact the Office.

3. Properties procured by the accounting section of the department office

It is not required to input the data in the Ordering System

(including cases where the value of one order (or advance payment) is 100,000 yen or more)

↓

<Reminders>

[Properties not requiring inspection]

- Properties for which a delivery slip (or invoice) is not issued each time (e.g. subscribed

newspaper)

- Properties which are not delivered (e.g. copying costs related to a copying machine)

Contact

points for

inspection

For vendors Acceptance Inspection

Office and Inspection Desk

For researchers Acceptance Inspection Office and Inspection Desk


payment



invoice)


the receipt

Contact

points for

inspection

- The accounting section of the department responsible for processing the relevant

public funds

- The inspection desk within the accounting section of the department responsible

for processing the relevant public funds



4

[Properties which are delivered outside of Waseda (off-campus)]

- Even in cases where properties are delivered outside of Waseda (off-campus), inspection is

necessary. However, if inspection is not possible for some unavoidable reason, Researchers

need to submit an “Application for waiving inspection for properties delivered outside of the

University” and it must be approved by the accounting section of the department office.

[Chemicals and high-pressure gas]

- The section managing chemicals and high-pressure gas (such as chemical shop) (hereinafter

“Chemical Shop”) will make inspection (confirm delivery)

- Properties which are inspected by Chemical Shop (confirmation of delivery) need not be

inputted in the Ordering System.

- Please consult with the Environmental Safety Center as to whether the properties are subject

to Chemical Shop inspection (confirmation of delivery) or not, in advance.

※ There will be a post facto check in line with the management and audit guidelines for

MEXT public research funds.

4. Flow from order to inspection

(1) Case: the value of one order (or one advance payment) is less than 100,000 yen

(including tax)

A. Flow of procurement of properties by ordering

① Researcher places the order (by telephone, online, by email, etc.) to a vendor.

When ordering, the researcher requests the vendor to take the property and a delivery slip

(or invoice) to the Acceptance Inspection Office/Inspection Desk and deliver the property to

the researcher after the inspection.

② The vendor takes the property and delivery slip (or invoice) to the Acceptance Inspection

Office/Inspection Desk and has the property inspected.

③ The Acceptance Inspection Office/Inspection Desk compares the property with the delivery

slip (or invoice) (checking the name and number of item, etc.), and puts a seal of

inspection and the personal seal of the inspector on the delivery slip (or invoice).

④ The Vendor delivers the property and the stamped delivery slip (or invoice) to Researcher.



5

⑤ Researcher checks the property, puts a seal on the Acknowledgement of Receipt and gives it

to the vendor.

⑥ After receiving the bill from the vendor, Researcher submits the bill, the stamped delivery

slip (or invoice) and the documentation required for accounting (such as a Kakenhi sticker

and a “Research funds disbursement report”) to the accounting section of the department

office.

Notes

- Properties the researcher receives directly from a vendor (including via a courier service)

- Researcher brings the property and the delivery slip (or invoice) to either the Acceptance

Inspection Office/Inspection Desk or the accounting section of the department responsible for

processing the relevant public funds and has the property inspected.

B. Flow of procurement of properties by advance payment

① Researcher purchases a property by advance payment.

② Researcher brings the property and the receipt to either the Acceptance Inspection

Office/Inspection Desk or the accounting section of the department responsible for

processing the relevant public funds and has the property inspected.

③ The Acceptance Inspection Office/Inspection Desk or the accounting section compares the

property with the receipt (checking the name and number of item, etc.), and put a seal of

inspection and the personal seal of the inspector on the receipt.

④ Researcher submits the stamped receipt and the documentation required for accounting

(such as a Kakenhi sticker and a “Research funds disbursement report”) to the accounting


(2) Case: the value of one order (or one advance payment) is 100,000 yen or more but less

than 1.5 million yen (including tax)

A. Flow of procurement of properties by ordering

① Researcher inputs order data via the Ordering System: Researcher orders by email via the

Ordering System or by printing the purchase order and sending it to the Vendor by fax.

② The vendor takes the property and the delivery slip (or invoice) to the Acceptance

Inspection Office/Inspection Desk and has the property inspected.




6

slip (or invoice) (checking the name and number of item, etc.), and puts a seal of inspection

and the personal seal of the inspector on the delivery slip (or invoice).

④ The vendor delivers the property and the stamped delivery slip (or invoice) to Researcher.

⑤ Researcher checks the property and puts his/her seal on the Acknowledgement of Receipt

and returns it to the Vendor.

⑥ After receiving a bill from the vendor, Researcher submits the bill, the stamped delivery slip

(or invoice) and the documentation required for accounting (e.g. an estimate, a written

acknowledgement, a Kakenhi sticker, a “Research funds disbursement report”) to the


- Properties received directly by the researcher from the vendor (including via courier service)

- Researcher brings the property, the delivery slip (or invoice) and the purchase order to either

the Acceptance Inspection Office or the Inspection Desk and has the property inspected.

B. Flow of procurement of properties by advance payment

① Researcher purchases the property by advance payment.

② Researcher inputs the order in the Ordering System based on the receipt, and prints

“Notification of purchase by advance payment”

③ Researcher brings the property, the receipt and the “Notification of purchase by advance

payment” to the Acceptance Inspection Office /Inspection Desk and has the property

inspected.

④ The Acceptance Inspection Office/Inspection Desk compares the property with the receipt

and the “Notification of purchase by advance payment” (checking the name and number of

the item), and puts a seal of inspection and the personal seal of the inspector on the receipt

and the “Notification of purchase by advance payment”.

⑤ Researcher submits the stamped receipt, the stamped “Notification of purchase by advance

payment” and the documentation required for accounting (e.g. an estimate, a written

acknowledgement, a Kakenhi sticker, a “Research funds disbursement report”) to the




7

(3) Case: the value of one order is 1.5 million yen or more (including tax)

Flow of procurement of properties by ordering

① Researcher inputs order data via the Ordering System.

The information input in the system is conveyed to the accounting section of the department

responsible for processing the relevant public funds.

The section confirms the content of the information input in the System, inputs the approval

and places the order.

② The vendor takes the property, the delivery slip (invoice) and the purchase order to the

Acceptance Inspection Office/Inspection Desk and has the property inspected.


slip (invoice) (checking the name and number of item), and puts a seal of inspection and the

personal seal of the inspector on the delivery slip (invoice) and the purchase order.

④ The vendor delivers the property, the stamped delivery slip (invoice) and the stamped

purchase order to Researcher.

⑤ Researcher checks the property, puts his/her seal on the Acknowledgement of Receipt and

gives it to the vendor.

⑥ After receiving a bill from the vendor, Researcher submits the bill, the stamped delivery slip

(or invoice), the stamped purchase order and the documentation required for accounting (e.g.

an estimate, a written acknowledgement, a Kakenhi sticker and a “Research funds

disbursement report”) to the accounting section of the department office.

- Properties received directly by Researcher from the vendor (including via courier service)

The researcher takes the property, the delivery slip (or invoice) and the purchase order to either

the Acceptance Inspection Office or the Inspection Desk and has the property inspected.



8

Zai-Kei No. 255

December 12, 2014

To: Administrative Directors/Managers

Persons in charge of accounting

Manager, the Accounting Section

Manager, the Accounting Center/Acceptance Inspection Office

Notification: Amendment of Procurement Guidelines and changes to Procurement Rules

The MEXT “Guidelines for Management and Audit of Public Research Funds at Research

Institutions (Implementation Standards)” was amended in February 2014, and response is

required within AY 2014. In accordance with that amendment, Waseda University has made the

following amendments to the rules.

1. A partial amendment to the Procurement Guidelines (in force as of December 12, 2014)

In the rules, the procurement of properties is to be done at the department designated for

procurement according to the budget. Since clarification of authority to order is required in

the reviewed guidelines, the current operation shall be stipulated in the procurement

guidelines. Please refer to the comparative list of old and new rules (provided separately).

2. Changes in the ordering rules and the addition of items subject to inspection related to

procurement using public funds (in force April 1, 2015)

(1) Changes in the ordering rules

In the amended guidelines, “Clarification as to which researchers have authority to

order” and “Setting the maximum amount that a researcher can order” are required. In

line with those requirements, the procurement of properties with a value of 1.5 million

yen or more each (including consumption tax, the same hereinafter) shall be done by the

accounting section of the relevant department office*.

* Note : Procurement within the scope of purchases by the Research Support Center

shall be made by the Center.



9

[Ordering method of procurement of properties using public funds in AY 2015 onward]

1) Orders with a value of less than 100,000 yen (no change):

Researcher orders from a vendor by means such as telephone. Input to the Ordering System

is not required.

2) Orders with a value of 100,000 yen or more but less than 1.5 million (no change):

Researcher orders by inputting to the Ordering System. (The purchase order created by the

System will be sent by automatic mail transmission to the vendor (or the researcher may

print the purchase order and send it to the vendor by fax).

3) Orders with a value of 1.5 million yen or more (change)

Researchers orders by inputting to the Ordering System. The order information inputted by

the researcher will be sent to the accounting section of the department office responsible for

processing the relevant public funds. The accounting section confirms the content of the

order, inputs the approval and places the order. (The purchase order created by the System

will be sent by automatic transmission to the vendor (or the research may print the purchase

order and send it to the vendor by fax).

(2) Changes in the scope of items subject to multiple estimates for comparison in advance,

Public funds such as Kakenhi granted to individual researchers did not require multiple

estimates for comparison in advance, but now they do. When a researcher places an order

with a value of 1.5 million yen or more, estimates must be obtained from more than one

vendor in principle, and be submitted to the accounting section of the department office.

Flow of ordering after the change (marked in bold letters)

Value of one order Procurement

procedures

Flow of ordering

1.5 million yen or more Estimates for

comparison in

advance

Input to the Ordering System by the researcher

↓

Order placed by the accounting section of the

department office

↓

Vendor

Less than 1.5 million No change



10

(3) Additions to items subject to inspection

In the amended guidelines, it is required to 1) create a system for inspection of consigned

work and 2) make a post facto check of special work (such as the development and

creation of databases, programs, and digital contents).

Therefore the following account titles for inspection will be added from AY 2015. Also, a

post facto check of special work (such as the development and creation of databases,

programs, and digital contents) will be made.

1) Additional account titles for inspection

- All repair expenses (including maintenance and inspection of machinery/equipment)

- Expenses for consigned contracts (for contracts which produce deliverables)

- Rental fees (lease of equipment and fixed-term license agreement)

*Items except those indicated in the brackets are not subject to inspection.

*When the value of one order is 100,000 yen or more, it is necessary to input that

order in the Ordering System.

2) Inspection method

- Deliverables and Delivery slip (or invoice) (or other documentation verifying the

completion of the work, such as “Duty completion report”) are compared in the

course of the inspection.

- Regarding ‘maintenance and inspection of machinery/equipment,’ the person in

charge of the inspection will visit the place of installation of such equipment and

confirm the status of the equipment as stated in the “Duty completion report.”

3) Post facto checking

A person with the necessary expertise, other than the person who placed the order,

will check special work (such as the development and the creation of databases,

programs, and digital contents) by sampling data, every half term (April to

September; October to March).



11

<Inquiries>

The Accounting Section (Budget Management G) for 1 and 2 (2) above

[email protected]

The Accounting Center (Acceptance Inspection Office) for 2(1) and 3 above

[email protected]

Access to the Ordering System

The details regarding inspection and the Ordering System are available on the website of the

Accounting Center (Acceptance Inspection Office).

In order to use the Ordering System or a navigator for inputting data to the System, please

access the Waseda-net portal, under Acceptance Inspection.

1. Access the Ordering System directly

Log-in to Waseda-net portal and click ‘Research Support’ in the table of contents. Then

click ‘Ordering System’ in the second table of contents to display the Ordering System.

2. Access the Ordering System via the Ordering System Navigator

Click on ‘Acceptance Inspection Office,’ and the content of the Accounting Center

website (Acceptance Inspection Office) will appear.

Click ‘Ordering System navi’ to display the Ordering System Navigator page (next page).

Click the ‘Start’ button to start the navigation. After finishing the navigation, the Ordering

System” can be used as needed via Waseda-net portal.



12

[References]

Location of the inspection counters (as of December 1, 2016)

Name Location TEL / FAX Campus in charge Business

hours

Waseda

Acceptance

Inspection

Office

Floor B1 of

Building No.1

TEL

03-5286-8403

(ext: 71-2603)

Wsaeda Campus,

Kikui-cho Campus,

Building 120 and

surrounding

facilities

09:00 ~ 17:00

Monday

through

Friday FAX

03-5286-8404

(ext: 71-4289)

Nishi-Waseda

Acceptance

Inspection

Office

Room 153, 1F

north side,

Building 60

TEL

03-5286-2932

(ext: 73-2780)

Nishi-Waseda

Campus, Research

Institute for

Materials Science

and Technology,

Shillman Hall, and

surrounding

facilities

FAX

03-5286-3194

(ext: 73-4082)

Toyama

Inspection Desk

1F, Building

34, within the

office of the

Faculty of

Letters, Arts

and Sciences

TEL

03-5286-3526

(ext: 72-2101)

Toyama Campus

and surrounding

facilities

FAX

03-5286-3536

(ext: 72-4301)

Tokorozawa

Inspection Desk

Room 430, 4F

of Building

100,

Administrative

office

TEL

04-2947-6849

(ext: 76-2255)

Tokorozawa

Campus, and

Higashifushimi

Campus*

*inspect at

Administrative

Office,

Higashifushimi

FAX

04-2947-6801

(ext: 76-4411)



13

Campus

Name Location TEL / FAX Campus in charge Business

hours

Building 50

Inspection Desk

3F Building 50,

within the

administrative

office of the

Center for

Advanced

Biomedical

Sciences

TEL

03-5369-7439

(ext: 703-2015)

Center for

Advanced Medical

Sciences

09:00 ~ 12:30

13:30 ~ 17:00

Monday

through

Friday

FAX

03-5369-7302

(ext: 703-4000)

Proxies for acceptance inspection

2F of Building 93,

Administrative Office, Honjo

Campus

TEL

0495-24-6552

(ext: 77-2314)

Honjo Campus 09:00 ~ 12:30

13: 30 ~

17:00

Monday

through

Friday

FAX

0495-24-6645

(ext: 77-4002)

Administrative office of the

Graduate School of Information,

Production and Systems (in

Kitakyushu Science and Research

Park)

TEL

093-692-5017

FAX

093-692-5021

Kitakyushu

Campus

09:00 ~ 17:00

Monday

through

Friday

※ The above offices are closed on weekends, holidays, University holidays and University

summer and winter vacations.



14

URL related to the inspection

URL

Acceptance

Inspection

Office of

Accounting

Center

http://www. waseda.jp/kenshu-center/kenshu-center/kenshu-center.html

“Inspection

of

properties

procured

using

public

funds”

http://www.waseda.jp/kenshu-center/kenshu-center/kc-siryo/bukken-choutatsu.pdf

Ordering

System

User Guide

http://www.waseda.jp/kenshu-center/kenshu-center/kc-siryo/hss-manual.pdf

FAQ http://www. waseda. jp/kenshu-center/kenshu-center/kenshu-center.html

Inquiries regarding the inspection

Waseda Acceptance Inspection Office ext: 71-2603、direct 03-5286-8403

Mailing list for the Inspection Office [email protected]

Inspection Help Desk Research support of Waseda-net portal

Inquires regarding the inspection of chemicals and high pressure gas (delivery confirmation)

Environmental Safety Center ext: 73-6204, direct 03-5286-3089

http://www/

http://www/

http://www/

Reference Material 3: Usage Guide for the Work Management System (for faculty members and administrators*)


Reference Materials 3

Usage Guide for the Work Management System (for faculty members and

administrators*)

*Administrators: faculty members who are in charge of the management of

part-timers such as TA, RA and research support staff.

The Work Management of part-timers is done on the web.

(figures)

Fill in the paper attendance book ⇒ Online attendance input

By student or part-timer

Stamp the attendance book ⇒ Online approval

By faculty member or administrator

The approval of attendance should be done online. The stamping of the

attendance book has been abolished.

Since 2014, the management of the work of part-timers such as TA, RA,

research support staff and temporary staff has been done online. Please

follow the steps below for approval of work content.

1. Login

Login to the system via Waseda-net Portal for approval.

Click “System Services” ⇒“Work Management System”⇒ “Approval of

Contents of Tasks Performed” in the left column.

When the work content approval page appears, please find the subject of

approval.

2. Search and display the work information for the subject of approval

Input the items of work content approval and click the search button.

Basic items for search:

https://www.wnp.waseda.jp/portal/menu/LeftMenu.php?LOGINCHECK=16&sessionid=c89cce0c9eb613f1ccc35703d1e4a31a&MibunCD=OF&JavaCHK=1&HID_P14=EN&SelectKENGEN_G=&SecondLink=&CateNumber=&MailFlg=&CategoriCode=&D_FLG=&strDisguise_Login=&strDisguise_MibunNo=&showModalDialog=0

https://www.wnp.waseda.jp/portal/menu/LeftMenu.php?LOGINCHECK=16&sessionid=c89cce0c9eb613f1ccc35703d1e4a31a&MibunCD=OF&JavaCHK=1&HID_P14=EN&SelectKENGEN_G=&SecondLink=&CateNumber=&MailFlg=&CategoriCode=&D_FLG=&strDisguise_Login=&strDisguise_MibunNo=&showModalDialog=0



Working day: e.g. Month 2015

Approval section: Not approved

Other items can be used for narrowing down when managing multiple

contracts.

Administrators are required to approve the work information and make

sure there is no section marked “Not approved” by the day each month

stipulated by the department (the end of the month, in principle).

Please make sure there is no approval section omitted.

3. Approval

Confirm the work information inputted by the student or part-timer and

approve it.

Please confirm the work information and approve it on the screen.

After checking the box on the left of the indicated work information, click

the button.

You can also cancel your approval on this page.

(fugures)

If a warning appears

Cells in yellow indicate work such as work with extra wages or time

outside of that allowed by internal rules. Please make sure to click

“Details” on the right to confirm the content of the warning.

If you click on “Details” the page for approving work content will appear.

Work information in yellow indicates a warning regarding the work

content. “＊” will be displayed in the details link.

Confirm the content of the warning on the work content approval page.



Confirm the content of the warning indicated in the upper left and approve

it.

It is possible to approve on that page. Check the box on the left and click

the update button.

If there is an error, please contact the student or part-timer and ask them

to input again, and when it is inputted, check it and approve it.

4. Approval by proxy

The approval process can be done by someone other than the

administrator.

It is possible to have another faculty member or research associate

approve work content by specifying that in the proxy section of the system

process in the application for employment form. If you change the proxy,

please submit a notification of change of contract.

The detailed manual is available at

http://www.wnpspt.waseda.jp/teacher/kinmu/ [Japanese only]

Inquiries regarding the system operation process:

Email: IT Center Help Desk within Waseda-net Portal

Telephone: 03-5286-9846 (Waseda Portal Office)

9:00 – 18:00 (Mon – Sat)

For other inquires regarding work and contracts, please contact your

department office.

http://www.wnpspt.waseda.jp/teacher/kinmu/

Reference Material 4: Procedures for the Employment of Research Assistants (RA) and Research Support Staff (RS)


1


Procedures for the Employment of Research Assistants (RA) and

Research Support Staff (RS)

Version 7.0 February 1, 2017

Research Promotion Division

※ Please also refer to “Procedures for the Employment of TA, RA, Research Support Staff and

Temporary Staff (issued by the Personnel Section of the Personnel Division).”

※ Regarding the Work Management System, please refer to “Work Management System User

Guide (issued by the Personnel Section of the Personnel Division).”

◆Points for attention

(1) Check for an existing contract of employment within the University

When receiving an application for employment at a department office, please make sure to

check whether another contract employment within Waseda is already in effect.

[In the case where the person has another employment within Waseda]

- The total working time for all contracts of employments within Waseda must be eight

hours or less per day and less than 20 hours per week.

- In the case of working as both TA(Teaching Asssistant) and RA, the total working time

must be eight hours or less per day and less than 20 hours per week.

- It is not permissible to conclude a contract of employment for the same time period and

day already assigned in another contract. Please take great care in this regard: there have

been many applications for work whose time period overlaps with another contract.

- It is not permissible to employ anyone who is already employed as a faculty member (e.g.

part-time lecturer for RA or Research Support Staff (RS) ). For the details please refer to

“Procedures for the Employment of TA, RA, Research Support Staff and Temporary Staff

(issued by the Personnel Section of the Personnel Division).”

(2) Working venues for RA and RS

Working venues for temporary staff (RAs and RS) must be internal facilities where the



2

person responsible for the employment (a University faculty member) can supervise the

work, in principle. It is not permissible for an RA or RS to work in a situation (such as

overseas or at their home) where the person responsible cannot supervise.

(3) Changes in the content of the contract of employment

If the contract content, such as working hours, changes permanently, “Notification of

changes to the employment conditions” must be submitted. If such work does not take place

for some personal reason, after the contract of employment is concluded, “Notification of

withdrawal” must be submitted. If there is no submission of “Notification of changes to

employment conditions” or “Notification of withdrawal,” it is possible that a new or other

contract of employment cannot be concluded due to the upper limitation of working hours.

If the work period was shortened as a result of the work being completed, please ensure that

there is no input of days worked after the day of completion.

(4) Change of the financial source for employment

- Changes in the source of public research funds

It is necessary to re-conclude the contract of employment. First please change the date of

contract completion by submitting “Notification of changes to the employment

conditions” to terminate the contract and submit “Application for employment” with the

new content to re-conclude the contract.

- Change of the source of funds other than public research funds

It is necessary to complete certain procedures to change contract conditions. Please

change the relevant data (e.g. the budget code in the original contract) by submitting

“Notification of changes to employment conditions.” For the details of the procedures for

such changes, please consult “Procedures for the employment of TA, RA, Research

Support Staff and Temporary Staff” and “Salary payment operational schedule,” both

issued by the Personnel Section of the Personnel Division.

(5) Maximum length of the total employment period

- It is not permissible to renew a fixed term contract of employment for RA and RS beyond

five years in total (“Waseda University rules regarding the limit of contract years of

definite term employees”).



3

(6) Change of method of work report

Since FY 2014, the submission of work reports has been discontinued, and the work has

been managed using the work management system. For the details, please refer to “Work

management system user guide” (issued by the Personnel Section of the Personnel

Division).

◆ Please make sure:

- Complete the contract of employment procedures before the work begins.

- Give the worker a copy of “Essential points concerning performance of duties (RAs and

Research Support Staffs)” when exchanging “Contract of Employment” or “Notification

of employment conditions.”

Table of Contents

1. Research Assistant (RA) and Research Support Staff (RS)

2. Employment conditions

3. Necessary documents for employment procedures

4. Flow of employment procedures

5. Work management

6. Other points for attention



4

1. Research Assistant (RA) and Research Support Staff (RS)

Position title Purpose of employment Eligible for

employment Employer

Research

Assistant (RA)

For the effective performance of

special research and research

projects, the enhancement of the

research system and the

cultivation of young researchers

(from Waseda University rules for

RA)

Doctorate students of

Waseda University

graduation school, in

principle*1

.

Head of

Department

Research

Support Staff

(RS)

For the support of the operation of

special projects and research

projects*2

(from Waseda

University rules for RS)

No particular

eligibility

Head of

Department

*1: Read the following from Item 4 of Article 2 of Waseda University rules for RA

Article 4: The employment of RA (selected from among the doctorate students of Waseda

University Graduate School) shall be done by the head of the department based on the

recommendation of the research project representative.

2 Regarding the above rule, if there is a special reason related to the conduct of the research,

persons from the groups listed below can be employed as RA, with advance approval from the

University.

1) Students in the master’s program of Waseda University Graduate School or those who have

completed that program

2) Students in the degree course of Waseda University Professional Graduate School and those

who have completed that course

3) Those who have completed the doctorate program of Waseda University Graduate School

*2: In addition to the support of research, the support of clerical work in a research venue is

included in the case of RS. However, this does not apply to dispatched employees since they

are not employed directly by the University.



5

2. Employment conditions

Position title

Employment period

and renewal of the

contract

Prescribed working

hours*3

Criteria for hourly wages

Research

Assistant (RA)

A maximum of one

year for the

employment period

(within the fiscal

year)

※ Renewal is

allowed, but the

maximum is five

years in total.

※ There is an

upper age limit.

Less than 20 hours

per week (200

hours or more per

year, in principle)

3,000 yen

2,000 yen

1,500 yen

1,100 yen

1,000 yen

Research

Support Staff

(RS)

Less than 20 hours

per week

*3,000 yen (maximum)

equivalent to RA


equivalent to doctoral students


equivalent to master’s students


for others

*1,000 yen (minimum)

*3: The total allowable working hours for Waseda students holding more than one position

shall be less than 20 hours.

3. Documents for employment procedures

(1) Application for employment

To determine the permissibility of employment in the case where the applicant has

another job within Waseda and to determine the upper limit of the prescribed working

hours in the case of two jobs, please refer to “Clerical procedures of the employment of

TA, RA, Research Support Staff and temporary staff (revised version)” issued by the

Personnel Section of the Personnel Division.



6

Position title Required documents (■: prepared by the manager of the work

○: prepared by the applicant)

Research Assistant (RA) ■ “Application for the employment”

■ “Statement of reason for the employment of RA”*4

(if

necessary)

○ “Curriculum vitae and research performance description (for

RA)”

○ “Resident Qualification” and “Permission to engage in

activity other than that permitted under status of residence

previously granted” (if necessary)*5

Research Support Staff (RS) ■ “Application for the employment”

■ “Statement of reason for the hourly wage criteria of RS”*6

(if necessary)

○A copy of “Waseda University curriculum vitae for

temporary staff “ (for those other than Waseda students)

○A copy of “Resident Qualification” and “Permission to

engage in activity other than that permitted under status of

residence previously granted” (if necessary)*5

*4: In the case of employment corresponding to Item 2 of Article 4 of Waseda University rules

for RA, the manager of the work such as the research project representative must create a

statement of reason and submit it. (Statement of reason ①)

*5: If employing a foreign nationals, please refer to “Procedures for the employment of TA, RA,

Research Support Staff and temporary staff” issued by the Personnel Section of the Personnel

Division.

*6: In the following cases, a statement of reason must be submitted and the approval of the

Dean of the Research Promotion Division is required.

- Those other than regular Waseda students: All must apply.

- Regular Waseda students: Only in the case where the hourly wage is more than the criteria

hourly wages stipulated in the “Appendix of Waseda University RS rules (Item 6 of Article

32)” (e.g. For employing an undergraduate student, an hourly wage of 1,200 yen or more.)

- In the case of employing a masters student for an hourly wage of 1,500 yen or more.

- In the case of employing a doctoral students for an hourly wage of 2,000 yen or more.



7

Formats for necessary documents are available at:

"¥¥nas01¥全職員公開用¥20_教職員¥27_人事厚生¥10_人事¥06_各種申請書・手引き¥09_

臨時雇用者"

If you cannot access the site, please obtain the documents (e.g. application forms) through your

department office.

(2) Conclusion of Contract of Employment

When the prescribed procedures for approval are completed, Waseda University

Academic Solutions Corporation will send two copies of the Contract of Employment to

the department which submitted the application. Please place your seal on University

section *7

and the applicant section.

One copy shall be given to the applicant and the other copy shall be stored at the

department office. Contract documents must be assembled and sent to the Personnel

Division every half semester.

If the contract period is 30 days or less, only a copy of “Notification of employment

conditions” (no seal necessary) shall be given to the applicant (instead of the contract).

*7: The seal of the head of the department must be placed in the University section. 'The head'

refers to the head of an undergraduate school, a graduate school, a research institution, a

research and education center or an affiliated institution.



8

4. Flow of employment procedures

These procedures must be initiated before starting the employment

Steps Content of procedures

Department

(including

research lab)

①Call for application

and selection

The department*8

selects the employees.

②Receipt of necessary

documents

The department receives the documents from the

employee. (Refer to “3. Documents for employment

procedures”)

③Creation of

“Application for

Employment”*9

The manager, researcher, and a person in charge in

the department fill in the necessary sections of

“Application for Employment.”

Department office

↓

Waseda University Academic Solutions

Corporation (WAS)

A set of completed documents will be sent by

campus mail to WAS (in Okuma Square Building)

- Please use a campus mail envelope.

- Please store a copy of documents in the

department

WAS ④Register the

employment information

When WAS registers the information, if the content

of the application is not perfect, WAS contacts the

department office and returns the documents.

Research

Promotion

Division/

Personnel

Division

⑤Approval of Research

Promotion Division and

Personnel Division

Approval of Research Promotion Division

↓

Approval of Personnel Division

WAS

↓

Department office

Two copies of “Contract of Employment Contract of

Employment” (or “Notification of employment

conditions” in the case of periods of 30 days or less)

will be sent to the department office.



9

Steps Content of procedures

Department

(including

research lab)

⑥Conclusion of

“Contract of

Employment” *10

Seal must be placed on University section *11

and the

applicant section. A copy is given to the applicant

and the other is stored at the department. Contract

documents must be assembled and sent to the

Personnel Division every half semester.

[Handing the contract of employment and document

indicating points for attention (in the case of public

research finds) to the employee in person]

In the case of concluding a RA or RS contract with a

period of more than 30 days using public research

funds, or in the case of changing the content (such as

the employment period) of a contract, the RA or RS

must visit the department office in person and

receive the stamped contract of employment and

“Document indicating points for attention for RA

and RS work” from the staff.*12

*8 The procedures for concluding a contract of employment must be done at the department in

charge of budget management and accounting of the financial source of the employment.

Research centers with faculty members from different affiliations should take great care, as

the procedures are complicated. (e.g. In the case a research project where the research project

representative’s affiliation is the Faculty of Science and Engineering and the co-researcher’s

affiliation is the Faculty of Education and Integrated Arts and Sciences, when the

co-researcher employs a research support staff, the head of the department concluding the

contract of employment shall be the Senior Dean of the Faculty of Science and Engineering if

the budget management for the relevant project is done as a whole by that Faculty.

*9 The content of the contract of employment must be in line with the actual conditions of the

work (e.g. if the person works between April and July and between September and December,

the employment period is not from April to December, but must be separated into two terms

and two contract of employments must be concluded.



10

*10 “Contract of Employment”: for contracts more than 30 days.

“Notification of employment conditions”: for contracts of 30 days or less (seal is not

required)

*11 The seal of the head of the department must be stamped on the University section. "Head of

the department" refers to the head of an undergraduate school, a graduate school, a research

institute, a research and education center, or an affiliated institution.

*12 For the hiring of temporary staff using research funds, public organizations such as MEXT

suggest that not only the laboratory but also the administrative office be informed of the

actual conditions of work. In line with this suggestion, RA or RS employed using public

research funds (and working for more than 30 days), are required to visit the administrative

office at the time of conclusion of the contract of employment to meet with the administrative

staff. In the case where the contract period is 30 days or less, and “Notification of

employment conditions” is submitted, the above does not apply and the faculty member can

hand the document to the employee directly.

5. Work management

RA and RS are required to record their work using the “Work Management System.”

[Points to note regarding the use of the system]

- Both the employee and the manager of the work are required to input the necessary

information, such as hours worked and the content of the work, into the work management

system.

- In the section “Number of hours excluded,” the time for breaks (such as lunch break) must be

reported. (If the hours worked exceed 6 hours, a break of one hour or more must be taken.)

- Work for more than 8 hours a day or late at night (after 22:00) must not be assigned.

- The section “Content of work” must be completed as concretely as possible.

- Daily hours worked must be reported in units of 10 minutes and monthly hours worked must

also be reported in units of 10 minutes.

- The Salaries and Welfare Section handles all payment processing. Each department must

specify its calculation process, referring to the prescribed schedule for salary payment.



11

Formats for the required documents are available at:

http://www.waseda.jp.rps/fas/document/style1.html

¥¥nas01¥全職員公開用¥20_教職員¥27_人事厚生¥10_人事¥06_各種申請書・手引き¥09_臨

時雇用者

If you cannot access the site, please obtain the documents (e.g. application form) through your

department office.

[Double TA and RA posts]

Rules governing two posts at the same time.

The total working time for TAs and RAs must be eight hours or less per day and less than 20

hours per week.

6. Other points for attention

(1) Contracts

a) Respect the student’s academic duty as top priority: If the RA or RS is an undergraduate

or graduate school student, please be careful to avoid overlapping working time with the

student's registered class time. Also please avoid creating any obstacle to the student’s

usual research guidance or classes.

b) Be sure not to make mistakes in contract matters: Regarding the work hours and the work

content, please be careful not make changes to the contract. If changes must be made for

some avoidable reason, it is necessary to report that change.

(2) Work details

a) Secure the work management: When employing RA or RS, the manager must take full

responsibility for the management of that work. It is not permissible to employ RA or

RS under the conditions where the work management is not done by the manager (e.g.

where the work is done overseas or at their home).

b) No work on holidays: It is also not permissible to assign work to be done during holidays

or during periods when admittance to the campus is prohibited, in principle. If work has

to be assigned during such periods for some unavoidable reason, the employee should be

informed of the circumstances in advance and the manager must be present when the

work is done.

http://www.waseda.jp.rps/fas/document/style1.html



12

c) Provision of break time: If work is assigned for six hours or more in succession, the

employee must be given a break of one hour of more during the work period.

d) No long hours or late night work: Please do not assign work lasting more than 8 hours or

late night work (after 22:00).

e) Specify the content of work for the research project: RA and RS employed by public

research funds in particular, are required to concretely specify (in the section “Work

content") the content of their work so as to clearly indicate that the work is in support

of the relevant research project (e.g. Collecting materials related to xxx, Inputting

data of experiment outcomes of xxx).

(3) Salaries and payment

a) Bank transfer: It is principle payment is made by transfer to the employee’s bank account.

Salary must be paid directly to the person every month, as stipulated by law. Please

register relevant bank account information as needed.

b) Payment via the Welfare Section: Salaries are disbursed by the Salaries and Welfare

Section of the Personnel Division.

c) No employment of relatives: It is not permissible to pay salaries to relatives of those who

are directly involved in the relevant research project (e.g. research representative or

co-researcher).

(4) Budget management

a) Salary at the end of the fiscal year: Please be careful regarding disbursement at the end of

the fiscal year, since the salary for March cannot be disbursed from the following year's

budget in the cases of the single year grant for public research funds and internal

research grant.

b) Procedures for budget changes:

- When there is a change in the financial source for employment using public research funds, it

is necessary to re-conclude the contract. Please first terminate the contract by changing the

final completion date of the contract using “Notification of changes to contract conditions”

and conclude a new contract with the new content using “Application for Employment.”

- When there are changes in the financial source for employment using funds other than public

research funds, it is necessary to complete the procedures for changing contract conditions.

Please change items of the original contract (e.g. the budget code) using “Notification of



13

changes to contract conditions.”

For the details of these procedures, please refer to “Procedures for the employment of TA,

RA, RS and temporary staff” (issued by the Personnel Division).

FAQ

[Application documents and contract of employments (or notification of contract conditions)]

Q1-1) Is it necessary to submit a curriculum vitae (original copy) each time?

A) An original copy must be submitted once per fiscal year. If the original has already been

submitted within the fiscal year, a copy of the original is acceptable for the application.

[Employment conditions (such as prescribed working hours, employment period and work

venue)

Q2-1) Can a person selected for Research Fellowship for Young Scientist be employed as RA or

RS?

A) It is permissible for RA (only DC) with work up to five hours a week, but not permissible for

RS.

Although JSPS stipulates that it is prohibited to receive remuneration during the fellowship

in principle, if the employment is provided as an opportunity for students enrolled in the

relevant university to get training as a faculty member or as a future researcher, only DC can

be so employed (for more information, please refer to “JSPS’s "Guidance for matters to be

observed for Research Fellowship for Young Scientist and various procedures”). For further

clarification, please contact JSPS before initiating employment.

Q2-2) Although a contract of employment has been concluded, the employee has decided not to

work, for some personal reason. Is any procedure required in this case?

A) If no work has been done, “Notification of withdrawal” must be submitted to Waseda

University Academic Solutions Corporation (WAS). If the contract period has been

shortened, “Notification of change” must be submitted to WAS. If data from terminated

employment are left in the employment management system, there may be a case where a

new contract cannot be registered due to the rules regarding limitation of working hours.



14

Q2-3) Can RA or RS work outside the University?

A) It is not permissible for RA or RS to work outside of the University. However, if working

outside is unavoidable, the work management has to be such that the manager (Waseda

faculty member) will supervise the work in person. It is not permissible for RA or RS to

work alone.

Q2-4) Are commuting costs provided?

A) Commuting costs are not provided in principle; however, this rule does not apply if the

person is not affiliated to Waseda and requires commuting costs. It is necessary to specify

the need in the application for employment (an application for transportation costs and

attached documentation must be submitted) along with the contract of employment (or

notification of contract conditions) to secure the funding. Please note that commuting costs

are not provided in the case where the worker (e.g. a Waseda student) has a school season's

transportation pass.

[Other]

Q3-1) Is there an age limit for RS?

A) It is not permissible for research support staff to work after age 70. However, if a research

support staff member reaches age 70 during the period of employment and if the person's

services are needed, the person can continue to the end of the period. (It is not permissible for

RAs to stay employed upon reaching age 65.)

Reference Materials 5: Guidelines for Travel Expenses for Attending Academic Meetings and Conducting Research Activities Research Promotion Division Waseda University

*The original language of this document is Japanese.

1

Reference Materials 5:

Guidelines for Travel Expenses for Attending Academic Meetings and

Conducting Research Activities

Guidelines for travel expenses for attending academic meetings and conducting

research activities

(Applicable to all ‘Business Trip Request’ forms submitted after April 1, 2016)

The following travel expenses guidelines cover cases where faculty members of Waseda

(including professor emeriti and JSPS research fellows) take Waseda-approved domestic or

overseas trips to attend academic meetings or conduct research activities, regardless of the

financial source. These guidelines also apply to cases where a researcher from another

organization takes a trip as a Waseda research collaborator. However, if funding is from grant

research subsidies from governmental institutions or other organizations which have their own

travel expenses disbursement criteria, those criteria take precedence over Waseda's.

[Table of contents]

<<General points for both domestic and overseas trips>>

1. Applications for business trips

2. Disbursement of travel expenses

3. Starting and end points of a trip

4. Calculation of the number of days and nights in a trip

5. Using grants from multiple funds for a single research trip

6. Purchase of excursion tickets

7. Use of package tours and low cost carriers (LCC)

8. Use of airline mileage

9. Use of research funds in combination with personal funds

10. Charges for cancellations and changes

11. Student business trips

12. Travel expenses exceptions



2

<<Domestic trips>> (business trips within Japan)

<Disbursement criteria>

<Documents to be submitted >

1. Transportation costs

2. Accommodation charges

3. Daily allowance

<<Overseas trips>> [1] overseas business trips from Japan and 2] domestic trips while overseas]


<Documents to be submitted>



3. Daily allowance

<< Travel expenses for inviting researchers>>

- Travel expenses for inviting researchers within Japan


- Travel expenses for inviting researchers from overseas to Japan, Japan to overseas and

overseas to overseas



<<Remarks>>

- Relation between disbursement for travel expenses and for participation fees for academic

meetings

- Academic conference travel subsidy and international academic conference travel subsidy



3

<<General guide for both domestic and overseas trips>>

1. Applications for business trips

When a Waseda University faculty member takes a business trip, regardless of the distance or

whether or not there is disbursement of expenses, a “Business Trip Request” must be submitted

to the University in advance. Approval of that request will take some time, so please allow

plenty of time when submitting your request to your department office. However, if the person

is affiliated with an external institution and there are no expenses to be disbursed, submission is

not required.

※ Regarding the documents necessary for a business trip, please see “ domestic trips” and

“overseas trips”.

[Short distance trips (less than 80 km)]

In cases such as injury during a trip, a Business Trip Request submitted in advance can serve as

evidence in claims related to a work-related accident. However, if the travel distance is short,

the methods listed below can also be taken so as to avoid complications. Please note carefully

that no matter what documentation you decide on, if you fail to apply for a trip in advance, that

trip may not be recognized as work-related. In addition, depending on the public research fund,

confirming documentation might be required for travel expenses settlement after the trip.

◆ Standard method of application

Submission of a Business Trip Request in advance and a Business Trip Report after the trip.

If a Waseda student makes a trip to attend an academic meeting or to conduct research activities

and is involved in an accident during the trip, if a Business Trip Request was submitted in

Submission of necessary documents

(e.g. business trip request)

Receipt and approval by department head

Waseda research institute



4

advance, the Request can serve as “Notification of activities outside of the University” which

is required for injury compensation through the Waseda University student compensation

system (hereafter “Student Compensation”).

◆ New method of application (only for trips of less than 80 km)

For trips of less than 80 km (based on a route search result or similar) please create a “Travel

expenses settlement and report (for short distance travel only)” for each finding source for

disbursement after the trip. If the finding source is the academic conference travel subsidy,

some evidence such as a conference program must be attached. It is permissible to combine

settlements of such expenses for a period of up to one month, but all settlements must be

completed within the fiscal year.

E.g.

Kotesashi → Waseda: approximately 30 km [Admissible for short distance application]

Tsukuba → Waseda: approximately 66 km [Admissible for short distance application]

Honjo Waseda → Waseda: approximately 100 km [Not admissible for short distance

application]

Student case

If a Waseda student makes a trip and uses “Travel expenses settlement and report (for short

distance travel only),” then to be eligible for Student Compensation, the student must submit a

“Notification of activities outside of the University” at least seven business days prior to the

trip.

Regarding overseas trips for which Business Trip Requests were made after January 1, 2017, it

is compulsory to complete specific procedures related to travel restrictions and safety

confirmation of overseas trips by faculty members and students. Travelers are required to: check

travel risk information and dangerous infection information; and either register for “Tabi Regi”

at the Ministry of Foreign Affairs (for trips of less than three months); or submit a residence

notification (for travel of more than three months). Please provide level of risk information and

dangerous infection information for the country or city to be visited on the third page of the

Business Trip Request. Please attach that sheet to the Request.

If risk information or dangerous infection information is level three on the Ministry of Foreign

Affairs scale, the trip request will not be approved, in principle.



5

Export control

Since FY 2012, the checking of items for Security Export Control (based on the Foreign

Exchange and Foreign Trade Act) has been included in the form "Business Trip Request

(overseas)." Please submit your Business Trip Request in advance make sure that there will be

no problem regarding export control.

※ About “Security Export Control”

In the interest of international peace and security, export of civilian products and technology

which could be converted for military use are controlled in accordance with the law. This

includes ‘bringing (or sending) research related matters including research materials, equipment,

reagents and experimental animals to one's overseas destination’ or ‘offering technology

information* at the overseas destination.’ Therefore, it is necessary to determine, in advance,

whether or not your case requires export permission from the Minister of Economy, Trade and

Industry.

*Note: Regarding the offering of technology information at an overseas destination, if your

case meets the guidelines for “special cases: work which does not require permission”

(e.g. presentation at an academic meeting), it will not require security export control (see

“Business Trip Request (overseas)”).

Confirmation procedures

① Traveler

When completing Business Trip Request (overseas), check items 1, 2, and 3 in the section

“Cargo or technology information for export.”

↓

② Administrative staff at the department office

Confirm that the materials agree with the checked items 1, 2, in the section of “Cargo or

technology information for export” in the submitted Business Trip Request (overseas), and if

there is any item checked ‘yes,’ submit the document by e-mail to the Research Collaboration &

Promotion Center （[email protected]）.

The procedures for approval of a business trip request and for calculation of travel expenses

may be done at the same time as the confirmation of “Cargo or technology information for



6

export.” It is not necessary to wait for a confirmation of “Cargo or technology information for

export” to begin the above procedures.

↓

③ Research Collaboration & Promotion Center

Examine the contents of the Business Trip Request (overseas), and if necessary contact the

applicant to confirm the situation regarding “Cargo or technology information for export.”

2. Disbursement of travel expenses

a) Travel expenses for attending academic meetings and conducting research activities shall be

disbursed in line with the “Rules governing travel expenses for attending academic meetings

and conducting research activities” and with these guidelines.

b) Travel expenses will be disbursed as specified below, based on trip details such as route,

transportation costs and content as reported in the Business Trip Request. In the case of

subsidies from governmental institutions or other organizations, calculation will be made

after the deduction of the expenses covered by those subsidies. If points such as mileage are

used for partial payment, the remaining balance will be calculated for reimbursement. For the

details of each type of expense, please check sections of this guide concerning domestic trips,

overseas trips and travel expenses for inviting researchers.

c) As soon as the necessary documents are prepared, the settlement of the account will begin. If

the settlement of the account takes place after the trip, please promptly claim, following the

procedures for reimbursement. Please make sure to specify from which research funds the

expenses will be disbursed, in line with the approved business trip request.

[Transportation costs]

- The actual round trip fares needed to travel to the destination will be disbursed.

- Transportation includes rail fares, airfares, sea fares and bus fares. (Guidelines and necessary

documents for the disbursement are stipulated on page for domestic trips and on page for

overseas trips.)

- If public transportation such as railroad or bus cannot be used for any of the following

reasons, it is permissible to use a taxi or rental car. Please specify the reason in the remarks

section of the Business Trip Request (If the space is not enough, please attach a separate

sheet describing the reason and/or the itinerary).

- i) There is no other means of transportation.



7

- ii) No transportation service is available (due to incidents such as accident, natural

phenomenon, or strike)

- iii) There is a need to travel outside of the hours of operation of railroad and/or bus

- iv) A taxi or rental car is necessary for transporting baggage required for the research.

- v) It would not be possible to arrive in time for the next appointment without using a taxi or a

rental car.

- vi)Taxi or rental car would be more economical than other means of transportation.

- vii) Since the area is not safe, it would be dangerous to use other means of transportation

(only applies to overseas trips).

- viii) Invitation of a researcher with a rank equivalent to Waseda’s professor, associate

professor or assistant professor.

※If it suddenly becomes necessary to use a taxi or a rental car during a trip, and if the

situation corresponds to one of the above conditions, the expenses can be approved if

the content of the settlement is submitted after the trip.

- In the case where there is a sudden necessity to use a taxi or a rental car at the travel

destination, if the reason is one of the items in the above list it is permissible to disburse upon

receipt of a statement of such usage during the accounting settlement after the trip.

- Since voluntary insurance costs for the use of rental cars cannot be disbursed from research

funds, please attach a breakdown of the cost of the rental car indicating whether or not the

insurance is included. If no breakdown is attached, items may be checked individually.

- If it is necessary to use a taxi or a rental car for some reason other than the above conditions,

a statement of reason must be submitted to the Dean of the Research Promotion Division for

approval.

- In principle, the use of private vehicles is not permitted. The “University rules governing the

subsidy for commuting costs” stipulates that “It is not permissible to use a private vehicle for

university duties.” "University duties" includes business trips and trips for attending

academic meetings and conducting research activities. Public transportation must be used.

[Accommodation charges]

- Accommodation charges will be calculated according to the number of nights during the trip.

(If the itinerary must be divided to account for duties supported by different research funds,

accommodation charges will be calculated as necessary expenses for duties for the following



8

day. However, this does not apply to the case of staying overnight on account of the relevant

day’s duty, e.g. the work ended late.)

- Nights spent in a vehicle, airplane or ship during the trip cannot be included in the

calculation of accommodation charges. However, in the case of using a vehicle or ship as

accommodation for occasions such as field work, the number of nights can be included in the

calculation.

- The criteria for calculation of accommodation charges is stipulated on page for domestic trips

and on page for overseas trips. Unless there are special circumstances, calculation will be

“amount in the criteria x the number of nights.” (This calculated amount is considered to

correspond to the cost of one night's accommodation with two meals.)

- The amount for a criterion is the upper limit, and it is permissible to set a lower amount for

calculation. However, in this case, the lowest limit should be the approximate amount for

which a person can actually obtain accommodation in the local area.

- It is permissible to disburse the actual amount paid if a receipt is submitted, within the upper

limit set in the criterion.

[Daily allowances]

- Daily allowances will be calculated according to the number of days of the trip and are

disbursed as miscellaneous expenses to supplement travel expenses for the trip.

- The criteria for calculation of daily allowances is stipulated on page for domestic trips and on

page for overseas trips. Unless there are special circumstances, the calculation will be

“amount in the criteria x the number of days.”

- The amount in the criteria is the upper limit, and it is permissible to set a lower amount for

calculation. (It is also permissible to waive the daily allowance.)

3. Starting and end points of a trip

a) In principle, a trip should originate and terminate at a Waseda research institute. However,

if the researcher has no business at the institute on that day, or in the case of early morning

departure or late night arrival, it is permissible to originate or terminate the trip at the

researcher’s home. The section of a journey for which a commuter pass provided by the

University is used cannot be included in the travel expenses.



9

b) If there is an acceptable economic or time-related rationale, a trip can originate at some

location other than Waseda or the researcher’s home (e.g., the venue of some business

activity before the trip), but the reason must be specified in the remarks section. However,

please be careful to note that this does not apply to the termination point of a trip since such

activity is considered as a destination for other business.

4. Calculation of the number of days and nights in a trip

a) The following is the required method of calculation of the number of days and nights that can

be claimed for a trip for attendance at an academic meeting or for the conduct of research

activities.

1) In the case where the applicant can leave home or the university on the first day of the

academic meeting and return within the closing day of the meeting, the period between the

first day and the closing day of the meeting will be the standard for calculation. However, if

the applicant cannot leave on the first day and arrive before the starting time of the meeting, it

is permissible to arrive on the day before the meeting begins. If the meeting ends late on the

last day and it is therefore not possible to get home the same day, the researcher can claim

expenses for a return home the following day.

2) In the case where one arrives on the day before the meeting begins or leaves the venue of the

meeting the day after the meeting ends, the applicant is required to travel directly without

including any private business in the itinerary.

3) In the case of two or more academic meetings during a single trip, the total number of days is

calculated by adding the number of days and nights required for each academic meeting.

[FAQ]

Q: I am going to attend a symposium which will be held at a nearby university. For

disbursement of travel expenses, do I need to submit a Business Trip Request, even though

the venue is nearby?

A: A “Business Trip Request” is a report that a research activity will be conducted outside the



10

University, regardless of the distance or whether or not expenses are covered. Thus, even if

the distance is short, the request must be submitted. However, for travel of less than 80 km,

submitting a “Travel expenses settlement and report (for short distance travel only)” after the

trip is acceptable. (Please read the details on page 1.)

[Permissible number of days and nights in a trip to attend an academic meeting]

<Starting the trip on the first day of the meeting and leaving on the closing day>

August 1 August 2 August 3 August 4

Previous day Period of the meeting Following day

Travel ⇒ Travel

<Starting the trip on the day before the first day of the meeting and leaving on the closing day>



Travel ⇒ Travel

<Starting the trip on the day before the first day of the meeting and leaving on the day after the

closing day (because the meeting ran late)>



Travel ⇒ Travel

※ If there is a date change after departure during an overseas trip, travel expenses on the day

of departure will be disbursed for that itinerary item.

July 31 August 1 August 2 August 3 August 4 August 5

Leave home Previous day Period of the meeting Following

day

Return home

Travel Travel



11

Example:

- Leaving Narita July 31 → (spending a night on the plane) → Arriving at the destination

August 1 ⇒ Daily allowance for July 31 is provided.

※ If an overnight stay in the transit airport is necessary due to connections, travel expenses

(accommodation costs and daily allowances) will be disbursed for that itinerary item.


Leave home Previous day Period of the meeting Following

day

Return home

(travel/stay) (travel) (travel)

- Leaving Narita July 31 → Arriving at the transit airport on the same day (stay one night in

transit) → leaving the transit venue August 1 → Arriving at the destination the same day ⇒

Daily allowance for July 31 and accommodation costs for the transit venue are provided.

(However, it is not permissible to book a flight for the following day for the purpose of staying

at the transit venue.)

[FAQ]

Q: I could only find a flight whose connection is not convenient, and that flight requires that I

stay at an international airport from 17:00 to 07:00 the following morning. Can the

accommodation costs for a transit hotel be covered?

A: It is permissible to cover the cost of a one night stay in this case. However, since there are

various different cases, such as when the waiting hours are long, or the transit is late at night or

early in the morning, it is necessary to check for each situation as to whether the

accommodation costs can be covered or not. Please consult the administrative staff in charge.

Also, some airline companies offer free accommodation if there is a transit of many hours. In

that case, the accommodation costs are not covered.

b) If under special circumstances it is necessary to stay one day earlier or one day longer than

required for business, and if the reason for the stay is outside the conditions stipulated in 1)

of a) above, please specify the reason in the remarks section of the Business Trip Request



12

(if the space is not enough, please attach a separate sheet with a statement of reason or

itinerary) and submit it for the approval of the head of the department. Depending on the

reason (such as no other flight available), the submission of documentation (e.g. a hard copy

of a screen shot of the results of a search for a flight) may be required.

In the case of additional stay one day earlier or one day later, the accommodation charges

are provided but the daily allowance is not.

[Example 1] On an overseas trip, it is necessary to stay in a hotel near Narita airport to take an

early flight the next morning (i.e. it is not possible to leave home on the same day and catch the

flight).

[Example 2] On returning from an overseas trip, it is necessary to stay near the airport since the

airplane arrived late and there was no public transportation available.


Leave home Previous day The period of the meeting Following

day

Return home

Travel Travel

[Example 1] Staying one night before: To catch an early airplane the next day.

[Example 2] Staying one night after: No public transportation due to delayed flight.

c) No daily allowances or accommodation costs are provided from research funds for days with

no duties

<Example: days with no duties during a business trip period between August 1 and 5>

Aug1 Aug 2 Aug 3 Aug 4 Aug 5

Duty Business trip period Day with no

duties

Business trip period

Transportation

costs ○ − − − ○

Accommodation

charges ○ ×*1

○ *2

○ ○



13

Daily allowances ○ ○ × ○ ○

*1: Accommodation charges are considered necessary expenses for duties for the following day,

in principle, so if there are no duties on August 3, accommodation charges for the night of

August 2 will not be disbursed. However, if a reason such as 'work ending late on August 2’

is judged sufficient reason, the rule shall not be applied.

*2: Accommodation charges for the night of August 3 are disbursed since there will be duties

on August 4.

d) If there is a day of travel between two duties, accommodation charges and daily allowance

for the day of travel will be disbursed.


Duty Business trip period Day of travel Business trip period

Transportation

costs ○ − ○ − ○

Accommodation

charges ○ ○ ○ ○ ○

Daily allowances ○ ○ ○ ○ ○

e) If for personal reasons the researcher stays overnight before or after days of duty, only travel

expenses related to the days of duty will be disbursed from research funds.

<Example: the researcher extends to stay after the business trip period of August 1 to 4>


Duty Business trip period

Private

business

Transportation

costs ○ − − − ×*1

Accommodation

charges ○ ○ ○ ×*2 ×

Daily allowances ○ ○ ○ ○ ×



14

*1: If the day used for personal purposes is August 1 instead of August 5, the transportation

costs for the outward journey cannot be disbursed from research funds.

*2: Since accommodation charges are considered expenses necessary for duty on the following

day, if August 5 is to be used for personal business, the accommodation charges for August 4

cannot be disbursed. However, if special circumstances such as ‘work ended late on August 4’

are judged to be sufficient reason, the rule shall not be applied.

f) In the case where there are days used for personal purposes both before and after the duty,

both outward and inward transportation costs and expenses related to the personal matters

will not be disbursed from research funds.

<Example: staying both before and after the period of a business trip>


Duty Private

business

Business trip period Private

business

Transportation

costs × − − − ×

Accommodation

charges ○ ○ ○ ×*1 ×

Daily allowances × ○ ○ ○ ×

*1: Since accommodation charges are considered expenses necessary for duty on the following

day in principle, if August 5 is to be used for a personal business, the accommodation charges

for August 4 will not be disbursed. However, if some special circumstances such as ‘work

ended late on August 4’ are judged to be sufficient reason, the rule shall not be applied.

[FAQ]

Q: I planned to leave the venue of academic meeting the day after the last day, but I found out

that the airfare for the following day would be much lower and the entire travel cost would be

lower even with the added accommodation costs. In this case, can I buy air tickets with the

return flight two days after the meeting ends?

A: It is not permissible to add days that are not related to the duty before or after the trip in

order to purchase cheaper air tickets. However, if after a check of all non-direct flights and



15

other airlines, it is found that all flights are booked up on the desired day of booking and it is

not possible to obtain air tickets to match the itinerary of duties, please specify that situation

in the remarks section of the Business Trip Request, or attach a statement of reason.

Accommodation charges will then be disbursed for the days with no duties (but daily

allowances will not be provided).



16

<Q&A: case of an overseas trip for an academic meeting from August 3 to 4 (with no overnight

flight)>

Q: In order to arrive at the destination on the morning of August 3 (or on the evening of August

2), I need to take a flight leaving Narita at 9:00 am on August 2 but I will not be able to arrive

at Narita before 7:00 even I take the first train in the morning, because my home is quite far

from Narita. What should I do?

A: The accommodation charges for August 1 (applying domestic trip guidelines), as necessary

expenses for going to Narita airport, can be provided but daily allowance for that day is not

provided.

Q: I will return to Japan by airplane, arriving at midnight on August 5, but there is no public

transportation to my home at that time. Can accommodation charges for a hotel near the

airport for the night of August 5 be provided?

A: The first choice is to make an itinerary with a means of transportation home. However, if

circumstances do not allow, the accommodation charges for the night of August 5 will be

provided (applying domestic trip guidelines) but daily allowance for August 6 will not be

disbursed.

Q: My plane was scheduled to arrive at Narita at 20:00 on August 5, but the plane was delayed

for several hours so there was no means of public transportation to my home. I stayed at a

hotel near the airport. Can the accommodation charge be provided?

A: In this case, the accommodation charges for the night of August 5 will be provided (applying

domestic trip guidelines) but daily allowance for August 6 will not be disbursed.

Please submit the statement of reason for staying one night longer due to unexpected

circumstances in order to receive reimbursement.



17

Aug1 Aug 2 Aug 3 Aug 4 Aug 5 Aug 6

Duty Staying a night before *1

The range of the period for travel expenses provided (see 1)- a)),

Staying a night after *1

Accommodation

charges ○*1 ○ ○ ○*2 ○*1 −

Daily

allowances ×*1 ○ ○ ○ ○*2 ×*1

*1: If you wish to stay a night before or after a trip, please specify the reason in the remarks

section of the Business Trip Request, in advance. If it was necessary to stay a night after due

to unexpected circumstances such as flight delays, please submit a statement of reason after

the trip in order to receive reimbursement. Daily allowances related to the additional stay are

not provided (for August 1 and 6 in the above case).

*2: If the meeting ends very late and it is not possible to leave the venue that day, it is

permissible to leave the following day. In this case, the daily allowance for the following day

is provided.

*3: Accommodation charges are not provided for staying overnight in a vehicle, a ship or

airplane used as a means of transportation.

5. Using grants from multiple funds for a single research trip

In cases where travel expenses for a single research trip are to be covered by a combination of

two or more grants, the itinerary must be divided to separate the duties for each research fund,

and the appropriate travel expenses will be disbursed from the relevant research funds. Please

specify the name of the research fund which will disburse for each section of the itinerary in the

remarks section of either the Business Trip Request or the Overseas research trip proposal. In

the case of a subsidy is granted by some other organization, the name of the organization and

the amount of the subsidy must be specified in the designated sections. Settlement will be done

by deducting the amount covered by that external subsidy.



18

<Case: a business trip in which research for multiple projects will use multiple research funds>


Duty Investigations for project related to Kakenhi Investigations for project

related to Tokuteikadai

Transportation

costs

Kakenhi − − − Tokuteikadai

Accommodation

charges*

Kakenhi Kakenhi Tokuteikadai* Tokuteikadai −

Daily allowances Kakenhi Kakenhi Kakenhi Tokuteikadai Tokuteikadai

*Note: Since the accommodation charges are considered expenses necessary for duty on the

following day, the accommodation charges for the night of August 3 shall be included in

Tokuteikadai. However, if there are circumstances such as a need of accommodation because

the duty for August 3 ends late, the accommodation charges for the night of August 3 can be

disbursed from Kakenhi.

[Calculation based on miles]

In the case where the airfare is covered using multiple research funds for one trip and the

breakdown of airfares between cities is not clear, the transportation costs will be calculated

based on miles between cities. Any fraction of a mile should be added to one of the research

funds. Calculation results in miles must be submitted as evidence.

The case of a trip using the Individual Research Allowance in combination with other

research funds

Since 2013, it is permissible to use Individual Research Allowance with other research funds

simultaneously (*1) or in combination (*2).

It is also permissible to use Individual Research Allowance for business trips in combination

with other research funds without dividing the itinerary. However, please note that this only

applies when the rules of the other research funds permit. It is also permissible to disburse by

dividing the itineraries.

*1: Simultaneous usage: conducting a research activity using multiple research funds; the

financial sources are decided for each bill/receipt.



19

*2: Combined usage: paying a bill/receipt using two or more research funds.

[In the case where disbursement for a trip whose itinerary is not divided by funds]

※ Supposing the following travel expenses are incurred:

- Transportation costs: Return airfare (with a receipt) and rail fares to/from the airport

- Accommodation charges and daily allowances: the standard amount (4 nights and 5 days)

Case: Individual Research Allowance and Kakenhi (simultaneous usage permissible

but combined usage not permissible)


Duty Investigations for project related to Kakenhi

Transportation costs:

Airfare

Rail fares

Kakenhi − − − Kakenhi

Individual

Research

allowance

Individual

Research

allowance

Accommodation

charges Pattern 1

Individual Research allowance (4

nights) −

Daily allowances Kakenhi (5 days)

Accommodation

charges Pattern 2

Individual Research allowance (2

nights) + Kakenhi (2 nights) −

Daily allowances Individual Research allowance (1 day) + Kakenhi

(4 days)

- Kakenhi does not allow combined use with Individual Research Allowance, so if the itinerary

is not divided by duty, it is not permissible to disburse the airfare by combining the two

grants.

- The division of transportation costs in the above table is just an example. It is permissible to

divide in other ways, e.g. airfare disbursed by Individual Research Allowance, rail fares by

Kakenhi, or all transportation by Kakenhi (or all by Individual Research Allowance).

- In the case where accommodation charges and daily allowances are disbursed in the stipulated

amount, it is permissible to disburse either by deciding the financial source by expenses

(Pattern 1 above) or by deciding shares of an expense by the unit of number of days (Pattern 2

above). However, it is not permissible to use both grants when disbursing accommodation



20

charges based on a bill or receipt if the itinerary is not divided by duty, e.g. in the case of

airfare.

- Of course disbursement by dividing the itinerary by duty is also permissible.

Case: usage of Individual Research Allowance and Tokuteikadai (both combined and

simultaneous usage permissible)


Duty Investigations for project related to Tokuteikadai

Transportation costs Individual

Research

allowance +

Tokuteikadai

− − −

Individual

Research

allowance +

Tokuteikadai

Accommodation

charges

Individual Research allowance + Tokuteikadai −

Daily allowances Individual Research allowance + Tokuteikadai

- Since combined and simultaneous use of Individual Research Allowance and Tokuteikadai are

permissible, transportation costs, accommodation charges and daily allowances are disbursed

from both grants in combination regardless of the ratio of the legs of the trip.

- Of course disbursement by dividing itinerary by duty also permissible.

6. Purchase of excursion tickets

If it is necessary to visit multiple destinations, or to visit the same destination more than once

for duties in one trip, it is possible to reduce transportation costs by using excursion tickets.

However, if the itinerary of a single trip using multiple research funds is divided by duties (as in

5 above), the excursion receipt does not specify the cost for each city, so then dividing

disbursements among research funds is not possible. In such a case, the transportation costs for

each segment can be calculated according to the proportion of miles, and the transportation



21

costs can be disbursed for each proportion from the relevant research fund. The calculation

based on miles must be attached to the application as evidence.

<Case: purchasing an excursion air ticket for a single trip with duties in three cities using

Kakenhi and other research funds>

Itinerary Aug 1 Aug 2 Aug 3 Aug 4 Aug 5 Aug 6 Aug7

Duty Departu

re

Researc

h for

Kakenhi

Travel Research

for

Tokuteika

dai

Travel Research

for

Individual

Research

Allowanc

e

Retur

n

Burd

en of

expe

nses

Air ticket

(Excursion)

Calculation based on the proportion of miles

Accommod

ation costs

Kakenhi Tokutei* Tokute

i

Individual Indivi

dual

Individual −

Daily

allowance

Kakenhi Kakenhi Tokute

i

Tokutei Indivi

dual

Individual Indivi

dual

* Accommodation charges are considered expenses necessary for duty for the following day, so

the accommodation charges for August 2 are disbursed from Tokuteikadai, for August 4 from

Individual Research Allowance. However, if there are some special circumstances such as ‘work

ended late on August 2,’ the accommodation charges for the night of August 2 can be disbursed

from Kakenhi, and August 4 from Tokuteikadai.

7. Use of package tours and low cost carriers (LCC)

Lately there has been an increase in the use of package tours and LCC to reduce travel expenses.

However, package tours do not provide a breakdown of airfares and accommodation costs, so if

there are changes in a business trip plan after purchase, all the costs may not be covered at all.

Likewise, there is some risk involved in the use of LCC: flights tend to be delayed, there is no

support for delays or cancellations, and there are high handling fees for cancelling or changing



22

reservations. It is necessary to consider such risks before purchasing. It is possible to use funds

for extra charges such as checked baggage, but the use of such services should follow the

dictates of common sense, and the use of meal service is only permissible on international

flights.

[FAQ]

Q: Can I use a package tour including round trip airfare and accommodation for my research

trip?

A: Usually the price of a package tour is lower than the cost of round trip airfares and

accommodation arranged separately. However, attention must be paid to the fact that some

package tours use expensive hotels. If the price of a hotel in a tour is higher than the stipulated

amount of accommodation costs, that is considered inappropriate use of research funds and is

not permissible. If it has already been paid, repayment by the researcher may be required.

Disbursement is possible when the tour conforms to the following formula, so please check that

before purchasing.

“The price of a package tour ≦ the price equivalent of round trip airfare + the price

equivalent of accommodation costs (up to the maximum of the criteria)”

The submission of the following documents may be requested to confirm the accommodation

class and options and the price equivalent of round trip airfares.

- Hard copy of a screen shot showing the reservation of the package tour, the itinerary and

schedule.

- Hard copy of a screen shot showing the result of a search for a discount regular price round

trip airfare for the same itinerary.

8. Use of airline mileage

a) It is permissible to use mileage or free coupons for purchasing air tickets or for upgrading to

a higher class (with some conditions), regardless of how the points were collected (e.g.

during business trips for academic meetings or conducting research).

b) Some public research funds or other research funds have a limitation on the use of mileage or

free coupons, so please consult with the administrative staff in advance.

c) Even if mileage or a free coupon only is used for the trip, if there are some expenses which



23

the university must bear, such as airport fees, the ticket stub must be submitted as

documentation of the actual trip.

9. Use of research funds in combination with personal funds

a) It is not generally acceptable to combine research funds and the applicant’s personal funds to

cover transportation costs and accommodation charges, since business trips involve duties

related to the research funds which disburse travel expenses. Such combining may be

permitted if there are unavoidable circumstances, but the rules of the relevant research funds

must be obeyed.

b) Some public research funds or other research funds place a limitation on use of funds in

combination with personal funds, so please consult with the administrative staff in advance.

10. Charges for cancellations and changes

a) Charges for cancellation or change of reservations due to natural disasters, political instability,

or rapid deterioration of public order are covered by research funds. Please attach

supplementary documentation (such as newspaper clippings) to document the reasons for

cancellation or change.

b) Cancellation or change for personal reasons is not covered by research funds. ‘Personal

reasons” refers to the following cases:

- Applicant’s personal reasons such as a paper review meeting, a degree awarding ceremony, a

job interview, lateness due to traffic jam, or trouble finding a venue.

However, cases are examined individually, so if there were unavoidable circumstances, please

create a statement of reason and submit it to the Dean of the Research Promotion Division. If

approval is granted, the charges will be covered.

- School duties (e.g. meeting, paper review), sudden illness or accident involving the applicant

or applicant’s family, and applicant’s family calamity.

In the case of sudden illness or accident, please submit (ⅰ) documentation of hospital

services (e.g. a copy of the hospital receipt with personal information blacked out; e.g. a

medical certificate) and (ⅱ) a statement of reason.



24

c) Some research funds do not allow to disbursement of charges for cancellations or changes

even though a) or b) above apply, so please consult in advance with the administrative staff.

11. Student business trips

a) When Waseda students make domestic or overseas trips to attend academic meetings or to

conduct research activities assigned by their instructor, their travel expenses will be covered

based on these guidelines.

b) When Waseda students make business trips, it is necessary to obtain their instructor’s

approval. The instructor’s seal must be placed in the instructor’s approval section in the

Business Trip Request. However, if using “Travel expenses settlement and report (for short

distance travel only),” only stamping the research representative and co-researcher sections is

required.

c) Students’ seats in transportation must be the lowest class (reserved seat fee for the lowest

class can be covered). However, in the case where it is necessary to use a railroad or ship

class other than lowest for safety reasons (such as travel by train in a rough area overseas),

the costs will be covered upon approval of the head of the department. Please specify the

reason in the remarks section of the Business Trip Request (if the space is not enough, attach

a statement on a separate sheet).

Notwithstanding the above, an exception may apply in the case of a student’s overseas trip.

See section c) in “2) Business class usage in exceptional cases,” “(2) Airfares,” and “1.

Transportation costs” of <<Overseas trips>>.

d) When students incur some burden due to an accident during a trip for attending academic

meetings or conducting research activities, they may be eligible for the Waseda University

student compensation system*(hereafter “Student Compensation”). Although it is required to

submit documents such as “Notification of activities outside of the University” to the Student

Affairs Section at least seven business days prior to the trip, it is possible to a ‘Business Trip

Request’ in advance instead.

* Waseda University student compensation system: a system provided by Waseda University



25

for reducing financial burdens such as medical treatment costs incurred by Waseda students

as a result of an accident during an education or research activity.

e) It is compulsory for students to subscribe to the designated overseas trip insurance when they

are making an overseas trip (for presenting at an academic meeting or accompanying

research). They have to pay the insurance premium.

f) Some research funds either (ⅰ) do not permit student participation in a business trip or (ⅱ)

require the submission of a statement of reason for student participation in a business trip.

Please consult in advance with the administrative staff in charge.

[FAQ]

Q: When a student purchases an air ticket for a domestic trip, is it possible to purchase a JAL J

Class ticket?

A: JAL J Class is considered as higher class, so it is not permissible for students to buy that type

of ticket for a trip. Students must buy regular seat (the lowest class) tickets.

Q: Can a student purchase a higher economy class ticket (such as premium economy class) for

an overseas trip?

A: Although airline companies set higher economy class as economy, better service than usual

economy is provided and the price is also higher, so it is not permissible for students to purchase

that class of ticket. Even if the price of higher economy class is lower than that of usual

economy class, students are not allowed to purchase higher economy class tickets for their trips.

12. Travel expense exceptions

In special circumstances such as health reasons of the traveler or inviting prominent researchers,

if a written statement to that effect is submitted, the funding for travel expenses can exceed the

travel expenses guidelines, but the special approval of the Dean of Research Promotion Division

is required. Documentation as proof may be required.

FAQ



26

Q: It is necessary for a researcher from another research institute to make a trip, but it is not

easy to stamp the researcher’s seal in the seal section for traveler in the Business Trip

Request and Business Trip Report, since the research lives far away. Can I use the seal of the

research representative instead?

A: It is necessary to stamp the researcher’s seal even though the researcher lives far away if

he/she makes a trip as a member from Waseda University, rather than being invited from

outside. A PDF file or fax document featuring the researcher's stamp, sent by the researcher,

can be used for trip approval procedures. However, the ticket stub must be submitted later.

Q: I need a single air ticket to the destination due to duties for research. When I compared the

price, I found that a return ticket is cheaper than a single ticket. If I purchase a return ticket,

can all the costs be covered by research funds?

A: Air tickets can only be disbursed if they are necessary for research activity. Therefore, it is

not permissible, even if it is cheaper, to purchase a return ticket which includes price for an

inbound ticket that has no relation to the research activity: only half of the cost of the return

ticket can be disbursed.

Q: I plan to travel to the same destination several times a year. When I checked the airfare, I

found out that purchasing a return ticket in the local country is much cheaper than purchasing

it in Japan, so I would like to purchase a single ticket in Japan for the first visit and purchase

return tickets overseas and use them serially for subsequent trips. Is this permissible?

A: This kind of airfare purchase causes confusion in the management of research fund

implementation. In addition, there are some inconvenient aspects, e.g. the amount for the

inbound ticket which is planned to be used for the next trip cannot be disbursed at the time of

purchase. Please only purchase the air tickets necessary for each individual trip.

Q: I am going to rent a vehicle such as a motorcoach with a driver. What is the category for this

sort of expenses?

A: It cannot be expenses for consigned contract or miscellaneous expenses even though you hire

a driver. It will be communication/transportation costs or travel expenses, depending on the

purpose.

- For the transport of equipment: communication/transportation cost (including expenses for

gasoline, parking, and expressway tolls)



27

- For transporting people: travel expenses (including expenses for gasoline, parking, and

expressway tolls)

Q: Can students purchase J class JAL tickets for a domestic trip?

A: JAL J class is considered higher class in the travel guidelines, so it is not permissible for

student travel. Please purchase an economy (lowest fare) seat.

Q: Can students purchase upper economy class tickets (e.g. premium economy class) for an

overseas trip?

A: It is not appropriate for students to purchase upper economy class since the class is served

better than ordinary economy class and the price is higher, even though airlines designate the

class as economy.



28

<<Domestic trips>>

Domestic travel expenses = transportation costs + (accommodation charge x number of

nights) + (daily allowance x number of days)


Persons subject All persons, regardless of position

Accommodation charge (per night) 13,000 yen

Daily allowance (per day) 2,500 yen

Notes:

1) The above amounts are the maximum allowable; lower rates are acceptable. The unit shall

be 100 yen when setting the amount voluntarily. The minimum accommodation charges are

the approximate amount for which a person can actually obtain accommodation in the

location.

2) It is permissible to disburse an amount lower than the guideline if it is specified in a receipt

which is submitted.

3) Transportation costs, accommodation charges and daily allowances for certain duties apply

to salaries stipulated by Waseda University (income tax code 104, 106, 108) are not subject to

income tax. Transportation costs, accommodation charges and daily allowances for duties for

remuneration (income tax code 201 ~ 504) are subject to income tax regardless of the item.

For decisions relating to salaries or remuneration and income tax, please see “Guidelines of

income tax” issued by the Salaries and Welfare Section.

4) Since the above amounts are the maximum amounts including income tax, the net receivable

is the amount after deduction of income tax from the stipulated amount. It is not permissible

to add the income tax to the stipulated amount to make the net receivable equal to the

stipulated amount. Regarding transportation costs such as airfare or rail fare, it is permissible

to add the income tax to the stipulated amount so that the actual cost can be received.

However, please confirm with the commissioning party or the party who granted the funds

about the permissibility of adding the income tax in the case of disbursing from public

research funds (e.g. it is permissible to add in the case of Kakenhi.). The total amount of the

airfare is subject to income tax even if the costs are divided, e.g. tickets and handling

charges.



29


Before departure Upon return

Traveler

is a

researcher

at Waseda

Must

submit

Principle

(can be

applied for

short distance

travel)

-Business Trip

Request (domestic

trips)

[In the case of air

travel using

university budget]

- An estimate of or

a bill for airfare

- Itinerary featuring

the flight number

and boarding class

-Research Trip Report (for

public research funds)



[In the case of air travel using

university budget]

- A bill or receipt for airfare, or

a print of an e-ticket featuring

the airfare

- Documentation to prove the

person was on board (e.g. a

boarding pass stub or boarding

certificate)

[In the case of advance

payment]

- Receipts

Short

distance

- Travel expenses settlement and

report (for short distance travel

only)

Submit

as

needed

- The program of, or an invitation

to, the academic meeting or

symposium (in the case of a trip to

attend an academic meeting)

- A written estimate or bill for

airfare

- Itinerary indicating the flight

number and seat class

- Reason for taxi use (free format: it

is acceptable to state the reason in

the remarks section of the



30

Business Trip Request)


Traveler

is a

researcher

at Waseda

Submit

as

needed

- Business trip plan (free format)

which should be submitted in the

cases of multiple expenses and

multiple duties and in the case

where Location A and B are mixed

in the same trip.

Traveler

is other

than a

Waseda

researcher

Must

submit

-Business Trip Request (domestic

trips)


university budget]

- An estimate of or a bill for airfare

- Itinerary featuring the flight

number and boarding class




university budget]

- A bill or receipt for airfare, or

a print of an e-ticket featuring

the airfare




certificate)

[In the case of advance

payment]

- Receipts



31

Submit

as

needed

- The program of, or an invitation

to, the academic meeting or

symposium (in the case of a trip to

attend an academic meeting)

- A written estimate or bill for

airfare

- Itinerary indicating the flight

number and seat class


Traveler

is other

than a

Waseda

researcher

Submit

as

needed

- Reason for taxi use (free format: it

is acceptable to state the reason in

the remarks section of the

Business Trip Request)

Business trip plan (free format)

which should be submitted in the

cases of multiple expenses and

multiple duties and in the case

where Location A and B are mixed

in the same trip.

[In addition to the above]

- Request for research trip (copy)

- Approval of research trip

- Please consult with the traveler

about the submission of the

document since depending on the

research institution with which the



32

traveler is affiliated, these

documents may or may not be

required.

- In the case of visiting multiple venues, please specify the routes and places of stay (a separate

sheet such as “Business Trip Plan” is recommended).

- Please attach a breakdown if possible when a receipt or bill is issued with the total amount of

transportation costs and accommodation charges.

- Regarding business trips using public research funds, the documents to be submitted vary from

fund to fund, so please consult with the administrative staff in advance.



33


(1) Rail fares

a) Rail fare shall be calculated based on the cash ticket price, not on the IC card fare.

However, it is permissible to use the IC card fare if the traveler wishes to do so.

b) Use of Express, Super Express and Shinkansen is permissible, based on the following

guideline:

A first class fare cannot be disbursed from research funds.

c) When using a type of a Shinkansen (such as Nozomi) which has a higher than usual

fare, please specify that in the Business Trip Request, otherwise the extra fare will not

be covered.

d) If the total continuous distance from the first station to the destination station

conforms to b) above guideline, express, super express or Shinkansen fare will be

provided even though the length of each segment of the route does not conform to the

guideline. However, a trip with a stopover for business purposes is not considered

‘continuous.’

[Case 1] A professor from the Graduate School of Information, Production and

Systems makes a research trip to Yamaguchi City as follows:

Orio – (19.1 km) – Kokura – (80.7 km) – Shin Yamaguchi – (12.7 km) – Yamaguchi:

Express and super express: 80 km or more Shinkansen: 100 km or more (no first class)

Express and super express

Local train

Shinkansen(no first class)

Starting point



34

total 112.5 km

Shinkansen can be used from Kokura to Shin Yamaguchi (80.7 km).

[Case 2] A professor from the School of Sport Sciences makes an overseas trip as

follow:

Kotesashi – (29.4 km) – Ikebukuro – (73.7 km) – Narita Airport: total 103.1 km

Special express “Red Arrow” can be used from Kotesashi to Ikebukuro.

[Case 3] A professor from the School of Education makes a research trip to Omiya

and after finishing his duties there he makes another trip to Utsunomiya.

Waseda – (27.3 km) – Omiya (duty) / Omiya – (79.2 km) – Utsunomiya

The total is 106.5 km but since in this case he stops over at Omiya, both rail fares will

be disbursed based on local train fares.

e) When it is difficult to use local trains due to schedule constraints, it is permissible to

travel by express train even though the distance does not meet the guideline. If this is

the case, the reason must be specified in the remarks section.

f) When travelling by train to an airport to take a plane trip, it is permissible to use

special express (e.g. Narita Express or Keisei Skyliner) even though those distances

do not conform to the guideline. However, in such cases first class fare is not covered

by research funds.

g) For business trips between the Honjo Campus and other campuses such as Waseda

Campus, it is permissible to travel (and to use reserved seat) by Shinkansen between

Tokyo station, Ueno station or Omiya station and Honjo Waseda station.

h) Faculty members who work mainly at the Honjo Campus can use Shinkansen (and can

use reserved seat) even though the distance does not conform to the guideline (100

km or greater) if there is a time-related rationale related to the location of Honjo

Campus in particular.

i) Reservation fees are to be included in the calculation. Students on business trips can

also use seat reservations.

j) If special fares such as seasonal super express train fares, transfer discounts and round

trip discounts (for trips greater than 601 km one way for the same route) are in effect

at the time of travel, they should be used in the calculation.



35

k) For travel using a berth, the actual cost of second class will be reimbursed, but

accommodation charge will not be provided.

l) When using trains such as JR for trips of 100 km or more one way, a stopover on the

way may be possible. Inquire about the details with the train company.

(2) Air fares

a) In principle, one should travel by economy class (lowest class). Please use discount

tickets as much as possible to minimize costs.

b) The fares for JAL’s first class and ANA’s Premium class are not covered by research

funds in principle. Only JAL’s Class J is permissible.

c) If the funds allotting organization permits, it is permissible to use a class other than

that stipulated above. Please compare fares, and use discount tickets whenever

possible.

d) When students take a trip, only the lowest class fare is covered (even if when they are

travelling with the instructor).

[Regarding upgrades]

1) If you wish to use seats from an airline other than JAL (e.g. ANA’s Premium class)

which are of a higher class than JAL’s Class J, you can upgrade from economy class if

you bear the cost of the difference using personal funds or airline mileage coupons.

2) It may not be permissible to use certain funds in combination with other funds

(including personal funds). Please check about combined usage with the

administrative staff.

3) If you upgraded your seat using private funds or mileage, there is a difference between

the class that you purchased and the class you used, so when submitting the ticket stub

to the university, please attach a memo stating how you made your upgrade (e.g.,

“Upgraded using mileage.”)

[FAQ]

Q: There may be no boarding pass stub when I use an electronic air ticket. What shall I submit

instead?

A: If you do not get a boarding pass stub, please submit one of the following after the trip:

- A boarding pass (receipt type), featuring the seat number, issued at the safety inspection area



36

or the boarding gate.

- A printed internet check-in document featuring the flight number and seat number.

- A boarding certificate issued by the airline at the check-in counter, the lounge or the boarding

gate. Some airlines will issue a boarding certificate any time within one year of the date of

purchase of the ticket.

(3) Sea fares

a) The actual fares are disbursed.

b) In the case where there are classes, disbursement will cover the actual fare for 1) the

higher class in a two class system; 2) the lowest class among upper class fares if upper

class is divided into more 2 or more classes; 3) second class in a three class system

and 4) the highest class among second class fares if second class is divided to several

classes.

c) When students take a trip, only the lowest class is permissible in principle. However,

in the case where for safety reasons it is necessary to use a class other than lowest,

guideline 2) above can be applied. Please specify the reason in the remarks section of

the Business Trip Request (if the space is not enough, attach a statement on a separate

sheet).

(4) Bus fares

a) The actual costs will be provided. In principle, bus fares will be reimbursed after the

trip. If the bus fare is known beforehand, it should be stated in the Business Trip

Request.

b) In the case of air travel, it is permissible to use a limousine bus between the airport and

a station near the Waseda research institute. If there is an acceptable economic or

time-related rationale it is permissible to use a limousine bus departing from or arriving

at a station near the traveler’s home.

(5) Taxi and car rentals

a) If public transportation such as bus or railroad is not available for any of the reasons

listed below, it is permissible to use taxis or car rentals. The reason should be stated in

the remarks section of the Business Trip Request (if the space is insufficient, a sheet



37

specifying the reason should be attached along with the itinerary).

Reasons for use of taxi or rental car:

-There is no other means of transportation.

- No transportation service is available (due to incidents such as accident, natural

phenomenon, or strike)

-It is necessary to travel outside railroad and/or bus hours of operation

-A taxi or a rental car is necessary for transporting baggage or goods required for the

research.

-It would not be possible to arrive in time for the next appointment without using a

taxi or a rental car.

-Taxi or rental car would be more economical than other means of transportation.

-An invited researcher has a rank equivalent to Waseda professor, associate professor

or assistant professor.

b) Since voluntary insurance costs for the use of rental cars cannot be disbursed from research

funds, please attach a breakdown of the cost of the rental car indicating whether or not the

insurance is included. If no breakdown is attached, items may be checked individually.

c) In the case where a taxi or a rental car is unexpectedly needed at the destination of the trip,

if one of the above conditions applies to the case, taxi or a rental car expenses can be disbursed

if they are specified at the time of account settlement after the trip.

d) If the use of a taxi or a rental car is necessary for some reason other than the above, a

statement of reason must be submitted to the Dean of the Research Promotion Division for

approval.


a) Overnight travel by bus, train or ferry does not count as an overnight stay.

b) Accommodation charges are only covered if the round trip distance by train is 300 kilometers

or more in principle.

c) If an overnight stay is unavoidable in the course of round trip travel of less than 300 km,

please write the reason in the remarks section of the Business Trip Request (if the space is



38

insufficient, please attach another page with the itinerary) and obtain the approval of the head

of your department.

d) For faculty and administrative staff (including part-time) * staying at one of Waseda’s

seminar houses, a fixed amount of 2,000 yen per night will be provided in addition to

accommodation charges (usage fee, dinner and breakfast).

Eligible Waseda faculty and administrative staff (including part-time) are defined as those

listed in "Overseas trips" below, except the following :

Professor emeritus, guest research professor, visiting professor, visiting associate professor,

visiting lecturer, visiting senior researcher, visiting researcher, visiting junior researcher,

adjunct researcher, student, JSPS research fellow (PD, RPD, postdoctral fellow in Japan) and

those from outside Waseda University.

e) If the accommodation provided for inviting researchers is a seminar house, the

accommodation charges for that seminar house shall be the upper limit of the accommodation

charges.

f) In the case where those who invited a researcher pay the seminar house accommodation

charges in advance, it is permissible to add the amount for income tax to the accommodation

charge (within the sojourn expenses) so that the actual cost can be reimbursed.

g) For the details of the accommodation charges for each seminar house, please visit:

http://www.waseda.jp/student/kosei/seminar-house/

Accommodation charges for seminar houses (including breakfast, dinner and consumption tax)

Name of seminar

house

Accommodation charges (for faculty

and administrative staff)

Accommodation charges (for

students)

Karuizawa Green house 4,428 yen A building 3,888 yen

Building No. 7 3,348 yen Building No. 6 3,132 yen

Matsushiro All rooms 3,888 yen All rooms 3,888 yen

Sugadaira Building for

faculty and staff

4,428 yen Building for

students

3,888 yen

Izu Kawana Western room 4,578 yen Japanese room 4,038 yen

Japanese room 4,038 yen

Kamogawa

Seminar House

Western room 4,428 yen Western room 3,888 yen

Japanese room 3,888 yen Japanese room



39

Honjo Seminar

House

Western room 4,428 yen Western room 3,888 yen

h) In the case of staying at another university’s seminar house or in accommodation provided by

Private School Mutual Aid, the prescribed amount (usage fees, dinner, and breakfast) will be

disbursed. Please provide documentation featuring the prices.

3. Daily allowance

a) A daily allowance is provided for miscellaneous expenses to cover meal and travel expenses.

b) A daily allowance is not provided for one-day trips except in the case of a round trip rail

journey of 300 kilometers or more.

c) If an overnight stay is unavoidable for round trip travel of 300 km or less, a daily allowance

is provided (refer to section 3 of 2.) Accommodation charges, above).



40

<<Overseas trips>>

Overseas travel expenses = transportation costs + (accommodation charge x number of nights) +

(daily allowance x number of days)


Category 1 Category 2

Professors, Associate Professors,

Assistant Professors, Teachers,

Professors (without tenure),

Associate Professors (without

tenure), Assistant Professors

(without tenure), Senior

Researchers, Researchers, Junior

Researchers, Visiting Senior

Researchers, Visiting Researchers,

Visiting Junior Researchers,

Professors Emeriti, Guest Research

Professors, Visiting Professors,

Visiting Associate Professors,

Visiting Lecturers, Senior Research

Professors

Assistant Professors (without

tenure), Research Associates,

Part-time Lecturers, Instructors

(without tenure), Instructors

(part-time),

Adjunct Researcher and Students

Location A Location B Location A Location B

Accommodation

charge (per

night)

22,500 yen 18,800 yen 19,300 yen 16,100 yen

Daily allowance 7,200 yen 6,200 yen 6,200 yen 5,200 yen

Notes:

1) The above categories depend on the person's position at Waseda. University qualifications

take precedent even if a different position has been assigned by the Research Council

personnel review committee.



41

E.g. ‘Assistant professor’ at the Research Council is ‘junior researcher’ at Waseda;

‘Visiting assistant professor’ at the Council is ‘visiting junior researcher’ at Waseda.

2) In the case where a faculty member who is affiliated with another institution makes a trip as a

co-researcher or research collaborator, the position at his/her institution applies to the above

table. Even if the person also has a Waseda position, his/her position at his/her affiliated

institution takes precedence. If it is difficult to judge the category, a statement of reason with

a profile of the traveler must be submitted to obtain the approval of the head of the

department.

3) The above amounts are the maximum allowable; lower rates are acceptable. The unit shall be

100 yen when setting the amount voluntarily. The minimum accommodation charges are the

approximate amount for which a person can actually obtain accommodation in the location.

4) It is permissible to disburse an amount lower than the guideline if it is noted in the submitted

receipt.

5) Transportation costs, accommodation charges and daily allowances for certain duties apply to

salaries stipulated by Waseda University (income tax code 104, 106, 108) are not subject to

income tax. Transportation costs, accommodation charges and daily allowances for duties for

remuneration (income tax code 201 ~ 504) are subject to income tax regardless of the item.

For decisions relating to salaries or remuneration and income tax, please see “Guidelines of

income tax” issued by the Salaries and Welfare Section.

6) The unit stated in the above table is the maximum allowable amount including income tax.

Since the stipulated amount is the maximum amount including income tax, the net receivable

is the amount after deduction of income tax from the stipulated amount. It is not permissible

to add the income tax to the stipulated amount to make the net receivable equal to the

stipulated amount. Regarding transportation costs such as airfare or rail fare, it is permissible

to add the income tax to the stipulated amount so that the actual cost can be received.

However, please confirm with the commissioning party or the party who granted the funds

about the permissibility of adding the income tax in the case of disbursing from public

research funds (e.g. it is permissible to add in the case of Kakenhi.). The total amount of the

airfare is subject to income tax even if the costs are divided, e.g. tickets and handling charges.

7) Locations are classified as below:

a) Location A: Cities designated in ‘Rules for Coverage of Travel Expenses for

Central-Government Servants and Other Public Servants.’ (Singapore, Los Angeles,



42

New York, San Francisco, Washington D.C., Geneva, London, Moscow, Paris, Abu

Dhabi, Jeddah, Kuwait, Riyadh, and Abidjan)

b) Location B: All other cities and areas

8) Actual cost of accommodation, with the special exceptions listed below, will be provided up

to a maximum of 40,000 yen per night if the Dean of the Research Promotion Division gives

approval after receiving a written statement, regardless of the above criteria.

a) Exception: cases where the area is unsafe and thus it is difficult to secure the safety of

the traveler for the accommodation charge listed in the guideline. (The page “Travel

Advice and Warning” on the Ministry of Foreign Affairs website must be printed and

attached to the statement of reason.)

b) Exception: cases where it is necessary to stay at a certain accommodation designated by

the organization (such as a foreign government) with which the traveler is working.

c) Exception: cases where it is difficult to find accommodation at a price within the criteria

because the price of accommodation in the area is extremely high.

9) In the case of same-day travel through two or more areas where the daily allowance or

accommodation charges are different (such as from location B to A), the allowance will be

based on location A. In the case of traveling through location A for transit from location B

to location B on the same day, the allowance for Location B will apply.

10) In the case of travel by air or by ferry, the daily allowance is as follows:

a) If the date of arrival in a foreign country is the same as the date of departure from Japan,

a fixed amount depending on the location will be supplied.

b) If the date of arrival in a foreign country is not the same as the date of departure from

Japan, the fixed amount for location B will be supplied.

c) If the date of arrival in Japan is different from the date of departure from a foreign

country, the fixed amount for location B will be supplied.

d) In case of traveling from Japan or a foreign country and staying overnight at a transit

location, the daily allowance for that day will be based on the allowance for that location.



43



Traveler

is a

researcher

at Waseda

Must

submit

Business Trip Request (overseas trips)

Overseas Travel Insurance Application

Form (Consent Document for Death

Benefit Recipient Specification), at

least two weeks prior to departure.

[In the case of air travel using university

budget]


- Itinerary featuring the flight number

and boarding class

- Research Trip Report


university budget]

- A bill or receipt for airfare,

or a print of e-ticket

featuring the airfare



boarding pass stub or

boarding certificate)

[Settlement by advance

payment]

- Receipts

Submit

as

needed

- The program of, or an invitation to, the

academic meeting or symposium (in

the case of a trip to attend an academic

meeting)

- A written estimate or bill for the airfare

- Breakdown of the airfare (e.g. tickets

and handling fees)

- Itinerary indicating the flight number

and seat class

- Reason for taxi use (free format: it is

acceptable to state the reason in the

remarks section of the Business Trip

Request.)

- Business trip plan (free format) which

should be submitted in the case of

multiple expenses and multiple duties

and in the case where Location A and B

- Passport (copy) for trips of

30 days or more (Students

need not submit).



44

are mixed.


Traveler

is other

than a

Waseda

researcher

Must

submit

Business Trip Request (overseas trips)

[In the case of air travel using university

budget]


- Itinerary featuring the flight number

and boarding class

- Research Trip Report


university budget]

- A bill or receipt for airfare,

or a print of e-ticket

featuring the airfare


person was on board (such as

a boarding pass stub or

boarding certificate)

[Settlement by advance

payment]

- Receipts

Submit

as

needed

- The program of, or an invitation to, the

academic meeting or symposium (in

the case of a trip to attend an academic

meeting)

- A written estimate or bill for the airfare

- Breakdown of the airfare (e.g. tickets

and handling fees)

- Itinerary indicating the flight number

and seat class

- Reason for taxi use (free format: it is

acceptable to state the reason in the

remarks section of the Business Trip

Request.

Business trip plan (free format) which

should be submitted in the cases of

- Passport (copy) for trips of

30 days or more (Students

need not submit).



45

multiple expenses and multiple duties

and in the case where Location A and B

are mixed.

[In addition to the above]

- Request for research trip (copy)

- Approval of research trip

Please confirm with the traveler since

depending on the research institution

with which the traveler is affiliated,

these documents may not be required.

- In the case of visiting multiple venues, please specify the routes and places of stay (a separate

sheet such as “Business Trip Plan” is recommended).

- Please attach the breakdown by cost type if possible in cases where a receipt or bill is issued

with the total amount of transportation costs and accommodation charges.

- If the receipt or itinerary is written in a language other than Japanese or English, please attach

a memo either in Japanese or English indicating the amount and the content.

- Regarding business trips using public research funds, the documents required vary from fund

to fund, so please consult with the administrative staff in advance.

<Reference> Overseas travel accident insurance

Waseda University subscribes to umbrella cover of overseas travel accident insurance for those

with the positions listed below. However, optional supplementary coverage other than

University insurance is not covered by research funds and must be paid by the traveler, though

coverage is possible if the funds allocating institutions approves.

In order to subscribe to University insurance, “Overseas Travel Insurance Application Form

(Consent Document for Death Benefit Recipient Specification)” must be submitted to the

department office at least two weeks prior to the departure.

[Waseda positions which are eligible for the insurance]

Professors, Associate Professors, Assistant Professors, Teachers, Visiting Faculties (full time),

Faculties (without tenure), Senior Researchers, Researchers, Junior Researchers, Visiting Senior



46

Researchers, Visiting Researchers, Visiting Junior Researchers, Research Associate, Instructors

(without tenure), Assistant Professor (without tenure),Research Associates, and Full-time Staff

Those who do not have one of the above positions are required to pay the premium themselves.

It is compulsory for students to subscribe to the designated overseas trip insurance when they

make an overseas trip (for presenting at an academic meeting or accompanying research). They

must pay the insurance premium themselves.



47

FAQ

Q: I used an electronic ticket, so I did not receive a boarding pass stub or a piece of paper

featuring the seat number usually provided at the boarding gate. What can I submit?

A: As for domestic trips, if you do not have a boarding pass stub, please submit one the

following after the trip:

- A boarding pass (receipt type) featuring the seat number, issued at the safety inspection area

orthe boarding gate.

- A printed internet check-in document featuring the flight number and seat number.

- A boarding certificate issued by the airline at the check-in counter, the lounge or the boarding

gate.

Notes: some airlines will issue a boarding certificate within one year of the date of purchase of

the ticket.

Q: I am going to attend an academic meeting in Geneva, which is Location A, but I will actually

stay in a neighboring town, which is Location B. How can I calculate my accommodation

costs and daily allowance?

A: Your daily allowance applies to Location A (Geneva) and your accommodation charges

apply to Location B.

Calculation example of accommodation costs and daily allowance for the above case for a

person in category 1 in the table on page 40.


Duty Day of departure

from Japan/ Day

of arrival in

Geneva

Duty Day of departure

from Geneva/

overnight on

board

Day of return to

Japan

Accommodation

costs (Location

B)

18,800 yen 18,800 yen

Daily allowance

(Location A)

7,200 yen 7,200 yen 7,200 yen

Daily allowance 62,00 yen



48

(Location B

Criterion for

calculation of

daily allowance

See a) of 10, on

page 42

See c) of 10, on

page 42

Q: I currently hold a position at one of Waseda’s overseas research institutions but I will make a

trip to Japan for research. How can I calculate the accommodation charges and daily

allowances?

A: When a Waseda staff stationed overseas makes a trip to Japan, it is treated as an overseas trip,

so the overseas trip guidelines apply, including your travel inside Japan; the location

category is treated as B. Please see case 6 in the table below.

Q: I am conducting research overseas during my sabbatical leave, but I will visit Japan

temporarily to attend an academic meeting in Kyoto. How can I calculate the accommodation

charges and daily allowances?

A: For the accommodation charges and daily allowances for a temporary visit to Japan, the

domestic trip guidelines apply. The travel expenses guidelines and the accounting

classification for Waseda’s faculty members who are positioned overseas and make a

temporary visit for duties are as follows:

<Travel expense guidelines and accounting classification only for the case when Waseda faculty

members stationed overseas visit Japan>

Researchers

overseas

with

sabbatical

leave or

students

studying

long term

overseas

Researchers with a position at a Waseda overseas research institution



49

Travel

expenses

guidelines

Accounting

classification *1

[Consumption

tax code]*2

Travel

expenses

guideline

s

Accounting classification *1

[Consumption tax code]*2

All

transportation

related to

visiting Japan

1 Overseas

transportation

costs,

accommodation

costs and daily

allowances

incurred during

trip between

overseas location

and the nearest

airport

Overseas

travel

guidelines

Overseas travel

expenses

[Consumption

tax code: 2]

Overseas

travel

guideline

s

Overseas travel expenses

[Consumption tax code: 2]

2 Airfares between

an overseas

airport and a

Japanese airport

and daily

allowance

Overseas travel

expenses

[Consumption

tax code: 1]

Overseas travel expenses

[Consumption tax code: 1]

3 Cost of domestic

transportation

between the

Japanese airport

and the venue for

duty.

4 Domestic airport

and security fees

During the stay

in Japan

5 Domestic

transportation

Domestic

travel

guidelines

Domestic travel

expenses

[Consumption

Domestic

travel

guideline



50

tax code: 1] s

6 Domestic

accommodation

charges and daily

allowances during

the stay in Japan

Overseas

travel

guideline

s

*1: Only applies to research funds whose accounting classification is divided into ‘domestic’

and ‘overseas’

*2: The consumption tax code for deposit is 9



51

Q: I am going to take a flight leaving Haneda airport for Los Angeles at 00:45 on August 2. The

arrival date will be 17:50 on August 1 in LA. How can I calculate the travel expenses for such

a case where arrival date is earlier than the departure?

A: Although you will leave on August 2, you will actually need to leave on August 1 to get to

Haneda. Thus it is considered that your duty starts late on the night of August 1 and the daily

allowance will be provided from that day, in line with the overseas travel guidelines. You will

arrive at LA on the same day, and LA’s category is Location A, so the daily allowance and

accommodation costs for Location A will apply.

Q: I booked a Singapore Airlines flight for a trip to Sydney. As a matter of convenience, I

selected a flight leaving Haneda airport. I need to stay one night in Singapore in transit on the

way back to Japan. Can the accommodation charges for Singapore be disbursed?

A: Yes, they can. Please see the following example.

<Case: a flight from Haneda airport to Sydney via Singapore >

Aug 1 Aug 2 Aug 6 Aug 7 Aug 8

Travel route Leave

Takadanobaba

at 21:30 and

arrive at

Haneda at

22:30

Leave

Haneda at

0:30

(overnight)

and arrive

Singapore at

06:55

Leave

Sydney at

18:50 and

arrive

Singapore

at 23:55

Leave

Singapore

at 15:40

and arrive

Haneda at

23:05

Leave

Singapore at

09:40 and

arrive Sydney

at 20:20

Leave

Haneda at

00:00

Arrive

Takadanobaba

at 01:00

Accommodation

venue − Sydney Singapore −

Accommodation

costs × ○ ○*2 −*3

Daily allowance ○*1 ○ ○ ○ ○*4



52

*1: In order to take a flight leaving Haneda at 00:30 on August 2, the traveler must start the trip

on August 1. The daily allowance for August 1 (overseas trip) will be disbursed.

*2: For a flight from Haneda to Sydney via Singapore, the schedule will be as above, due to an

overnight stay in transit. Accommodation charges for the night in Singapore on August 6 are

considered unavoidable in the itinerary and thus are covered. Since Singapore is categorized

as location A, Location A disbursements will apply to the day of August 6 (refer to 9) d).

*3: Upon arrival at Haneda airport, if there is no public transportation, staying at Haneda the

night of August 7 is permissible (refer to FAQ).

*4: The daily allowance for August 8 will not be provided in the case of an overnight stay on

August 7 (refer to FAQ).


Actual costs of transportation for overseas travel are provided. Receipts must be submitted. In

cases where it is not possible to submit such receipts, documentation stating the prices (e.g. a

paper print of a web site screen capture) must be submitted.

(1) Rail fares

a) The actual cost based on cash fare will be provided. However, calculation based on IC card

fare is permissible if the advance payer wishes to do so.

b) Allowable train seat class, for those classified as Category 1 and Category 2 (except students)

in the list of accommodation charges and daily allowance for overseas travel above, are as

follows:

Category 1:

ⅰ) In the case of a two class system, first class

ⅱ) In the case of a three class system, first class

Category 2: (except students)

ⅰ) In the case of a two class system, first class

ⅱ) In the case of a three class system, second class

c) For students, only the lowest train seat class is permissible, in principle. However, in the case

where it is necessary to use a higher class seat for safety reasons, Category 2 may be applied



53

with the approval of the head of the department. Please specify the reason in the remarks

section of the Business Trip Request (if the space is not enough, attach a statement on a

separate sheet).

d) When travelling by train to an airport to take a plane trip, it is permissible to use special

express (e.g. Narita Express, Keisei Sky Liner or Haruka) even though those distances do not

conform to the guideline. However, in such cases first class fare is not covered by research

funds.

Category code: Transportation costs (overseas)

Consumption tax code: 1 (in the case of deposit: 9)

<Case: Using Keisei line>

Please be careful when applying for a trip since there are several routes and types as follows:

Route Type Fare Additional fees for

Liner

Narita Sky Access

line

Skyliner 1,240 yen 1,230 yen

Access express 1,240 yen

Keisei Main Line Evening Liner 1,030 yen 410 yen

Morning Liner (only towards

Tokyo area)

Limited Express 1,030 yen -

(2) Airfares

1) General rule

a) Regarding airfares, the actual cost of an economy class fare will be provided.

However, discount tickets should be used as much as possible, for the efficient use of

research funds of all types.

b) When students take a trip, only the lowest class fare is covered (even if the students are

travelling with the instructor).

[Discount tickets]



54

- There are currently two types of discount tickets: “super cheap tickets” and “PEX ticket”.

- Although “super cheap ticket” seems to be cheaper, “regular discount ticket issued by

airline (PEX)” can be cheaper and more convenient depending on conditions.

- It is necessary to carefully confirm the conditions of usage for both types before purchasing.

Regular discount

ticket (PEX)

- Airfares for discount set by each airline (e.g. JAL: Dynamic

Saver; ANA: Eco-wari, Delta: Sky PEX; United; GO-UNITED)

- Purchase via the website of the airline or of a travel agency

- Fees for cancelling or changing reservation

- If you book or purchase in advance, the price may be very cheap

but the cheaper the fare, the stricter the conditions are the higher

the cancellation fees, so please check conditions carefully.

Super cheap ticket - Air tickets for package tours are sold to individuals by travel

agencies

- Purchase via a travel agency

- No fixed price and the price differential varies with the season

- Prices and cancellation charges vary depending on the travel

agency

[Premium economy class]

Premium economy class is positioned as upper economy class other than business class, so

usage is not limited (though students are not allowed to use it). However, please consider that

discount tickets since premium economy class tickets are quite expensive.

[Regarding upgrades]

- If you upgrade your class after purchasing an air ticket, you must bear the cost of the

difference using personal funds or airline mileage coupons. (Except for cases subject to 2)

below, "Business class usage in exceptional cases.")

- It may not be permissible to use certain funds in combination with other funds (including

personal funds). Please check about combined usage with the administrative staff.

- If you upgraded your seat using personal funds or mileage, there is a difference between the

class that you purchased and the one you used, so when submitting the ticket stub to the



55

university, please attach a memo stating how you made the upgrade. (e.g., “Upgraded using

mileage.”)

2) Business class usage in exceptional cases

Despite stipulation 1) above, the actual cost of business class will be supplied from research

funds if a), b) or c) below apply (students are not eligible for a) and b)). Even in coverage is

permissible, please try to find cheaper tickets. The actual cost of first class travel is not

provided.

a) [Fare comparison]

The actual cost of the business class can be provided up to the normal economy class fare for

the day of departure. However, in the case of a simple round trip, the price of the round trip

discount for normal economy class fare will be the upper limit for the actual cost of business

class. In this case, the required documents, such as receipts for actual costs (or bills) and

price estimates for a regular economy class fares must be submitted before payment.

b) [Traveling long distance and/or time]

In the case of flying for a total of eight hours or more between the airport of departure and

the airport of arrival, including the airport of transit (but not including waiting time in transit),

the actual cost of business class can be disbursed from research funds. If the flying time on

the way and on the way back are different, and if the flight time one way is eight hours or

longer, the actual cost of business class for both ways can be covered.

The following regions (and others) are usually within eight hours' flight from Japan:

Indonesia, Vietnam, Cambodia, North Korea, Singapore, Thailand, Republic of Korea,

Taiwan, People’s Republic of China, East Timor, the Philippines, Brunei, Malaysia,

Myanmar, Mongolia, Laos, the Hawaiian Islands, Guam, Vladivostok, Khabarovsk, and

Yuzhno-Sakhalinsk.

c) [Specially approval by the Dean of the Research Promotion Division]

The actual cost of a business class fare will be provided if the usage of business class is

considered appropriate for common sense reasons such as health precautions or special

circumstances. A statement of reason (free format) must be submitted in advance for



56

approval by the Dean of the Research Promotion Division. Documentation as proof may be

required.

<Seat class codes>

1. Since fare classes and names vary depending on the airline, please confirm that your seat is

business class. The international standard classes are listed below.

(i) Code on the written estimate or air ticket is F, A, P or R: first class

(ii) Code is C, J, D, I or Z: business class

2. In the case of a flight consisting of two classes:

(i) If the higher class is first class, please purchase the lower class seat.

(ii) If the higher class is business class, the actual cost of the higher class can be disbursed if

case (i) or (ii) of 2) above applies.

In both cases upgrading with personal funds is permissible.

FAQ

Q: I am going to use business class for an international flight and change to a local flight.

The domestic flight is divided into two classes and the higher class is designated as first

class. Can I use that higher class?

A: Usually the lower class should be taken in the case where the higher class is first class,

but if the higher class in the local flight is automatically assigned when business class is

booked for an international flight, you can use the higher class domestic fare as an

exception.

Q: In my overseas business trip, I would like to check in early at my hotel because I will

arrive at the destination very early in the morning. Can additional charges for early check-in

be covered?

A: First, please reconsider the plan for your overseas business trip, in such matters as using

another airline, to avoid early check-in. After that, if still there are unavoidable reasons (such

as there being no other flight to the destination, early arrival due to connecting flights, and no

other option due to other business) the actual cost of accommodation including the additional

charge (up to the maximum stipulated amount for one nights' accommodation) will be

disbursed if the department head gives approval at the time of the planning of the trip. If the

additional charge for early check-in plus the regular accommodation charge exceed the



57

stipulated amount, the excess will be covered if the Dean of the Research Promotion Division

gives approval upon receipt of a written application.

However, the amount of accommodation costs, including additional charges for early

check-in on domestic trips, may not exceed the maximum stipulated amount for one night's

accommodation, without exception. The same applies to late check-out.

[Case]

On an overseas trip, a Category 1 researcher checks in at 10:00 am at a hotel whose check-in

time is 15:00. Regular one night accommodation costs 15,000 yen but it becomes 19,000 yen

with the additional charge for early check-in. In this case, the maximum stipulated amount of

18,800 yen will be disbursed.

Regarding the case of an invited researcher, please see the FAQ section of “Travel expenses

for inviting researchers.”

Q: When I travel abroad to attend an academic meeting, I will arrive the airport at 00:05 the

following day. I would like to stay in a hotel to rest until the time when the meeting starts

because I will make a presentation there. In the overseas travel guidelines, that is regarded as

an overnight flight. Can this hotel charge be disbursed?

A: First, please reconsider the plan for your overseas business trip, finding alternatives such as

using another airline, to avoid early check-in. If there are still unavoidable reasons (such as

no other available flight, early arrival due to connecting flights, and no other flight option due

to other business) the actual cost of the accommodation for arrival late at night (after the date

changes to the next day) will be disbursed if the department head approves at the time of the

planning of the trip. The case of departing late at night (on the date of the following day)

would be the same (accommodation costs of the day of departure are covered).

3) Other expenses related to overseas travel

a) Even for overseas research trips, domestic airport fees are subject to tax.

Whether there is an itemized statement or not, please include this tax separately in the

calculation of travel expenses. Overseas airport fees can also be included in airfare.

Major domestic airport fees (for international flights) are as follows (as of April 8, 2015) :



58

Airport At departure Upon arrival

New Chitose International Airport 1,030 yen None

Narita International Airport (Terminal 1, 2) 2,090 yen None

Narita International Airport (Terminal 3) 1,020yen None

Tokyo International Airport (Haneda) 2,570 yen None

Ibaraki Airport 520 yen None

Chubu International Airport 2,570 yen None

Kansai International Airport 2,730 yen None

Fukuoka International Airport 970 yen None

The following five airports charge airport fees for domestic flights. If you use these airports for

transit for international trips, please add the following price to the above international airport

fees.

Airport At departure Upon arrival

Narita International Airport (Terminal 1, 2) 440yen 440yen

Narita International Airport (Terminal 3) 380yen 380 yen

Tokyo International Airport (Haneda) 290yen 290yen

Ibaraki Airport 100 yen 100 yen

Chubu International Airport 310 yen 310 yen

Kansai International Airport Terminal 2

(only for Peach Aviation) 400 yen 350 yen

Kitakyushu Airport 100 yen 100 yen



59

b) Passenger security service fees are subject to tax. Whether there is an itemized statement or

not, please include this separately in the calculation of travel expenses. The following three

airports charge security service fees. However there may no charges at Haneda Airport,

depending on the airline.

Airport Passenger security service fees

Narita International Airport 520 yen

Tokyo International Airport (Haneda) 100 yen

Kansai International Airport 310 yen

Case: airport fee calculation from Haneda Airport to Chubu International Airport for transit to

an international flight:

Haneda Airport: 290 yen x 2 (to Chubu and from Chubu)

Chubu International Airport: 310 yen x 2 (from Haneda and to Haneda)

Chubu International Airport: 2,570 yen (for overseas)

Total 3,770 yen

The following airports charge airport fees and passenger security service fees even for transit to

international flights

Airport Airport fees Passenger security service fees

Narita International Airport (Terminal 1, 2) 1,050 yen 520 yen

Narita International Airport (Terminal 3) 510yen 520yen

Tokyo International Airport (Haneda) 1,280 yen None

Case: calculation of airport fees and passenger security service fees for a flight from Singapore

to Narita (international transit) to Los Angeles: Narita airport fees 1,050 yen and

passenger security service fees 520 yen = total 1,570 yen



60

[Reference] List of categories for various expenses for overseas trips

[Caution] Since certain expenses may not be covered by some research funds, please check with

an administrative staff about the coverage of each item beforehand.

Transport

ation costs

Miscellan

eous fees

Disburseme

nt for tax

Remarks

Airport fees

(overseas

airport)

○

Airport fees

(domestic

airport)

○ ○

This is included in the airfare of

overseas flights from Japan.

Passenger

security service

fees

○ ○

In some cases there may be no

charges at Haneda Airport,

depending on the airlines *3.

Tax (airport and

immigration) ○

Insurance

surcharge ○

Handling

charges such as

issuing and

booking

○ ○

Fees to change

reservation ○ ○

Will be disbursed only for

unavoidable circumstances.

Cancellation

charges (there

may be a tax

free case if

compensation

for damages is

involved.)

○ ○

Will be disbursed only for

unavoidable circumstances.



61

Transport

ation costs

Miscellan

eous fees

Disburseme

nt for tax

Remarks

Various fees*1

for obtaining a

visa such as the

application fees,

and proxy

service

○

- Tax free for actual costs, except

agent's proxy fees.

- If the proxy fees cannot be

separated, the total cost can be tax

free.

- If postage stamps can be

calculated separately, they are

categorized as communication

costs.

Transportation

costs for

applying for a

visa

○ ○

Fees concerning

travel

authorization

such as ESTA*2

○

- Tax free except agent's proxy fees.

Preventive

injection ○ ○

Fees for

checking

luggage in the

U.S.A

○

Excess luggage

charge ○

Transportation

costs (overseas) ○



62

Transportation

costs (in Japan) ○ ○

e.g. Narita Express

Category is overseas travel

expenses.

Notes: In some cases the above expenses may not be disbursed from direct expenses

(depending on the research fund, e.g. public funds), please consult with the administrative staff

in advance.

*1: Fees for printing photos for visas are provided for only the necessary number of copies.

*2: ESTA: Electronic System for Travel Authorization is required for anyone except Americans

staying 90 days or less in the U.S.A.

*3: Airlines which do not collect passenger security service fees at Haneda Airport (as of

January 2017) are as follows:

Japan Airlines, All Nippon Airways, Korean Airlines, Lufthansa, Asiana Airlines, United

Airlines, Continental Airlines, and Delta Air Lines.

The expenses listed below are not disbursed from research funds except with the approval of the

funds allocating organization.

i) Premiums for optional supplementary accident insurance, such as:

- Fees for an overseas travel insurance certificate which is required for a visa application

- Fees for supplementary accident insurance for faculty and staff in addition to the umbrella

cover of overseas travel accident insurance subscribed to by Waseda University.

- Fees for supplementary accident insurance for students in addition to the Waseda University

student compensation system (compensation for injury).

- Various expenses related to obtaining a passport (such as the fee for a bank balance

certificate (English), a certified copy of resident registration, and stamps)

c) Calculation method for dividing disbursements among research funds by dividing duties by

itinerary:

(i) Airport fees: should be included in the fees related to the outbound trip since the fees are

collected at the time of departure.

(ii) Handling fees such as ticket issuing and reservation: should be divided proportionally.



63

<Case: Dividing the 100,000 yen cost of a round trip airfare (including handling fees) into

outbound expenses and inbound expenses >

Total Tax free Taxation

Transportation

costs

Airport fees Passenger

security service

fees

Handling fees for

issuing ticket

Outbound 50,000

yen 45,890 yen 2,090 yen 520 yen 1,500 yen

Inbound 50,000

yen 48,500 yen - - 1,500 yen

Airport fees and passenger security service fees needed for departure from Narita Airport shall

be included in the travel expenses for the outbound trip. Ticket issuing fees needed for both

outbound and inbound trips shall be divided between the two.

(3) Sea fares

a) The actual fares are disbursed.

b) If there are classes, disbursement will cover the actual fare as follows:

[Category 1]

- The highest class if there are two or more classes;

- The second highest sub-class of the highest class if highest class is divided into three or

more sub-classes;

- The lower sub-class class if the highest class is divided into two sub-classes;

[Category 2]

- The higher class there are two classes;

- The lowest sub-class of the highest class if highest class is divided into 2 or more

sub-classes;

- Second class if there are three classes;

- The highest sub-class of second class if second class is divided into two or more

sub-classes



64

c) When students take a trip, the lowest class fare is provided in principle.

However, in the case where for safety reasons it is necessary to use a class other than lowest,

[Category 2] above can be applied. Please specify the reason in the remarks section of the

Business Trip Request (if the space is not enough, attach a statement on a separate sheet).

(4) Bus fares

a) The actual costs will be provided. In principle, bus fares will be reimbursed after the trip. If

the bus fare is known beforehand, it should be stated in the Business Trip Request. Please

attach the price list, if possible.

b) In the case of air travel, it is permissible to use a limousine bus between the airport and a

station near the Waseda research institute. If there is an acceptable economic or time-related

rationale it is permissible to use a limousine bus departing from or arriving at a station near

the traveler’s home.

(5) Taxi and car rentals

a) If public transportation such as bus or railroad is not available for any of the reasons listed

below, it is permissible to use a taxis or car rental. The reason should be stated in the remarks

section of the Business Trip Request (if the space is insufficient, a sheet specifying the reason

should be attached along with the itinerary).

Reasons for use of taxi or rental car:

- There is no other means of transportation.

- No transportation service is available (due to incidents such as accident, natural

phenomenon, or strike).

- It is necessary to travel outside railroad and/or bus hours of operation

- A taxi or a rental car is necessary for transporting baggage or goods required for the

research.

- It would not be possible to arrive in time for the next appointment without using a taxi or a

rental car.

- Taxi or rental car would be more economical than other means of transportation.

- It would be not safe to use other public transportation (only in the case of overseas trips)



65

- An invited researcher has a rank equivalent to Waseda professor, associate professor or

assistant professor.

b) Since voluntary insurance costs for the use of rental cars cannot be disbursed from

research funds, please attach a breakdown of the cost of the rental car indicating whether

or not the insurance is included. If no breakdown is attached, items may be checked

individually.

c) In the case where a taxi or a rental car is unexpectedly needed at the destination of the

trip, if one of the above conditions applies to the case, taxi or a rental car expenses can

be disbursed if they are specified at the time of account settlement after the trip.

d) If the use of a taxi or a rental car is necessary for some reason other than the above, a

statement of reason must be submitted to the Dean of the Research Promotion Division

for approval.


a) Accommodation charges for overnight travel by air, train or ferry are not provided.

<Case: An overseas trip including overnight flight>

Aug 1 Aug 2 Aug 3 Aug 4

Duty Overnight flight → Period for attending academic meeting

→ Overnight flight

Transportation

costs ○ − − ○

Accommodation

charges × ○ × −

Daily allowances ○ ○ ○ ○

- Daily allowances for overnight flights (Aug 1 and 3) can be provided but accommodation

charges cannot.

b) However, in the case of using a vehicle or ship as accommodation for occasions such as field

work, the number of nights in the vehicle or on the ship can be included in the calculation.

3. Daily allowance



66

a) A daily allowance is provided for miscellaneous expenses to cover meal and travel expenses.

b) Daily allowances are provided for overnight transportation such as airplane, vehicle, or ship.


*The central language for this document is Japanese.

67

<< Travel expenses for inviting researchers>>

'Inviting researchers' means inviting researchers from Japan or overseas for the purpose of

research-related activities such as attending a symposium, seminar or research meeting. When

those who are already continuously involved in the relevant research activity (e.g. as research

representative, co-researcher or research collaborator) attend such meetings it is not regarded as

inviting, so a Business Trip Request must be submitted for the disbursement of their travel

expenses.

"Continuously involved" can be judged by the extent to which the researcher is practically

involved in the research regardless of the number of days or the number of research activities.

Criteria for calculating travel expenses for inviting researchers are provided below. Matters

which are not specified below will be dealt with in accordance with the guideline for travel

expenses for business trips (domestic and overseas), in principle.

Travel expenses for inviting researchers within Japan = Transportation costs + (sojourn

expenses × number of days)


Sojourn expenses with accommodation charges 15,500 yen

Sojourn expenses without accommodation charges 2,500 yen

Airfare, railway fare, or sea fare Actual cost (applying the domestic travel

expenses guidelines)

Notes:

1) Sojourn expenses with accommodation charges = daily allowance + accommodation charge.

Sojourn expenses without accommodation charges = daily allowance alone.

2) The above amounts are the maximum allowable amounts; lower rates are acceptable, but the

lowest limit is the approximate amount for which a person can actually obtain

accommodation in the local area.


salaries which Waseda University stipulated (income tax code 104, 106, 108) are not subject

to income tax. Transportation costs, accommodation charges and daily allowances for duties



68

regarding remuneration (income tax code 201 ~ 504) are subject to income tax regardless of

the items. For decisions regarding salaries or remuneration and income tax, please see

“Guidelines of income tax” issued by the Salaries and Welfare Section.


The net receivable is the amount after deduction of income tax from the stipulated amount. It

is not permissible to add the income tax to the stipulated amount to make the net receivable

equal to the stipulated amount. Regarding transportation costs such as airfare or rail fare, it is

permissible to add the income tax to the stipulated amount so that the actual cost can be

received. However, please confirm with the commissioning party or the party who granted

the funds about the permissibility of adding the income tax in the case of disbursing from

public research funds (e.g. it is permissible to add in the case of Kakenhi). The total amount

of the airfare is subject to income tax even if the costs are divided, e.g. tickets, fuel

surcharges, airport fees and handling charges.

5) If the round trip distance is less than 300 km but staying overnight is unavoidable, sojourn

expenses with accommodation charges will be provided.

6) In the case of 5 above, sojourn expenses without accommodation charges will be provided on

the day of returning home.

7) The actual costs of accommodation charges for sojourn expenses are provided in line with the

follows:

ⅰ) Even if the cost of the relevant accommodation is higher than the criterion stipulated in

the domestic travel expenses guidelines, the upper limit for sojourn expenses is the amount

specified in the table above.

ⅱ) If the cost of the relevant accommodation is lower than the criterion stipulated in the

domestic travel expenses guidelines, the total amount (the actual cost + daily allowance

specified in the domestic travel expenses guidelines) is the upper limit for sojourn

expenses.

8) In the case of inviting more than one researcher from Japan or overseas at the same time for

the same purpose, such as an international symposium, the guidelines for travel expenses for

inviting researchers from overseas can apply to researchers invited within Japan (as an

exception) so that they can stay in the same accommodation as the researchers invited from

overseas in order to conduct projects more effectively. Please submit a list of inviting

researchers. Domestic travels expenses apply to such invitations within Japan.



69

9) In the case of inviting overseas researchers to Waseda University when they have already

been invited by other organizations, even if it is domestic travel, the guidelines for travel

expenses to invite researchers from overseas can be applied in order to conduct projects more

effectively. The category for this case is domestic travel expenses.

(Handling of consumption and income tax shall be in line with the “Table of payments of

transportation costs and sojourn expenses for non-residents” in “Guidelines of income tax”

issued by Salaries and Welfare Section.)

10) In some cases the amounts stated in the above guidelines may be increased for prominent

researchers specially approved by the Dean of the Research Promotion Division. Please

submit a statement of reason why the increased amount is necessary to the Research

Promotion Division (refer “12. Exceptional disbursement of travel expenses.”)

Travel expenses for inviting researchers from overseas to Japan, Japan to overseas and overseas

to overseas = transportation costs + (sojourn expenses × number of days)

- The guideline includes both the case of inviting overseas researchers to Japan and the case of

inviting researchers from Japan or overseas to an overseas venue for research activities

conducted overseas by Waseda researchers.



70


Category 1 Category 2

Researchers whose position is

equivalent to Waseda professor,

associate professor or assistant

professor

Researchers whose position is

equivalent to Waseda assistant

professor (without tenure) or

research associate

Location A Location B Location A Location B

Sojourn expenses

with

accommodation

charges

29,700 yen 25,000 yen 25,000 yen 21,300 yen

Sojourn expenses

without

accommodation

charges

7,200 yen 6,200 yen 6,200 yen 5,200 yen

Airfare, railway

fare, or sea fare Actual cost (applying domestic travel expenses guidelines)

Notes:

1) Sojourn expenses with accommodation charges = the amount of daily allowance +

accommodation charge.

Sojourn expenses without accommodation charges = the amount of daily allowance alone.

2) The above amounts are the maximum allowable amounts; lower rates are permissible.

However, the lowest limit should be the approximate amount for which a person can actually

obtain accommodation in the local area.


salaries which Waseda University stipulated (income tax code 104, 106, 108) are not subject

to income tax. Transportation costs, accommodation charges and daily allowances for duties

regarding remuneration (income tax code 201 ~ 504) are subject to income tax regardless of

the items. Transportation costs, accommodation charges and daily allowances for certain

duties performed by non-residents overseas, among those from overseas to overseas, are not

subject to income tax regardless of salary or remuneration. For decisions regarding salaries or



71

remuneration and income tax, please see “Guidelines of income tax” issued by the Salaries

and Welfare Section.


The net receivable is the amount after deduction of income tax from the stipulated amount. It

is not permissible to add the income tax to the stipulated amount to make the net receivable

equal to the stipulated amount. Regarding transportation costs such as airfare or rail fare, it is

permissible to add the income tax to the stipulated amount so that the actual cost can be

received. However, please confirm with the commissioning party or the party who granted

the funds about the permissibility of adding the income tax in the case of disbursing from

public research funds (e.g. it is permissible to add in the case of Kakenhi). The total amount

of the airfare is subject to income tax even if the costs are divided, e.g. tickets, fuel

surcharges, airport fees and handling charges.

5) Daily allowances and accommodation charges (for the period from the day of departure from

the invited researchers’ residence to the day of entry to Japan, and the period from the day of

departure from Japan to the day of arrival at the researcher's residence) are provided based on

overseas travel expenses guidelines.’ However, accommodation charges are not provided for

overnight flights.

6) Regarding domestic transportation costs (such as railway fare) while staying in Japan, please

use the code for overseas travel expenses.

7) The actual costs of accommodation charges for sojourn expenses are provided in line with the

following:

ⅰ) Even if the cost of the relevant accommodation is higher than the amount stipulated for

Location B in the overseas travel expenses guidelines, the upper limit for sojourn expenses

is the amount specified in the table above.

ⅱ) If the cost of the relevant accommodation is lower than the amount stipulated in the

Location B in the overseas travel expenses guidelines, the total amount (the actual cost +

daily allowance specified in the overseas travel expenses guidelines) is the upper limit for

sojourn expenses.

8) In cases where the invited researcher needs a visa to visit Japan, the costs of the visa

application, visa agency fee and transportation related to the visa application are supplied.

9) In some cases the amounts stated in the above guidelines may be increased for prominent

researchers specially approved by the Dean of the Research Promotion Division. Please



72

submit a statement of reason why the increased amount is necessary to the Research

Promotion Division (refer 12. “Exceptional disbursement of travel expenses.”)

10) Locations are classified as below:

a) Location A: Cities designated in ‘Rules for Coverage of Travel Expenses for

Central-Government Servants and Other Public Servants.’ (Singapore, Los Angeles, New

York, San Francisco, Washington D.C., Geneva, London, Moscow, Paris, Abu Dhabi,

Jeddah, Kuwait, Riyadh, and Abidjan)

b) Location B: All other cities and areas

<Reference>

Travel expenses calculation criteria and the category for accounting process in the case of

inviting overseas researchers to Japan

(Case: payment to a vendor. Cash given to an individual is treated as income. Please note that

the consumption tax code will change depending on the income tax code.)

Inviting researchers from

overseas (non-resident)

Inviting researchers, who have

been already invited by another

domestic institution, to Waseda

Applied

guidelines

Accounting

classification

[Consumption

tax code]

Applied

guidelines

Accounting

classification

[Consumption

tax code]

1 Airfare between

overseas and Japan

Overseas

travel

expenses

Overseas

travel

expenses

[Consumption

tax code: 2]

Overseas

travel expenses

(if the return

ticket is

disbursed)

Overseas

travel

expenses

[Consumption

tax code: 2]

2 Transportation costs

between the airport and

the venue for duty

Overseas

travel

expenses

[Consumption

tax code: 1]

Overseas

travel

expenses

[Consumption

tax code: 1]

3 Airport fees and

security service fees in

Japan

4 Domestic transportation Domestic Domestic Domestic



73

costs besides above 2. travel

expenses

travel expenses

(from another

institutions to

Waseda)

travel

expenses

[Consumption

tax code: 1]

Inviting researchers from

overseas (non-resident)

Inviting researchers, who have

been already invited by another

domestic institution, to Waseda

Applied

guidelines

Accounting

classification

[Consumption

tax code]

Applied

guidelines

Accounting

classification

[Consumption

tax code]

5 Sojourn expenses Overseas

travel

expenses

Overseas

travel

expenses

[Consumption

tax code: 1]

Overseas

travel expenses

Domestic

travel

expenses

[Consumption

tax code: 1]


Before invitation After invitation

Invited

researchers

(who do

not

conduct the

research

activities

regularly)

Must

submit

- Invitation application [Using airplane]




certificate) (If it is difficult to

obtain the original stub for the

outbound flight, a statement of

reason or a print of the stub (pdf

is acceptable) must be attached

to the documentation.)

[Settlement by advance payment]

- Receipts



74

Submit as

needed

- An written estimate or bill

for the airfare

- The program for or invitation

to the academic conference or

symposium (in the case of

attending a conference)

Before invitation

- Request form for bank transfer

- Receipt (if the remuneration

was paid)

- Trip report (for inviting by


After invitation

Invited

researchers

Submit as

needed

- A bill or receipt for the

airfare

- ‘Notification form on tax

treaty’ - Itinerary (free

format)

-As the required documentation varies for trips using public research funds, please check in

advance with the administrative staff.

<Cases for calculation of sojourn expenses>

“Sojourn expenses for trip not requiring accommodation” and “Amount equivalent to daily

allowance” are indicated below to make the explanation easy to understand.

[Case 1]

Inviting from overseas (Location A) to Japan (Location B)

August 1 August 2 August 3

Duty Day of departure from

overseas location/ Day of

arrival in Japan/ Previous

day of duty

Duty Day of departure from

Japan/ Day of arrival at

overseas location

Sojourn expense

(Location B)

25,000 yen

Amount equivalent

to daily allowance

(Location A)

25,000 yen

Amount equivalent 7,200 yen



75

to daily allowance

(Location b)

Calculation criteria “Travel expenses for

inviting researchers” 5),

page 71

[Case 2]

Inviting from overseas (Location A) to Japan (Location B) which needs one extra day each way

Aug 1 Aug 2 Aug 3 Aug 4 Aug 5

Duty Day of

departure

from

overseas

location/

Overnight

flight

Day of

arrival in

Japan/

Previous day

of duty

Duty Day of

departure

from Japan/

Overnight

flight

Day of arrival

at overseas

location

Sojourn

expense

(Location B)

25,000 yen 25,000 yen

Amount

equivalent to

daily

allowance

(Location A)

7,200 yen 7,200 yen

Amount

equivalent to

daily

allowance

(Location B)

6,200 yen

Calculation

criteria

“Travel

expenses for

inviting

“Travel

expenses for

inviting

“Travel

expenses for

inviting



76

researchers”

5), page 71

“Overseas

trips,” page

40

researchers”

5), page 71

“Overseas

trips” 10)

b) ,page 42

researchers”

5), page 71

“Overseas

trips,” page

40

[Case 3]

Inviting from overseas (Location A) to Japan (Location B) with a day for private purpose.

Actual duties are on August 2 and 5.

Aug 1 Aug 2 Aug 3 Aug 4 Aug 5 Aug 6

Duty Day of

departure from

overseas

location/ Day

of arrival at

Japan/

Previous day

of the duty

Duty Private Previous

day of duty

Duty Day of

departure

from Japan/

Day of arrival

at overseas

location

Sojourn

expense

(Location

B)

25,000 yen Note 25,000 yen 25,000

yen

Amount

equivalent

to daily

allowance

(Location

A)

7,200 yen

Amount

equivalent

to daily

allowance

6,200 yen



77

(Location

B)

Calculation

criteria

“Travel

expenses for

inviting

researchers”

5), page 71

“Overseas

trips” 10)

a) , page 40

Note: It is not permissible to disburse the amount equivalent to accommodation costs since the

following day is for private use, but the amount equivalent to daily allowance is supplied since

there is actually duty on that day. However, if the time required to finish the duty on that day is

late, it is permissible to disburse the accommodation costs.

[Case 4]

Examples of the amount equivalent to sojourn expenses and daily allowances with differences

in the method of payment of accommodation charges. In the case of Category I and calculation

for Location B:

Aug 1 Aug 2 Aug

3

Aug 4 Aug 5 Aug 6

Accommodatio

n payment

method

Duty Day of

arrival in

Japan

(day

preceding

day of

duty)

Duty Duty Private Duty Day of

departure

from

Japan

and

arrival

in

country

of

residence



78

(Location

B)

Settlement by

advance

payment

Sojourn

expenses

25,000

yen

25,000

yen

6,200

yen

18,800

yen

25,000

yen

6,200

yen

Payment to

vendor*

Accommodation

charges paid to

vendor

18,800

yen or

less

18,800

yen or

less

X

18,800

yen or

less

18,800

yen or

less

X

Daily

allowances paid

to invited

researcher

6,200 yen 6,200

yen

6,200

yen

X

6,200

yen

6,200

yen

* In the case of Category 2 and Location B, please see the tables Disbursement criteria

and Travel expenses for inviting researchers.

FAQ

Q: I am inviting a researcher within Japan for lecture meeting for the period of one night and

two days. The accommodation cost is 16,100 yen. How is the accounting processed?

A: Unlike domestic or overseas trips, sojourn expenses are provided for inviting researchers

without separating accommodation charges and daily allowances. In line with the criteria for

sojourn expenses (with or without accommodation charges), the total amount for one night

and two days in this case is 18,000 yen. If the accommodation charges (16,100 yen) is paid

directly to the hotel, the remainder (1,900 yen) will be given to the researcher.

Q: I am going to hold a research meeting inviting some researchers within Japan. In line with

the criteria for inviting researchers, some researchers are from locations at a distance for

which sojourn expenses are provided and some are not. However, as all researchers attend the

same meeting, can sojourn expenses be provided for all the researchers?

A: If there will be significant obstacle to the conduct of research because of differences in

disbursement for researchers who are invited under the same conditions, sojourn expenses

can be disbursed to the researchers who come from a distance to which the guideline does not



79

apply (‘sojourn expenses for 300 km or greater for a round trip’) upon the approval of the

Dean of the Research Promotion Division. Please submit a list of researchers and a statement

of purpose of the invitation and the reason why sojourn expenses should be specially

provided, along with the name of the subject researcher(s).

Q: The researcher I invited from overseas purchased a round trip airfare (between Japan and

overseas) by advance payment. I will transfer the reimbursement paid in advance to the

department account first and when the researcher arrives in Japan, I will give reimburse the

researcher in cash. For the accounting process, are the airport fees and passenger security

service fees for the Narita Airport (total of 2,610 yen) the subject for consumption taxation?

A: Yes. Even if the ticket was purchased overseas, the airport fees and passenger security

service fees for Narita Airport (2,610 yen) are subject to Japanese consumption taxation.

However, in the case of payment directly to the invited researcher, if he/she did not file the

notification of the tax treaty or if he/she is from a country to which the tax treaty is not

applicable (income tax code 901), the Japanese consumption taxation is not applicable.

Q: The researcher I invited inquired to a hotel in Japan about early check-in because he will

arrive in Japan very early in the morning, and found out additional charges apply above the

accommodation charges. Can the additional charges be disbursed?

A: Early check in should be avoided, but if it is unavoidable due to the schedule, the additional

expenses for early check in will be disbursed within the scope of the inviting researcher travel

expenses calculated in line with the length of the invitation, in principle. However, if the

amount stipulated in the criteria cannot cover such expenses, the actual cost of early check in

could be disbursed separately from sojourn expenses as an exception, considering the

researcher is invited from outside of the university. The case of late check out is dealt with in

the same manner. Please note that this would not apply to Waseda researchers in the same

situation; there would be no additional disbursement beyond the stipulated amount.

<<Remarks >>

Please be sure to confirm the disbursement criteria for all relevant types of research funds, e.g.



80

Kakenhi.

<<Relation between disbursement for travel expenses and for participation fees for

academic meetings >>

Waseda University’s guidelines for participation fees for academic meetings are provided below.

(These guidelines apply to both internal research funds and external funds such as public

research funds)

1. Participation fees for academic meetings

Research funds disbursement for expenses such as meals or convivial parties with alcohol are

not permissible, even if the meals or convivial parties are included in the participation fees

for an academic meeting. If such expenses are included in participation fees and the

breakdown is clarified, participation fees are only provided for the permissible part of the

expenses regardless of whether the participants actually had a meal or joined the convivial

party. If alcohol is served at an event (e.g. a meeting, a briefing), the event is not admissible

as research related, and none of the expenses for the event (not even food costs) can be

provided. However, if such expenses are included in the participation fees but the breakdown

is not specified, event fees may be considered inseparable from participation fees for that

academic meeting, and may be disbursed as exception.

Depending on external funds such as public funds, disbursement for a convivial party may

not be permissible even if the cost is inseparable from the participation fees. In that case, the

cost of one meal is considered to be 1,000 yen, one convivial party 3,000 yen, and the

relevant amount will be deducted from disbursable participation fees.

<Reference>

Regarding Kakenhi, please refer the following FAQ.

Q4474: When attending at an academic meeting, the participation fees included a dinner

reception (serving alcohol) and the two parts could not be separated. Can the participation

fees be disbursed from Kakenhi?

A: This is considered a reception whose cost is included in the participation fees for an

academic meeting planned as a part of the academic society’s activities, so it would be

permissible to cover the fees regardless of alcohol. Actually there may be various cases



81

where it would not be permissible to cover such fees if the case is beyond academic society

activities according to common sense.

[Documents necessary for disbursement of participation fees for academic meetings]

- Documentation of the amount paid (e.g. receipts or bills)

- Document confirming the breakdown of the participation fees

※ It is not necessary to attach a document which does not disclose the breakdown of the

participation fees. In this case, please inquire with the participant about the absence of a

breakdown and make a note about the situation.

[Case 1: academic society participation fees with no breakdown]

It is permissible to disburse the entire amount.

[Case 2: documentation indicates the inclusion of meals and a convivial party but the

breakdown for each expense is not provided]

It is permissible to disburse the entire amount. However, in the case of some external funds

such as public research funds, the deduction of the cost of meals or parties may be required.

In that case, the amount after deduction of the expenses for meals (1000 yen x number of

meals) and convivial parties (3,000 yen x number of parties) will be disbursed.

[Case 3: documentation indicates the inclusion of meals and a convivial party and a cost

breakdown is provided]

The amount after deducting the expenses for meals and convivial parties will be disbursed.

2. Participation fees for academic meetings and travel expenses (domestic and

overseas)

Please be careful not to make duplicate disbursements for participation fees for academic

meetings and travel expenses for a meeting as follows:

- Participation fees including accommodation charges

If accommodation charges are included in the participation fees, accommodation charges



82

as a part of a business trip to attend an academic meeting cannot be disbursed. In this case,

the entire amount of the participation fee including accommodation charges will be

provided, instead of providing accommodation charges for travel expenses separately. If

accommodation charges as a part of travel expenses were disbursed before disbursement of

the participation fees, that amount must be returned.

If the amount of accommodation charges included in the participation fees is clear and if

that amount is higher than the upper limit of accommodation charges stipulated in Waseda's

rules (for domestic trips: 13,000 yen, for overseas trips: depends on the location (location A

or B) and on the researcher's position at Waseda), the amount can be disbursed as expenses

required for attending an academic meeting.

FAQ

Q: Expenses for meals are not included in participation fees for an academic meeting but

expenses for breakfast or meals that are part of research presentations and discussion hours

are charged separately. Are those expenses covered?

A: In this case such expenses are considered as sundry expenses for meetings, since they are not

ordinary meals. Please attach documentation such as the meeting program to the accounting

document for clarification. Except for this case, if expenses for lunch are separately billed,

please use your daily allowance for that.

Academic conference travel subsidy and international academic conference subsidy

See “Research Grant Guide (English ver)” for details:

http://www.waseda.jp/rps/fas/guide/

Reference material 6: Guidelines regarding the disbursement of labor costs and remuneration related to commissioned projects Research Promotion Division Waseda University


1

Reference material 6:

Guidelines regarding the disbursement of labor costs and remuneration

related to commissioned projects

Guidelines regarding the disbursement of labor costs and remuneration related to commissioned

projects

April 1, 2016 (rule no. 15-78)

Manager, Research Support Section

This is a complete revision of guidelines regarding the disbursement of labor costs and

remuneration related to commissioned projects (rule no. 10-104 as of April, 2011).

Chapter 1: General rules

(Purpose)

Article 1

These guidelines cover the governing procedures and standards for cases of disbursement (from

Waseda University’s internal research funds) of labor costs or remuneration related to

commissioned projects and cases of disbursement of remuneration related to surveys and

research. However, in cases where the organization commissioning or subsidizing the project

has established its own standard of disbursement for labor costs and remuneration, that

organization's standard is applicable.

(Definition)

Article 2

2-1. In these guidelines, ‘full-time faculty’ refers to full-time faculty members, professors,

(tokunin kyoju), associate professors and research associates (except those who are employed

using external funding).

2-2. In these guidelines, ‘commissioned project’ refers to a commissioned project or subsidized

project, such as a survey or research, contracted by a public organization, such as the

government, by a local public organization or by a private corporation.



2

2-3. In these guidelines, ‘head of applicant’s affiliation’ refers to heads of faculties, high schools,

the Art and Architecture School, or research institutes (which do not belong to any faculty,

research and education center, museum or other affiliated organization) to which the applicant

receiving the labor remuneration is affiliated.

2-4. In these guidelines, ‘head of the department managing the research funds’ refers to the head

of the faculty, high school, Art and Architecture School or research institute (which do not

belong to any faculty, research and education center, museum or other affiliated organization)

receiving the research funds from which the labor costs would be disbursed.

Chapter 2: Application and approval related to the disbursement of labor costs

(Distribution of labor costs)

Article 3

3-1. A full-time faculty can receive labor costs from research funds which were disbursed from

commissioned projects.

3-2. The funds for the labor costs stipulated in the item above shall be research funds received

for the relevant commissioned project.

3-3. The disbursement of labor costs stipulated in item 3-1 shall be done only after the

organization commissioning or subsidizing the relevant commissioned project has approved the

disbursement.

(Application in advance related to the disbursement of labor costs)

Article 4

4-1. Those who will receive labor costs as stipulated in the previous article are required to

submit in advance a request for approval of the prescribed disbursement; they must obtain that

approval in order to receive the disbursement.

4-2. In the disbursement approval request mentioned in the previous section, the party who will

receive the labor costs is required to specify the period, dates and times, and the content of work

planned for the relevant project.



3

4-3. In the case of intention to change the content of a disbursement approval request already

submitted in line with rule 4-1, the request must be revised and submitted again in order to

obtain the approval.

(Advance approval related to the disbursement of labor costs)

Article 5

The head of the applicant’s affiliation, upon receiving the application mentioned in the previous

article, shall give approval only if, having given consideration to the time required for work on

the commissioned project covering the labor costs, the head confirms that there is no risk of

hindering the applicant's educational activities (including student consulting) and duties related

to the management of the university and the affiliated department.

(Report related to the disbursement of labor cost)

Article 6

6-1. Those who receive labor costs are required to submit a monthly report, using the prescribed

form, to the head of the department managing the research funds.

6-2. Those who receive labor costs are required to specify the period, dates and times and the

nature of the content of the duty commissioned for the relevant commissioned project in the

report stipulated in the previous item.

6-3. The head of the applicant’s affiliation may, as needed, request that those receiving the labor

cost submit the report stipulated in 6-1.

(Approval of the disbursement related to labor costs)

Article 7

7-1. The head of department managing the research funds shall approve the disbursement of the

relevant labor costs after confirming the following conditions, based on the report stipulated in

the previous article.

1) There is no hindrance to the applicant's educational activities (including student consultation)

and duties related to the management of the university and the affiliated department.

2) The disbursement of the relevant research funds is appropriate.



4

7-2. The head of the department managing the research funds may request those receiving labor

costs to submit documentation in addition to the report stipulated in item 1 of the previous

article, in order to confirm the identity of those who receiving the labor costs.

(Disbursement criteria for labor costs)

Article 8

The disbursement criteria for labor costs are specified in annex tables 1 and 2.

(Cancellation of the disbursement of labor costs)

Article 9

The head of the applicant’s affiliation may cancel all or a part of the approval if the head judges

that there is a risk that the work may hinder the applicant's educational activities (including

student consultation) or the conduct of duties related to the management of the University or the

affiliated department.

Chapter 3: Distribution of remuneration

Article 10

The University may disburse remuneration using research funds received from commissioned

projects or internal research funds to those who conducted the relevant survey or research.

However, in the case of research funds received from commissioned projects, disbursement may

only be made if the organization contracting or subsidizing the relevant commissioned project

approves the disbursement.

(Disbursement criteria for remuneration)

Article 11

The standard of disbursement shall be in line with annex table 3.

(Exceptions for the disbursement of remuneration)

Article 12

In the case of disbursing remuneration which, due to special circumstances, is not in accordance

with these guidelines, the approval of the Dean of the Research Promotion Division must be

obtained in advance.



5

Supplementary paragraph:

These guidelines shall come into effect on April 1, 2016.

Annexed table 1 (related to Article 8)

Disbursement criteria for full-time faculty and professors (tokunin kyoju) at Waseda University

Rank (standard

age)

Hourly rate (upper limit,

including income tax)

Rank (standard age) Hourly rate (upper

limit, including

income tax)

1 (29) 4,000 yen 12 ~15 (40 ~ 43) 8,000 yen

2 ~ 4 (30 ~ 32) 5,000 yen 16 ~ 21(44 ~ 49) 9,000 yen

5 ~ 8 (33 ~ 36) 6,000 yen 22 ~ 36 (50 ~ 70) 10,000 yen

9 ~ 11 (37 ~ 39) 7,000 yen

Remarks

1. "Rank" refers to the rank designated for the basic salary which the relevant person is paid

based on ‘Waseda University guidelines for basic salary and various allowances for faculty

and staff.’

2. The amount specified in the hourly rate section is the upper limit before income tax

withholding at source.

3. Regarding the case where the time worked includes a fraction of an hour, time shall be

reported in units of 10 minutes, in principle. In calculations of salary disbursed at the end of

month, total working hours shall be rounded to 2 decimal places (see *).


Disbursement criteria for research associates and assistant professors (who must be employed

by the university without the use of external funds)

Position Hourly rate (upper limit, including income tax)

Assistant professor 4,000 yen

Research associate 3,000 yen

Remarks



6

1. The amount specified in the hourly rate section is the upper limit: the university may elect to

pay less than the maximum hourly rate.

2. The amount specified in the hourly rate section is the amount before income tax withholding

at source.

3. When the time worked includes a fraction of an hour, time worked shall be reported in units

of 10 minutes in principle. In calculation of salary disbursed at the end of month, total

working hours shall be rounded to 2 decimal places (see *).


Categories for remuneration

Amount

(upper

limit,

including

income

tax and

consumpti

on tax)

Documentation

for evidence

Details

Attending

committee

meetings

Chair 20,000

yen per

day

Documents

related to

committee (e,g.

meeting

announcement,

attendance

register,

minutes)

1. Not disbursed to a

person who is

receiving labor costs.

2. These guidelines

apply to attendance by

proxy.

Committee members 18,000

yen per

day

Documents

related to

committee (e,g.

meeting

Amount

(upper

Documentation

for evidence

Details



7

limit,

including

income

tax and

consumpti

on tax)

Attending

committee

meetings

Committee members 18,000

yen per

day

announcement,

attendance

register,

minutes); letter

of commission;

letter of

acceptance as

committee

member

Persons other than

committee members

attending as

necessary

30,000

yen per

day

Documents

related to

committee (e,g.

meeting

announcement

attendance

register,

minutes)

Lecture

meetings

Lecture 30,000

yen per

hour

Lecture meeting

announcement;

meeting report

1. Time calculated for

the reimbursement

shall be the time

the person spent

giving the lecture

(the same applies

to discussion panel

Amount

(upper

Documentation

for evidence

Details



8

limit,

including

income

tax and

consumpti

on tax)

Lecture

meetings

Lecture 30,000

yen per

hour

Lecture meeting

announcement;

meeting report

member and master

of ceremonies).

2. When a briefing

before or after the

lecture is necessary,

a maximum of

10,000 yen per

hour can be

supplied.

Documentation shall

specify the method of

calculation of the

disbursed amount.

Panel

discussion

Chair 20,000

yen per

hour

Panelist 15,000

yen per

hour

Master of ceremonies 10,000

yen per

hour

Amount

(upper

Documentation

for evidence

Details



9

limit,

including

income

tax and

consumpti

on tax)

Interpretation Events such as

lecture meetings

15,000

yen per

hour

Lecture meeting

announcement;

meeting report

1. Remuneration for

work which is not

the person’s

principal

occupation.

2. The amount

specified for

interpretation for a

lecture is the time

for which the

person interprets.

3. If a briefing

before or after the

interpretation is

necessary, a

maximum 10,000

yen per hour can

be supplied.

4. Documentation

shall specify the

method of

calculation of the

disbursed amount.

Activities such as

survey in the course

of an overseas trip

20,000

yen per

day

Letter of request

(with request

content); report

of the content of

the

interpretation

Amount Documentation Details



10

(upper

limit,

including

income

tax and

consumpti

on tax)

for evidence

Interpretation Activities such as

survey in the course

of an overseas trip

20,000

yen per

day

Letter of request

(with request

content); report

of the content of

the

interpretation

5. For disbursements

to those who live

overseas, attention

must be paid to the

relative value of

money in the

country, and

excessive payment

shall be avoided.

Human subject 2,000 yen

per hour

Documentation

of the content of

the research

1. Documentation

shall specify the

method of calculation

of the disbursed

amount.

Questionnaire 1,000 yen

per

questionn

aire

Documentation

of the content of

the

questionnaire

Interview survey 10,000

yen per

interview

Letter of

request,

evidence of the

content of the

survey

1. Remuneration for

those who investigate

through hearings and

interviews.




11

(upper

limit,

including

income

tax and

consumpti

on tax)

for evidence

Provision of expertise 20,000

yen per

hour

Letter of request

(evidence of the

content of the

request);

outcomes of the

provision of

expertise

1. Offering expertise

means providing

individual, special

knowledge about

research or

technology.

2. In principle, those

who are the

subject to the

disbursement are

persons

recognized as

having special

knowledge or

technology skill or

doctorate students

or higher, or those

who have

knowledge or

experience

equivalent to that

of the above

mentioned

persons.




12

(upper

limit,

including

income

tax and

consumpti

on tax)

for evidence

Provision of expertise 20,000

yen per

hour

Letter of request

(evidence of the

content of the

request);

outcomes of the

provision of

expertise

3. Documentation

shall specify the

method of

calculation of the

disbursed amount.

Document screening 5,000 yen

per

document

Documentation

of the content of

the screening.

Manuscript 2,500 yen

per sheet

(400

Japanese

characters

)

Letter of request

(for proving the

content of

request);

manuscript

1. May not be

disbursed to a

person who is

subject to labor

costs.

2. May not be

disbursed in the

case where the

research

representative or a

co-researcher

wrote the outcome

report or survey

result report for a

7,500 yen

per A4

sheet

(1,200

Japanese

characters

)




13

(upper

limit,

including

income

tax and

consumpti

on tax)

for evidence

Manuscript 2,500 yen

per A4

sheet (200

words of

a

language

other than

Japanese)

Letter of request

(for proving the

content of

request);

manuscript

commissioned

project.

Inputting data One yen

per

character,

or two

yen per

word

Letter of request

(to document

the content of

the request);

record of

completion of

data input

1. Remuneration for

work which is not

the person’s

principal

occupation.

2. Depending on the

input content, a

standard rate is

applied.

1,000 yen

per A4

sheet

Sound recording

transcription

Japanese 5,000 yen

per hour

of

recording

Letter of request

(to document

the content of

request);

product of the

transcription

1. Remuneration for

work which is not

the person’s

principal

occupation.

2. Documentation

shall specify the




14

(upper

limit,

including

income

tax and

consumpti

on tax)

for evidence

Sound recording

transcription

Other language 7,500 yen

per hour

of

recording

method of

calculation of the

disbursed amount.

Translation From Japanese to

Western

languages,

Chinese, Korean

or other

languages

5,000 yen

per 400

characters

Letter of request

(to document

the content of

the request);

original

manuscript;

product of the

translation

1. Remuneration for

work which is not

the person’s

principal

occupation.

From Chinese or

Korean to

Japanese or other

languages

5,000 yen

per 400

characters

Western

languages or

other languages

to Japanese or

other languages

5,000 yen

per 200

words

Proofreading Japanese, Chinese

or Korean

3,000 yen

per 600

characters

Letter of request

(to document

the content of

the request);

original

1. Remuneration for

work which is not

the person’s

principal

occupation.




15

(upper

limit,

including

income

tax and

consumpti

on tax)

for evidence

Proofreading Western

languages or

other languages

3,000 yen

per 300

words

manuscript;

product of the

proofreading

Website creation 2,000 yen

per hour

Letter of request

(to document

the content of

the request); a

screen capture

of a web page

1. Remuneration for

work which is not

the person’s

principal

occupation.

Illustration and design 3,000 yen

per page

/design

Letter of request

(to document

the content of

the request); a

copy of the

product

1. Remuneration for

work which is not

the person’s

principal

occupation.

Modeling, speaking, acting and

playing musical instrument

3,000 yen

per hour

Letter of request

(to document

the content of

the request);

record of

completion if

available

1. Remuneration for

work which is not

the person’s

principal

occupation.

Remarks



16

1. In the case of applying the standard of the annexed table to internal research funds, please

note that there are some categories which are not covered in the case of certain research

funds. (Please refer to the guidelines for the individual research fund)

2. In the case where remuneration is required beyond the amounts stipulated above or for some

categories other than those specified in the above list, consult in advance with the Research

Promotion Division.

3. The standard remunerations stipulated in the above table are upper limits. Therefore the

content of each individual request must be carefully examined and the remuneration must be

set before applying.

4. The amount specified in the amount section in the above list shall be the amount before

income tax is withheld at source when the type of reimbursement is subject to income tax,

and shall include consumption tax when the type of reimbursement is subject to

consumption tax.

5. In the case of a bank transfer, a receipt is not necessary. In the case of cash disbursements, a

receipt is necessary.

6. If the time worked is less than one hour, it is permissible to calculate disbursement by the

minute.

7. In the case of requesting support for research activities at a research venue under the

supervision of a research representative or co-researcher, RA or research support staff

should be hired, under conditions not listed in the above table.

8. In the case where mealtime unavoidably occurs during a committee meeting, a maximum of

2,100 yen (including consumption tax and soft drinks) per person for lunch can be disbursed

as meeting expenses. However, convivial fees for committee members are not covered. In

the case of a committee meeting outside of mealtime, a maximum of 525 yen (the total for

soft drinks and refreshment including consumption tax) per person can be disbursed as

meeting expenses.

Reference Material 7: Eligibility for research subsidies provided by various foundations


Reference material 7

April 30, 2015

Research Support Section

Eligibility for research subsidies provided by various foundations

Eligibility to apply for research subsidies provided by various foundations (only subsidies in the

form of donations) is detailed below. The following list covers eligibility for cases where

Waseda University is required to be the organization receiving the subsidy, so if the University

is not the receiving organization, the list does not apply. To apply, the applicant must meet the

application conditions designated by the funding organization.

Status at Waseda Application eligibility *

[Full-time: tenured]

Professor, associate professor, assistant professor

◯

[Full-time: non-tenured]

Professor, associate professor, assistant professor, research associate

◯


Instructor

×

[Resident: commissioned]

Visiting professor, visiting associate professor, visiting assistant

professor

△

[Part-time: non-tenured]

Guest professor, guest associate professor, guest assistant professor

◯

Part-time lecturer ×


Instructor

×


Senior researcher, researcher, junior researcher, research associate

◯

[Resident: commissioned]

Visiting senior researcher, visiting researcher, visiting junior

△



researcher


Guest senior researcher, guest researcher, guest junior researcher

◯

Honorary fellow, professor emeritus, guest research professor △

JSPS Research Fellowship for Young Scientist (SPD, PD, RPD) △

Adjunct researcher △

Visiting scholar, research fellow △

Research intern ×

Research assistant, research support staff ×

Student of Waseda University (except recipients of JSPS Research

Fellowship for Young Scientist DC)

△

Full-time faculty of Waseda University Senior High School, Honjo

Senior High School Art and Architecture School

◯

Note:

*Application eligibility

◯ Eligible

△ Please confirm in advance (before applying) that your affiliated department can receive the

funds. After receiving notification of being selected, a written oath (form G-1) related to the

research grant must be submitted.

× It is not permissible to apply under the current relation with Waseda and the relevant status.

However, this does not apply if Waseda is not the organization receiving the grant.

If there is a possibility of changing the internal status or moving to another organization during

the period of the project using this fund, please consult in advance with the Research Promotion

Division.



[Written pledge related to research grants offered by various organizations, for the case where

the applicant (responsible person) is a researcher not employed by Waseda University]

To the dean of the faculty of _________

Professor _____ of _______ (hereafter “A”) and _______ of ________ (hereafter “B”) hereby

pledge as below, that A will be the applicant (responsible person), and B will be jointly

responsible for the application, for research grants offered by the following organizations and

research activity (hereafter “the research”) if selected.

Research outline

Name (grant program name)

Name of organization receiving applications

Research period, if selected From to

Grant amount _____________ yen (including consumption

tax and local consumption tax)

Pledge

1. B shall obey the stipulations of “Waseda University Academic Research Ethics Charter,”

“Guidelines Regarding Academic Research Ethics,” “Rules for Preventive Measures against

Research Misconduct and the Investigation Procedures,” “Waseda University Accounting

Rules,” and any other relevant rules and regulations stipulated by Waseda University and by

the organization offering grant for the research, while conducting the research.

2. B shall notify to the University immediately when any trouble occurs related to the research

and shall take responsibility for dealing with the trouble. A shall respond promptly and

cooperate in the case where the University deems that a survey and/or an inspection related

to the research is necessary.

3. B agrees that the employment of B (or position in the case where there is no employment

relationship) during the period of the research is not guaranteed.

4. A shall give B proper instructions and all advice necessary for the research.



5. A and B shall take joint responsibility in the case of damage to the University done in the

course of the research, regardless of it being their deliberate intention or a case of

delinquency.

6. A shall take joint responsibility with B in the case where B causes damage to the University

in the course of the research, regardless of it being B's deliberate intention or delinquency.

7. A and B shall agree to complete the research even if during the period of the research, A loses

his/her position in the University and it is not possible to pass the duty as the joint

responsible person on to another full-time faculty member of the University.

8. A and B agree to assume ongoing responsibility for the matters stipulated in this written

pledge even after the period of the research is over.

Date:

A: (Affiliation/position)_________________________(name)______________________(seal)

B: (Affiliation/position)_________________________(name)______________________(seal)

Reference Material 8: Eligibility for contract or joint research


Reference materials 8:

Eligibility for contract or joint research

Applicant (responsible person) eligibility for contract or joint research is as

indicated in the table below. It is assumed that the applicant fulfills the

application conditions stipulated by the funding source.

Status at Waseda Application

eligibility*

[Full-time: with tenure] professor, associate professor, assistant professor ○

[Full-time: without tenure] professor, associate professor, assistant professor, research

associate

△

[Full-time: without tenure] instructor ×

[Resident: commissioned] visiting professor, visiting associate professor, visiting

assistant professor

×

[Part-time: without tenure] guest professor, guest associate professor, guest assistant

professor

×

[Part-time: without tenure] instructor ×

[Full-time: without tenure] senior researcher, researcher, junior researcher, research

associate

△

[Resident: commissioned] visiting senior researcher, visiting researcher, visiting junior

researcher

×

[Part-time: without tenure] guest senior researcher, guest researcher, guest junior

researcher

×

honorary fellow, professor emeritus, distinguished guest research professor ×

JSPS Research Fellowship for Young Scientists fellow (SPD, PD, RPD) ×

adjunct researcher ×

visiting scholar, research fellow ×

research intern ×

research support staff (RS), research assistant (RA) ×

* Eligibility:

○: Eligible to apply.



△: When applying, please submit a written oath (separate sheet) to the Research

Planning Section in advance. It is required that you fulfill all of the conditions stipulated

in the oath.

×: Not eligible.

Written oath for applicants (responsible persons) regarding contract or joint

research for faculty members without tenure, senior researchers,

researchers, junior researchers and research associates

To the President of Waseda University

Regarding our research project at Waseda University (hereinafter referred to

as “Research”), we, (person’s name) of (name of faculty)

(hereinafter referred to as “A”), acting as co-responsible person, and (person’s

name) of (name of institution) (hereinafter referred to as “B”),

acting as the applicant (responsible person), hereby pledge to conduct our

research in accordance with the following:

- Outline of Research

Title (Research project name)

Name of institution for

application (partnership)

Research period From __________ to ______

Amount (partnership) applied

for

__________________ yen (including consumption tax

and local consumption tax)

Items of pledge

1. When executing Research, B shall observe “Waseda University Academic



Research Ethics Charter”; “Guidelines regarding Academic Research

Ethics”; “Rules for Preventive Measurements against Research

Misconduct and Investigation Procedures”; “Rules for Accounting”; other

rules and regulations stipulated by Waseda University; rules and

regulations stipulated by the sources of funding for the conduct of

Research; and contracts and agreements concluded by Waseda University

and the fund sources of Research regarding the conduct of Research.

2. In the case where some trouble occurs regarding Research, B shall

immediately notify Waseda University and respond to them with full

responsibility. In the case where Waseda University acknowledges that

there is necessity of investigation or testing regarding Research, B shall

immediately respond and cooperate.

3. B shall agree that the employment of B regarding Research during the

Research period is not guaranteed.

4. A shall give B all necessary advice for the conduct of Research and shall

supervise appropriately.

5. A and B shall take responsibility for any damage they cause to Waseda

University, intentionally or negligently, during the course of the conduct

of Research.

6. A shall take responsibility jointly with B for any damage (intentional or

through negligence) caused by B to Waseda University during the course

of the conduct of Research.

7. A and B hereby agree that they will terminate Research if A loses Waseda

full-time faculty member status and if it is not possible to designate some

other full-time Waseda faculty member as the co-responsible person for

Research during the period of Research.

8. A and B shall agree to take continuous responsibility as stipulated in this

written oath even after the completion of Research.

9. A and B agree to terminate Research in the case where B loses status at

Waseda (as full-time faculty member with tenure, faculty member

without tenure, senior researcher, researcher, junior researcher, or

research associate) for some reason such as retirement or the completion



of the employment period.

Date _______________

Co-responsible person

A: (affiliation) (name) (seal)

Responsible person

B: (affiliation) (name) (seal)

(Signature is acceptable in lieu of seal)

Research representative (B) is required to complete the following:

Period of term of office in the present status:

Planned date of term completion _____________________(date/month/year)

B’s current source of funding _______________________

Reference Material 9: Essential points regarding non-residents and foreign corporations


1


Essential points regarding non-residents and foreign corporations

1. About non-residents (income tax code 901)

(1) Non-residents and foreign corporations

A resident is a person who has an address in Japan and has been residing in Japan for one

year or longer, to the present time; a non-resident is anyone who is not a resident.

A foreign corporation is a corporation which does not have a headquarters or main office in

Japan (domestic corporation).

“Address” is the central location where a person’s life is conducted while “residence” is a

location which is not the person’s main place for living but is a place where the person

actually lives for certain periods of time. In principle, the judgment of resident or

non-resident is based on the length of time residing in Japan and on whether or not the

person has an address in Japan.

<<Flowchart for judgment of resident or non-resident>>

Please use this chart, including the explanations below, as support for your judgment.

In the case where a stay of more than one year in Japan is expected at the time of entry to Japan,

tax must be deducted at source from the first salary payment or remuneration payment in Japan

as a resident. In the case where the person will stay overseas longer than one year and one day

Cases Category: resident or non-resident

1. Employingnon-Japanese

2. Inviting aresearcherfrom overseas

Resident

1. In the casewhere a non-residententers Japanto work inJapan

The period of work(under a contract)in Japan is lessthan one year.

The period of work(under a contract)in Japan is oneyear or longer, dueto a change in thecontract after entryto Japan.

It has been oneyear or longer sinceentry to Japan.

Non-resident

Resident

Non-resident

2. In the casewhere aperson whoused be aresident hasleft Japan towork outsideof Japan

1. Sabbaticalleave

2. Overseasposting

The period of workoverseas is plannedto be less than oneyear.

The period of workoverseas is oneyear or longer dueto a change ofplans.

The person hasbeen gone fromJapan for one yearor more.

NO NO

NO

NO

NO NO

YES

YES

YES YES

YESYES



2

because of overseas posting or sabbatical leave, the person may be receive non-resident

treatment by submitting “Request for non-resident treatment” to the Salaries and Welfare

Section. When making payment to such non-residents for their duty overseas, it is not necessary

to deduct tax at source (No income tax code is needed. Consumption tax code: 2.). However,

please note that salaries and remuneration for duties in Japan (sometimes including expenses

related to travel to Japan) which are paid in Japan are subject to a tax deduction of 20.42% at

source.

(2) Types of tax reduction at source

In the case of paying non-residents or foreign corporations (hereafter “non-resident”) for their

service in Japan, 20.42% must be deducted for tax. However, the manner of deduction differs

depending on whether there is a permanent establishment (PE) in Japan or not, and on the type

of domestic source income. See “5 List of countries with tax treaties (as of January 2017)”

(i) Permanent establishment (PE)

PE refers to a business location in Japan such as a branch office. The following conditions

apply to PE.

a. A certain venue for doing business, such as a branch office or a factory

b. Construction work

c. Proxy or agent

(ii) Income subject to tax deduction at source

The scope of taxable income for “non-resident” varies according to whether there is a PE

or not. However, in the following cases, tax is deducted at source when paying, regardless

of there being a PE.

a. Compensation for business which provide personal service under employment

relationship or contract.

b. Usage fees related to industrial earnings rights or compensation for transfer of such

rights

- Usage fees for copyrights or compensation for transfer of such rights

- Usage fees for machinery, facilities, vehicles or equipment

Note: Even though there is a tax treaty in place, there are many cases where it is stipulated

that usage fees are taxed in the country where the receiver lives, but the country

deducting the income tax (i.e. Japan) can impose taxes as well, so one should



3

confirm the situation regarding tax reduction or exemption.

C. Remuneration for personal service, such as salary

In the case of paying the Japanese agent of a foreign corporation, if the Japanese agent has

obtained a “tax exemption permit,” tax deduction at source is not necessary. Please check the

situation in advance.

(3) Payment of travel expenses to non-residents

Regardless of the employment relationship, travel expenses (including transportation and

accommodation costs and daily allowances, hereafter “Travel expenses”) paid to

non-residents are treated as remuneration, so a deduction of 20.42% tax from the travel

expenses must be made. However, a non-resident who lives in a country which has

concluded a tax treaty with Japan will be exempt if documentation of the existence of a tax

treaty is submitted. When paying travel expenses to a non-resident from a country with a

treaty, a “Notification regarding Tax Treaty” must be submitted to the Salaries and Welfare

Section by the 25th day of the month preceding the month of payment. Since this document

is for the avoidance of double taxation, submission is not compulsory.

2. Tax Treaty (tax code 107)

Tax treaties are concluded between Japan and other countries (where the non-resident lives)

in order to avoid double taxation. When a treaty applies, tax such as income tax, corporate

tax or resident tax (the content varies depending on the country) will be exempt or deducted

at source in Japan.

(1) Schedule for submission of notification regarding Tax Treaty

In order to use this system, it is necessary to submit a “Notification regarding Tax Treaty”

to a tax office, though the payer, by the day before the first payday after entry to Japan.

Recently, delays in submission have been frequent as a result of to the increase in the

number of people submitting this notification. Also, in cases where the application was

not accepted, a delay in payment causes a delay in tax payment as well. Therefore, the

deadline for submission to the Salaries and Welfare Section is the 25th day of the month

preceding the month of payment.

Please send this notification to non-residents in advance so as to obtain their signature,



4

and ask them to send the completed form to the university before they arrive in Japan. In

cases where asking them to sign the document when they arrive in Japan is unavoidable,

the payment shall be done by overseas remittance or in the manner in which non-Waseda

persons are paid, after submitting the notification.

If a notification arrives at the Salaries and Welfare Section after the deadline (25th of

the previous month), there is a concern that in some situations, after all payment

procedures are completed, the tax office may judge the case not applicable. The resulting

additional tax shall be added to the person’s salary or be collected directly from the

person, depending on the responsibility of the department.

Even if the deadline for notification is met, there could be cases where the tax office

delays the judgment of the application, in which case notification would be done after all

payments are made, and an additional tax may be imposed. The department dealing with

the notification shall take care of the procedure for paying additional tax.

“Notification regarding Tax Treaty” is related to national tax so please be careful to

avoid delays.

Notes:

- Please submit all documents together to the Salaries and Welfare Section, along with a

memo featuring the name of person in charge and the extension telephone number. A

document is not considered submitted until it has been completed, so if payment is

required, payments should be made with tax deducted (income tax code 901, tax rate:

20.42%).

- If there is a significant change from the amount specified in the “Notification regarding

Tax Treaty” to the actual amount paid, please inform the section of the amount after the

change and the name of the payee.

- Those who work at Waseda are only subject to tax exemption under “Notification

regarding Tax Treaty” if they are non-residents who made employment contracts with

Waseda, have entered Japan to work, and are subject to the items of Tax exemption for

professor and Tax exemption from salary in the List of countries with tax treaties

with Japan. In the case of faculty members to whom those items do not apply, and

Waseda faculty members who became non-resident due to being posted overseas or

going on sabbatical leave, and whose salaries during their overseas stay are paid by

Waseda in Japan, 20.42% income tax will be deducted from their pay. In such cases, tax

exemption for submission of “Notification regarding Tax Treaty” does not apply.



5

However, among actual costs under business trip expenses, any part which is approved

as necessary will be treated as tax exempt, as in the case of other people working at

Waseda.

(2) Forms for Notification regarding Tax Treaty

Forms for notification vary depending on the type, the purpose of stay and the content of

the service.

Type The purpose of stay and content of the service Form

Professor - Individual staying temporarily for education or research at a

university.

- A person who has stayed continuously since entry to Japan

Form 8

Freelance, short-time

resident

- In the case of providing service corresponding to tax code

201~504, such as a lecture meeting. However, the

non-resident income code is 107 (Tax Treaty is applied) or

901 (20.42 % tax deducted).

Form 7

Usage fees - Usage fees related to industrial earnings rights or

compensation for transfer of such rights (including patents,

utility model rights, design rights, trademarks and other rights

related to technology)

- Usage fees for copyrights or compensation for transfer of such

rights (printing, performing, playing, broadcasting, exhibiting,

showing, translating, arranging, dramatizing or cinematizing of

copyrighted work and compensation paid for usage of other

copyrighted work and setting of publication rights, as well as

the transfer of such rights)

- Usage fees for machinery, facilities, vehicles or equipment

(machinery, facilities, vehicles, transport equipment, tools,

apparatus, furniture and fixtures including fine art, crafts and

antiques)

Form 3

Foreign students - Money sent from overseas for living costs, education, study,

research or training

- Grants, allowances, subsidies from the government or

Form 8



6

organizations such as religions, charities and academic societies

- Remuneration such as salary paid by an employer, or income

from a part-time job

Business providing

personal services

- Actors, musicians, other entertainment personalities and

professional athletes

- Lawyers, certified accountants, architects and other

professionals

- Persons with expertise or special skills related to science and

technology, management and administration or some other field

Form 6

Regarding application of tax treaties, there are various limitations depending on matters such as

country of residence, period of stay and purpose of visit; please refer to ［List of countries with

tax treaties with Japan]. (list of all countries as of January 1, 2017). Information about

additional countries will be posted on MyWaseda. Any non-resident from a country without a

tax treaty who inquires about tax treaty matters should be informed that tax exemptions is not

available for that person's country.

In the case of requesting a lecture by a person who has applied for Tax Treaty documentation,

and who has completed Tax Treaty notification with another payer (another university or

department), the person is required to submit the Notification regarding Tax Treaty again unless

the other university or other department had notified the University as a representative. If the

notification was not submitted and tax was deducted, the applicant may claim a refund later, so

it is advisable to keep all receipts. In the case where the refund procedures are not possible

because the country is not eligible for Tax Treaty status, if the applicant requests issue of the

certificate of tax payment, he/she can avoid double taxation in his/her own country. For the

details, please see “Tax refund and request for the certificate of tax payment.”

Submission to the tax office is done through the Salaries and Welfare Section. Please fill in

all the required sections* and submit two copies per applicant to the Section, along with a visa

application document, a concrete description of the content of the commissioned lecture or

research (a brochure with the title of the international conference, if applicable).

*: Sections 1 to 5 of the form can be completed by the department; a copy is acceptable. Section

6 (two copies with the applicant's original signature) must be completed by the applicant.



7

Residents (including foreign corporations) of the U.S.A., U.K., France, Australia,

Switzerland, the Netherlands, New Zealand，Germany and Sweden are required to submit an

Attachment Form for Limitation on Benefits Article and a Certificate of Residence (issued by

the tax office of their country of residence). Those certificates must be issued within the past

year and must contain a statement of ‘certificate of residence.’) It may take more than one

month to obtain such a certificate, or in some cases the certificate may not be issued due to

some tax payment situation. (It takes more than one month in the case of the U.S.A.) Please ask

the applicant to obtain that certificate before entering Japan.

3. Foreign students

Non-residents (students) who entered Japan for the purpose of studying at university

will be considered residents from the beginning if a stay of one year or more is required.

However, if the student meets the requirement for tax exemption for students in the list

of countries with tax treaties with Japan, and if the student submits in advance a

notification regarding the Tax Treaty to the Salaries and Welfare Section, the student

will be exempt from tax (including tax deduction at source).

The following documentation must be attached to the notification regarding the Tax

Treaty for students. The name on the notification must be the same as the student's

registered name at the university and the student's registration number must also be

specified in the name section.

<Documentation attached to the notification>

- Original copy of student registration certificate

- Copy of passport pages featuring the visa and the photo of the face

- Copy of Employment Agreement (Notice of employment and application for

employment)

Note: The tax office may request the submission of additional documents later.

<Points to note>

- In the case of performance of duties registered in the temporary employment application,

please notify the university by the starting date of the salary calculation process specified in

the ‘Process schedule’ issued by the Salaries and Welfare Section. Both name and student

registration number must be entered, in the same manner as described above.



8

- If the name is different from the name registered at the University, if the student registration

number is omitted, or if the submission is delayed, the application of the Tax Treaty to the

salary cannot be done properly.

- If the applicant is also working at a department other than the department where the

notification was submitted, the notification must be submitted for that other department as

well. The student him/herself must submit for foreign student tax exemption. When foreign

students submit such notification, the amount of monthly payment must be indicated, since

some treaty countries set a limitation on the allowable amount of income. Please be sure not to

forget to submit the notification in the case of working in another department.

- Those who have submitted “Notification regarding Tax Treaty” must not submit

“Declaration of exemption for dependents and others.”

4. Tax refund claim and request for tax payment certificate

(1) Tax refund claim

If the submission of the notification regarding the Tax Treaty did not arrive before the

deadline, initially 20.42% tax would be deducted at source. Then the notification and a

“Claim for refund of tax deducted at source regarding the Tax Treaty” should be submitted

to the Salaries and Welfare Section. The resulting difference in tax deduction will be

refunded.

[Documentation to be submitted]

Documentation Number of

copies

Claim for refund of tax deducted at source regarding the Tax Treaty (Form 11) 2

Notification regarding the Tax Treaty (created in the relevant form) 2

Attached table regarding the Tax Treaty (only stipulated countries) 1

Certificate of residence (only stipulated countries) 1

Copy of passport pages showing visa and photo of the face 1

Copy of receipts of remuneration 1

Original copy of student registration certificate (applies to foreign students only) 1

Copy of employment agreement 1



9

(2) Tax payment certificate request

In order to avoid duplication of taxation deducted at source in Japan and in the non-resident

country, it is possible request the issue of tax payment certificate for income tax and special

income tax for reconstruction.

The applicant’s department office may fill in the form for the applicant. The request will be

submitted to the Shinjuku Tax Office through the Salaries and Welfare Section.

When the reply from the tax office arrives at the Salaries and Welfare Section it will be

forwarded to the department which claimed the payment, for delivery to the applicant.

[Documentation to be submitted]

Documentation Number of

copies

Tax payment certificate request for income tax and special income tax for

reconstruction regarding tax deduction at source

2

Copy of receipt (in the case of overseas transfer, a copy of the request for

overseas transfer of funds and notification)

1

5.List of countries with tax treaties with Japan (only major countries)

Country

(Countries

marked with

* are subject

to special

conditions)

Tax

exemption

period for

professor

(Form 8)

Tax exemption from salary (Form 8) Remuneration

(speech, etc.)

(Form 7)

Reduction

or

exemption

of tax from

usage fees

(Form 3)

Foreign

students Tax

exemption

from salary

and

remuneration

(Form 8)

Tax exemption conditions (in the

case of meeting all conditions)

[Case subject

to Japanese

Treaty]

Tax shall be

imposed only

on income

belonging to

PE.

183 days

or less

Payer must

be non-

resident

PE does

not pay

Armenia Two years Yes Yes Yes Same as tax Tax free for -



10

exemption

conditions for

salary

cultural

usage, 10%

for

industrial

usage

Australia* - Yes Yes Yes Yes 5% -

Austria Two years Yes Must be

duty for

Austria’s

resident

Yes Yes 10% -

Azerbaijan Two years Yes Yes Yes Same as tax

exemption

conditions for

salary

Tax free for

cultural

usage, 10%

for

industrial

usage

-

Bangladesh Two years Yes Yes Yes Case subject

to Japanese

Treaty or

imposition of

tax if staying

183 days or

longer

10% Tax-free for

grants and

subsidies

Belarus Two years Yes Yes Yes Same as tax

exemption

conditions for

salary

Tax free for

cultural

usage, 10%

for

industrial

usage

-

Belgium Two years Yes Yes Yes Yes 10% -

Brazil Two years Yes Yes Yes Yes 15% for

movies,

In the case of

income of



11

12.5% for

general

matters

1,000 USD

or less per

year (staying

for maximum

two years)

Brunei - Yes Yes Yes Yes 10% -

Bulgaria Two years Yes Yes Yes Yes 10% In the case of

staying for

five years or

less

Canada - Yes Yes Yes Yes 10% -

China (*4) Three

years

Yes Yes Yes Case subject

to Japanese

Treaty or

imposition of

tax if staying

183 days or

more

10% Tax free

Czech

Republic

Two years Yes Yes Yes Yes Tax free for

cultural

purposes,

10% for

industrial

purposes

In the case of

income of

600,000 yen

or less per

fiscal year

Denmark Two years Yes Yes Yes Yes Tax free -

Egypt Two years Yes Yes Yes Case subject

to Japanese

Treaty or

imposition of

tax if staying

183 days or

more

15% except

movies

Tax free



12

Fiji - Yes Yes Yes Yes Tax free -

Finland Two years Yes Yes Yes Yes 10% In the case of

income of

2,000 USD

or less per

year

France* Two years Yes Yes Yes Yes Tax free -

Georgia Two years Yes Yes Yes Same as tax

exemption

conditions for

salary

Tax free for

cultural

purposes,

10% for

industrial

purposes

-

Germany - Yes Yes Yes Yes Tax free -

Hong Kong - Yes Yes Yes Yes 5% -

Hungary Two years Yes Yes Yes Yes Tax free for

cultural

purposes,

10% for

industrial

purposes

In the case of

income of

600,000 yen

or less per

fiscal year

India Two years Yes Yes Yes Case subject

to Japanese

Treaty or

imposition of

tax if staying

183 days or

more

10% -

Indonesia Two years Yes Yes Yes Case subject

to Japanese

Treaty or

imposition of

10% In the case of

income of

600,000 yen

or less per



13

tax if staying

183 days or

more

fiscal year

(staying for

maximum

five years)

Ireland Two years Yes Yes Yes Yes 10% Income of

600,000 yen

or less per

fiscal year

Israel Two years Yes Yes Yes Yes 10% -

Italy Two years Yes Yes Yes Yes 10% -

Kazakhstan - Yes Yes Yes Yes 10% -

Kyrgyzstan Two years Yes Yes Yes Same as tax

exemption

conditions for

salary

Tax free for

cultural

purposes,

10% for

industrial

purposes

-

Korea Two years Yes Yes Yes Case subject

to Japanese

Treaty or

imposition of

tax if staying

183 days or

more

10% Income of

20,000 USD

(including

scholarship)

or less per

year (staying

for maximum

five years)

Kuwait - Yes Yes Yes Yes 10% -

Luxemburg Two years Yes Yes Yes Yes 10% -

Malaysia - Yes Yes Yes Case subject

to Japanese

Treaty or

imposition of

tax if staying

10% -



14

183 days or

more

Mexico - Yes Yes Yes Case subject

to Japanese

Treaty or

imposition of

tax if staying

183 days or

more

10% -

Moldova Two years Yes Yes Yes Same as tax

exemption

conditions for

salary

Tax free for

cultural

usage, 10%

for

industrial

usage

-

New

Zealand*

Two years Yes Must be

duty for

New

Zealand’s

resident

Income

tax must

be

imposed

in the

country

of

residency

Same as tax

exemption

conditions for

salary

5% -

Norway - Yes Yes Yes Case subject

to Japanese

Treaty or

imposition of

tax if staying

183 days or

more

10% -

Oman - Yes Yes Yes Yes 10% -

Pakistan - Yes Yes Yes Case subject 10% Income of



15

to Japanese

Treaty or

imposition of

tax if staying

183 days or

more

1.5 million

yen or less

per year

(period of

three years or

less)

Philippines Two years Yes Yes Yes Case subject

to Japanese

Treaty or

imposition of

tax if staying

120 days or

more

15% for

movies,

10% for

usage of

general

corporation

Income of

1,500 USD

or less per

year (staying

for maximum

5 years)

Poland Two years Yes Yes Yes Yes Tax free for

cultural

usage, 10%

for

industrial

usage

Income of

600,000 yen

or less per

fiscal year

(period of

less than five

years)

Portugal - Yes Yes Yes Yes 5% -

Rumania Two years Yes Yes Yes Yes 10% for

cultural

usage, 15%

for

industrial

usage

Income of

600,000 yen

or less per

fiscal year

Russia Two years Yes Yes Yes Same as tax

exemption

conditions for

salary

Tax free for

cultural

usage, 10%

for

industrial

-



16

usage

Saudi Arabia - Yes Yes Yes Case subject

to Japanese

Treaty or

imposition of

tax if staying

183 days or

more

5%:

Facility,

10%: Other

-

Singapore

(*2)

- Yes Yes Yes Case subject

to Japanese

Treaty or

imposition of

tax if staying

183 days or

more

10% -

Slovakia Two years Yes Yes Yes Yes Tax free for

cultural

usage, 10%

for

industrial

usage

Income of

600,000 yen

or less per

fiscal year

South Africa - Yes Yes Yes Case subject

to Japanese

Treaty or

imposition of

tax if staying

183 days or

more

10% -

Spain Two years Yes Yes Yes Yes 10% -

Sri Lanka Two years Yes Must be

duty for Sri

Lankan

Income

tax must

be

Same as tax

exemption

conditions for

Copyright:

tax free

patent: tax

In the case of

360,000 yen

or less



17

resident imposed

in the

country

of

residency

salary on 50% of

the

payment

Sweden* - Yes Yes Yes Yes 10% -

Switzerland* - Yes Yes Yes Yes Tax free -

Taiwan (*3) Please contact Salaries & Welfare Section

Tajikistan Two years Yes Yes Yes Yes Tax free for

cultural

usage, 10%

for

industrial

usage

-

Thailand Two years 180 days

or shorter

Yes Yes Same as tax

exemption

conditions for

salary

15% Only for

period of less

than five

years

The

Netherlands*

- Yes Yes Yes Yes Tax free -

Turkey

- Yes Yes Yes Case subject

to Japanese

Treaty or

imposition of

tax if staying

183 days or

more

10% Stay of 183

days or less

per year

Turkmenistan Two years Yes Yes Yes Same as tax

exemption

conditions for

Tax free for

cultural

usage, 10%

-



18

salary for

industrial

usage

U.K. (*1) - Yes Yes Yes Yes Tax free -

Ukraine Two years Yes Yes Yes Same as tax

exemption

conditions for

salary

Tax free for

cultural

usage, 10%

for

industrial

usage

-

United

Arab

Emirates

- Yes Yes Yes Yes 10% -

U.S.A* Two years Yes Yes Yes Yes Tax free -

Uzbekistan Two years Yes Yes Yes Same as tax

exemption

conditions for

salary

Tax free for

cultural

usage, 10%

for

industrial

usage

-

Viet Nam - Yes Yes Yes Case subject

to Japanese

Treaty or

imposition of

tax if staying

183 days or

more

10% -

Zambia Two years Yes Yes Yes Yes 10% Income of

1,000 USD

(including

scholarship)

or less per



19

year (staying

for maximum

three years)

- In the case of inviting a person whose nationality and country of residence are different, the

treaty of the country of residence applies.

Notes:

* 1: Scotland is included in U.K.

*2: Applies only in the case of payment by overseas transfer (tax will be exempted upon

submission of the notification).

If payment is made to the person in Japan (including domestic bank transfer), tax must be

deducted from that income (since the notification cannot be submitted).

*3: Taiwan is not included in the Chinese Tax Treaty.

Since a framework equivalent to the Tax Treaty was established in Japan by modifying the

laws to avoid double taxation related to income tax in line with the agreement made between the

private sectors of Japan and Taiwan, some tax exemption will be granted upon completion of

similar procedures with the Tax Treaty. This application has been in effect since January 1,

2017.

*4 In the case of Macau, tax must be deducted from income since there is no treaty.

[Important] Japan – Taiwan private tax agreement

Supplementary explanation of the Japan–Taiwan private tax agreement, as stated in the Income

Tax Guide:

Since this is not an international agreement or treaty concluded by the Japanese government,

procedures and documentation for tax free status or tax exemption equivalent to the tax treaty

are different from usual. The payment of salaries to Taiwanese people may be different. Those

who wish to submit a notification regarding tax should contact the Salaries and Welfare Section.

Reference Material 10: Usage of Indirect Expenses (for researchers)


1


For researchers

April 2017

Usage of indirect expenses from competitive funds for FY 2017

Indirect expenses are provided (in a fixed ratio (30%*) to direct expenses) to research

institutions which have been granted Competitive funds and to research institutions whose

researchers have been granted Competitive funds, for the purchase of needed items indirectly

related to the conduct of research activity.

In Waseda University, 30% of the indirect expenses is distributed to the department and the

department can then provide some amount from that 30% to researchers for their use.

Currently, the usage of indirect expenses has been under close scrutiny by funding

organizations. In the interest of effective and proper use of indirect expenses allocated to

researchers, please pay careful attention to the following points:

*Waseda University has designated the amount of indirect expenses as uniformly 30%

although some competitive funds allow institutions to set the amount of indirect expenses

within the range of 30% of direct expenses.

[Reference materials regarding the disbursement of indirect expenses]

- “General guidelines for the implementation of indirect expenses from competitive funds”

http://www8.cao.go.jp/cstp/compefund/shishin2.pdf (in Japanese)

[Principles governing usage of indirect expenses]

Indirect expenses can be used broadly but the following rules must be observed.

◆ Indirect expenses are public funds.

Please check whether or not the content of the items to be purchased is reasonable and not too

costly in the context of public funds.

Case: expenses for meals with alcohol are not disbursed as indirect expenses.

◆ Indirect expenses must be used for expenses related to research




2

Please be sure that all items are accountable as expenses related to research.

Case: coffee makers and humidifiers are not covered (no accountable relation with research)

※Please note carefully that there are currently many cases of purchase of items for the

purpose of improving the research development environment where in fact the items are not

related to research.

◆ It is not permissible to use indirect expenses for items which are classified as direct

expenses.

Please check whether or not the items should be disbursed from direct expenses (related to the

conduct of a certain research project). If use of an item is not limited to a certain research

project but is for the general purpose of research, it is permissible to use indirect expenses.

Case: indirect expenses cannot be used for part of the expenses for a symposium to be held

using direct expenses.

◆ It is not permissible to use indirect expenses in combination with other financial

sources, in principle.

It is strictly forbidden to use indirect expenses in combination with direct expenses. If a

researcher is conducting multiple research projects, it is permissible to use indirect expenses in

combination with other indirect expenses belonging to another project. In addition, it is

permissible to use one researcher's indirect expenses in combination with another researchers’

indirect expenses.

[Scope of usage of indirect expenses (examples)]

The following are examples of major usage of indirect expenses as specified in the “General

guidelines for the implementation of indirect expenses from competitive funds.” Indirect

expenses can be used if a clear explanation is provided of how one of the following cases

applies, in accordance with [Principles governing usage of indirect expenses] above.

- Expenses regarding general use goods:

Expenses to purchase equipment and consumable supplies, rental fees for machinery and

appliances, fees for miscellaneous work, communication and transportation costs,

remuneration, domestic and overseas travel expenses, meeting expenses, printing costs,



3

newspaper and magazine costs, and electricity, heating and water utility costs.

- Expenses necessary for the promotion of research activities by the application of the relevant

research

Labor costs for researchers and research support staff, expenses to purchase equipment and

consumable supplies, rental fees for machinery and appliances, fees for miscellaneous work,

communication and transportation costs, remuneration, domestic and overseas travel expenses,

meeting expenses, printing costs, newspaper and magazine costs, and electricity, heating and

water utility costs.

- Expenses related to patents

- Expenses for improving, maintaining and managing research buildings

- Expenses for improving, maintaining and managing facilities for experimental animals

- Expenses for improving, maintaining and managing facilities for researcher interaction

- Expenses for improving, maintaining and managing facilities

- Expenses for improving, maintaining and managing networks

- Expenses for improving, maintaining and managing large computers (including

supercomputers)

- Expenses for improving, maintaining and managing computer buildings

- Expenses for improving, maintaining and managing libraries

- Expenses for improving, maintaining and managing cultivated land

- Expenses related to projects aimed at the development of research outcomes

- Expenses related to public relations

Further concrete examples of indirect expenses usage at Waseda are provided below. Also refer

to “FAQ on indirect expenses usage.”

- Travel expenses for a research trip not directly related to the conduct of a particular research

project which is currently underway.

Example: Travel expenses necessary for trip to have a meeting about a planned research

project which will involve application of the results of a research project currently underway.

※The disbursement criteria and procedures for meeting fees must comply with Kakenhi



4

disbursement criteria.

- Expenses for employing (a) support staff for the conduct of research or (b) temporary staff

※It is permissible to combine the indirect expenses of several researchers for the employment

of staff.

- Purchasing books whose use is not limited to the conduct of the relevant research project

which is underway

Example: the cost of purchase of books on research ethics or research misconduct

Inquiries: Research Support Section of the Research Promotion Division

[email protected]

FAQ on indirect expenses usage (as of April 2017)

Q A

If I buy an item at a general

electronics store using my own points

for part of the purchase, is it

permissible to use indirect expenses

for the remaining amount?

Yes. The use of points does not apply to combined use

with private funds but it is judged as pure discount.

Can I use indirect expenses to rent a

vehicle to transport equipment which

is used commonly?

Yes.

Can indirect expenses be used for

contracting a vendor to digitalize

research materials and books for

research?

Yes. However, please note that if the digitalization of

research materials and books is for a certain research

project, the digitalization may be judged as expenses

which should be disbursed from direct expenses.

Care must be taken regarding copyright of the

materials.

Q A



5

I need to go to an embassy to apply for

a visa for an overseas research trip.

Can I use indirect expense for

obtaining the visa and the

transportation costs?

Yes. However, please note that you must be ready to

explain that the visa is needed for research and make

the period of visa the shortest possible for the research

trip period. Also please note carefully that the cost of a

visa which is necessary for a certain research project

may be judged as expenses which should be disbursed

from direct expenses.

Can indirect expenses be used for the

cost to attend a seminar to improve my

foreign language skill?

No. It is difficult to demonstrate that the cost of

attending a seminar to improve foreign language skill

is related to the research. On the other hand, the cost

of a seminar on foreign language research paper

writing skill may be paid using indirect expenses.


purchase of a copying card?

Yes. The procedures comply with the rules governing

useage of direct expenses of Kakenhi. However,

please note carefully that if a copying card is

purchased for a certain research project, it may be

judged as an expense which should be disbursed from

direct expenses.

Can indirect expenses be used for

costs related to a cell phone (cost of

purchasing a phone and phone bills)?

No. Both purchase cost and bills are not permissible.

Smart phones are also considered cell phones.

However, if there is a need to rent a cell phone for a

research trip (short term), the rental costs and phone

bills can be disbursed if a statement of reason for

those expenses is submitted.


moving costs of a researcher who is

moving to another research

institution?

No. Indirect expenses are provided for the

improvement of the research environment of the

organization; even if indirect expenses are allocated to

an individual researcher they must be used for the

improvement of the research environment at Waseda.

Reference material 11 Rules about the receipt of overhead expenses from external funds from sources including academic research agreements, academic research grants, and donations.


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Reference material 11: Rules about the receipt of overhead expenses from external funds from sources including academic research agreements, academic research grants, and donations.

Rules about the receipt of overhead expenses from external funds from sources including academic research agreements, academic research grants, and donations.

Research Support Section

Waseda University

(Purpose of the rules)

1. As part of the measures being taken to improve our research environment and education

environment, and to strengthen its financial base, Waseda University has set rules governing the

receipt of overhead expenses (the “Rules”), with the intention of providing guidance about general

administrative costs from external funds from sources including academic research agreement,

academic research grant, and donations.

(Intended external funds)

2. Overhead expenses shall be received from the following external funds.

a) External funds received for work on academic research projects and/or educational activities

based on consignment contracts with external institutions

b) External funds received for work on academic research projects and/or educational activities

based on joint research agreements with external institutions

c) External funds received for chairing courses or charging research projects

d) Designated donations

2.2 Notwithstanding the provisions of a), b), c) of article 2, overhead expenses shall not be received

from external funds received for the Extension Center activities.

2.3 Notwithstanding the provision d) of article 2, overhead expenses shall not be received from the

following designated donation types.

a) Designated donations for existing Waseda University funding (“Kikin”) programs

b) Designated donations to raise brand-new Waseda University funds (“Kikin”)

c) Designated donations for scholarship funds (“Kyoiku Shinko Kikin”)

d) Designated donations for the promotion of education

e) Designated donations for the Waseda Supporters' Club

f) Designated donations for student groups (e.g. clubs) or for individual students

g) Designated donations in support of an anniversary commemorative project (including

pre-implementation activity)

2.4 Notwithstanding article 2, overhead expenses may not be received from any external funds when

Waseda University so judged.

(Types of affiliations to receive external funds)

3. The types of affiliations and the intended external funds received pursuant to article 2 are as

follows.



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a) External funds received by the designated experimentation affiliations or designated

experimentation sections shown in appendix, overhead expenses shall be collected.

b) External funds received by affiliations or sections other than those specified in provision a)

above, overhead expenses shall only be received when the amount of funds exceeds 300,000

yen.

3.2 Affiliations involving experimentations are 1) affiliations listed in the appendix and 2) institutes

which Waseda University designates among Project Research Institutes (“Project Kenkyujo”)

affiliated to Comprehensive Research Organizations (“Sogo Kenkyu Kiko”) or the Organization for

University Research Initiatives (“Juten Ryoiki Kenkyu Kiko”).

(Amount of overhead expenses to be received)

4. The amount of overhead expenses to be received shall be 20% of the total amount of external funds.

However, that amount is subject to change both when source of the funds imposes a rule governing

it and when Waseda University so judged.

(Administration of overhead expenses)

5. An affiliate or a section receiving external funds shall report the total amount of its overhead

expenses to Waseda University by the end of each fiscal year.

(Governing section)

6. These Rules are governed by the Research Promotion Division.

(Operational work)

7. Any operational work related to the Rules shall be done by the Research Support Section, Research

Promotion Division.

(Note: Record of revisions is omitted in this reference translation)

Appendix (list of experimentation affiliates and experimentation sections)

Graduate Schools

Graduate School of Letters, Arts and Sciences (Psychology course) / Graduate School of

Fundamental Science and Engineering / Graduate School of Creative Science and Engineering

/ Graduate School of Advanced Science and Engineering / Graduate School of Human

Sciences / Graduate School of Sport Sciences / Graduate School of Global Information and

Telecommunication Studies (GITS) / Graduate School of Information, Production and Systems

/ Graduate School of Environment and Energy Engineering (WEEE)

Undergraduate Courses

School of Humanities and Social Sciences (Psychology course)/ School of the Education

(Educational Psychology major, Department of Science, Department of Mathematics) / School

of Fundamental Science and Engineering / School of Creative Science and Engineering /

School of Advanced Science and Engineering / School of Human Sciences / School of Sport

Sciences

Research Institutes

Waseda Research Institute for Science and Engineering / Advanced Research Center for



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Human Sciences / Global Information and Telecommunication Institute (GITI) /

Environmental Research Institute (WERI) / Environmental Safety Center / Waseda Institute

for Sport Sciences / Information, Production and Systems Research Center / Institute for

Nanoscience & Nanotechnology / Green Computing Systems Research Organization /

Advanced Collaborative Research Organization for Smart Society(ACROSS)/ Research

Organization for Next Generation Vehicles / Future Robotics Organization