1. Flow chart of the research process

Transcription

1 Chapter 1: General rules for research fund implementation Information provided in this manual was issued at the end of February After the date of issue, updated information will be posted as needed in the Research Promotion Division website (research portal): Chapter 1: General rules for research fund implementation 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 Reception Implementation Report Decision of amount of fund (1) Application (2) Screening (3) Selection (4) Estimate (5) Contract (Grant application in case of subsidy) (6) Budget implementation (7) End of research (8) Achievement and outcomes / Submission of accounting report (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. 1

2 Chapter 1: General rules for research fund implementation 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. 2

3 Chapter 1: General rules for research fund implementation 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 Salary and/or fees (involving income tax) unavoidable circumstances, a statement of reason for purchasing by advance payment (free format) is required. 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 ). 3

4 Chapter 1: General rules for research fund implementation - 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. 4

5 Chapter 1: General rules for research fund implementation 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). 5

6 Chapter 1: General rules for research fund implementation (1) Usual procurement 100 million yen or more 30 million or more, but less than 100 million yen 5 million or more, but less than 30 million yen 1.5 million or more, but less than 5 million yen 300,000 or more, but less than 1.5 million yen Note: Rental fees are subject to a different standard depending on the decision-making method (referring to (2)). Necessary requirements Esti mate Estima te from other vendor Bidding Decision Making Estima te for checki ng before hand Procur ing depart ment Appro val docum ent for procur ement Man agem ent Impl emen tatio n Com mitte e Exe cuti ve boa rd Contract form Cont ract or conf irma tion of orde r Contr act *2 *2 *1 *1 6

7 Chapter 1: General rules for research fund implementation 100,000 or more, but less than 300,000 yen Less than 100,000 yen Necessary requirements Esti mate Estima te from other vendor Bidding Decision Making Estima te for checki ng before hand Procur ing depart ment Appro val docum ent for procur ement Man agem ent Impl emen tatio n Com mitte e Exe cuti ve boa rd Contract form Cont ract or conf irma tion of orde r contr act 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. 7

8 Chapter 1: General rules for research fund implementation *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 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 Decision-making Checking Procuring estimate department beforehand Approval document for procurement Management Implementation Committee Executive board Notes "Value of property" means the value in the case of purchase of an equivalent property. 8

9 Chapter 1: General rules for research fund implementation 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: Please state concretely and clearly the reason why obtaining alternative estimates is not 9

10 Chapter 1: General rules for research fund implementation 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 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 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. 10

11 Chapter 1: General rules for research fund implementation 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. 11

12 Chapter 1: General rules for research fund implementation 1) Delivery slip Note 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 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 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. 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 implementation, in principle. 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. 12

13 Chapter 1: General rules for research fund implementation Notes The amount of the bill and the breakdown of the total amount (volume x unit price) must be identical. 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. The name of the University must be in the address section. More detailed information 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 implementation, in principle. 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 13

14 Chapter 1: General rules for research fund implementation 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 14

15 Chapter 1: General rules for research fund implementation 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 (Japanese only) or read Reference materials 2: Inspection of procured properties using public research funds. 15

16 Chapter 1: General rules for research fund implementation 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. 16

17 Chapter 1: General rules for research fund implementation 8.0 Major expenses Major expenses Category in Kakenhi Remarks 1 Consumable supplies 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. Goods expenses Machinery and appliances Purchase price of one item or unit expenses 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 Daily allowance, accommodation Travel expenses cost and transportation cost 4 Labor cost 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) 8 Sundry expenses for meetings 9 Communication and transport expenses 10 Printing and binding expenses Personnel costs, honoraria Other 17

18 Chapter 1: General rules for research fund implementation 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 18

19 Chapter 1: General rules for research fund implementation 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 19

20 Chapter 1: General rules for research fund implementation 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, 20

21 Chapter 1: General rules for research fund implementation 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] 21

22 Chapter 1: General rules for research fund implementation 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: Guidelines for Travel Expenses for Attending Academic Meetings and Conducting 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. 22

23 Chapter 1: General rules for research fund implementation 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: Guidelines for Travel Expenses for Attending Academic Meetings and Conducting 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. 23

24 Chapter 1: General rules for research fund implementation 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. 24

25 Chapter 1: General rules for research fund implementation [Title/position] Category Title/position Remarks For research Researcher support For clerical support Part-timer Contract staff (full-time /part-time) Researcher without tenure (full-time) Researcher without tenure (part-time) RA (research assistant) Research support staff Senior researcher, researcher, junior researcher, research associate Visiting senior researcher, visiting researcher, visiting junior researcher Students in doctoral programs in principle 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 25

26 Chapter 1: General rules for research fund implementation 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. 26

27 Chapter 1: General rules for research fund implementation - 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) 27

28 Chapter 1: General rules for research fund implementation 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. 28

29 Chapter 1: General rules for research fund implementation - 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 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. 29

30 Chapter 1: General rules for research fund implementation [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 30

31 Chapter 1: General rules for research fund implementation parties or social gatherings. 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 Soft drinks and snacks Fees for usage of meeting rooms (venue rental fees) 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. - Since the above amount is the upper limit of 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). 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. 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 31

32 Chapter 1: General rules for research fund implementation content of the meeting and participants must be submitted. Documentation specifying the same content as that in the event report is also acceptable. 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. 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. - Since the above amount is the upper limit of 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. 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 32

33 Chapter 1: General rules for research fund implementation 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 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. 33

34 Chapter 1: General rules for research fund implementation For details, please refer to Reference materials 14: For appropriate use of public research funds: examples of inappropriate uses. (in Japanese language only) 34

35 Chapter 1: General rules for research fund implementation Category Standard Return of 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 ), 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. 1 Minor defects in administrative procedures. research funds Return required Return not required 35

36 Chapter 1: General rules for research fund implementation 10. Various forms The following forms are available at the website of the Research Promotion Division at: - 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. 36

37 Chapter 1: General rules for research fund implementation - 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 25 th 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 37

38 Chapter 1: General rules for research fund implementation 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, 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 38

39 Chapter 1: General rules for research fund implementation 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 (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 39

40 Chapter 1: General rules for research fund implementation 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 40

41 Chapter 1: General rules for research fund implementation 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 41

42 Chapter 1: General rules for research fund implementation 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 External Affairs and Fund-Raising Section,Office of the President through the accounting 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 42

43 Chapter 1: General rules for research fund implementation 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 External Affairs and Fund-Raising Section,Office of the President through the accounting section of the department office. - 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 ( 43

44 Chapter 1: General rules for research fund implementation Asset category Content of move/change Procedures Physical fixed assets (such as machinery, appliances or equipment) Supplies Moving to a location inside Waseda Disposal Moving physical fixed assets to an external organization due to the researcher s move 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 Moving supplies to an external organization due to researcher s move Submit Application for moving assets or properties (accounting section form) to the accounting section of the department office. [Kakenhi properties] Submit Application for moving assets or properties (accounting section form) to the accounting section of the department office. [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, Submit Application for moving assets or properties (accounting section form) to the accounting section of the department office. Report to the accounting section of the department office [Kakenhi properties] 1) Moving within the fiscal year of purchase: Submit Application for moving assets or properties (accounting section form) to the accounting section of the department office. 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 44

45 Chapter 1: General rules for research fund implementation 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: - General guidelines regarding implementation of indirect expenses of competitive funds: 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 45

46 Chapter 1: General rules for research fund implementation materials 11: Guidelines regarding receipt of administrative expenses for academic research collaboration with external organizations. 46

47 Chapter 2: Rules Regarding the Usage of Grant-in-Aid for Scientific Research (Kakenhi ) 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 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 1

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

49 Chapter 2: Rules Regarding the Usage of Grant-in-Aid for Scientific Research (Kakenhi ) <Research category list> 3

50 Chapter 2: Rules Regarding the Usage of Grant-in-Aid for Scientific Research (Kakenhi ) 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 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. 4

51 Chapter 2: Rules Regarding the Usage of Grant-in-Aid for Scientific Research (Kakenhi ) 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). 5

52 Chapter 2: Rules Regarding the Usage of Grant-in-Aid for Scientific Research (Kakenhi ) 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 [Full-time: tenure] Professor, associate professor, assistant professor [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 Affiliation status Must be affiliated to an education al and/or research institution establishe d permanent ly at Waseda Principal Investigat or Co-investiga tor(kenkyu -buntansha) Co-investiga tor(renkei kenkyusha) Research collaborat or Remarks 6

53 Chapter 2: Rules Regarding the Usage of Grant-in-Aid for Scientific Research (Kakenhi ) Qualificatio n within Waseda [Part-time: without tenure] Visiting professor, visiting associate professor, visiting assistant professor Part-time Affiliation status Must be affiliated to an education al and/or research institution establishe d permanent ly at Waseda Principal Investigat or Co-investiga tor(kenkyu -buntansha) Co-investiga tor(renkei kenkyusha) Research collaborat 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. or Remarks Outside of the employme nt contract period, they need to be adjunct researcher s. 7

54 Chapter 2: Rules Regarding the Usage of Grant-in-Aid for Scientific Research (Kakenhi ) Qualificatio n within Waseda [Full-time: commission ed] Visiting senior researcher, visiting researcher, visiting junior researcher [Part-time: without tenure] Visiting senior researcher, visiting researcher, visiting junior researcher Honorary fellow, professor emeritus, guest research professor JSPS research fellowship for young scientists (SPD, PD, and RPD) Affiliation status 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. Principal Investigat or Co-investiga tor(kenkyu -buntansha) Co-investiga tor(renkei kenkyusha) Research collaborat or Remarks Must confirm that the person meets the conditions for eligibility at Waseda Conformi ng to MEXT applicatio n procedure s 8

55 Chapter 2: Rules Regarding the Usage of Grant-in-Aid for Scientific Research (Kakenhi ) Qualificatio n within Waseda JSPS research fellowship for young scientists (DC1 and DC2) Adjunct researcher Visiting scholar, visiting research fellow, research intern Affiliation status Principal Investigat or Co-investiga tor(kenkyu -buntansha) Co-investiga tor(renkei kenkyusha) Research collaborat or Remarks Conformi ng to MEXT applicatio n procedure s Researche rs affiliated to a center or institution 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) 9

56 Chapter 2: Rules Regarding the Usage of Grant-in-Aid for Scientific Research (Kakenhi ) <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. 10

57 Chapter 2: Rules Regarding the Usage of Grant-in-Aid for Scientific Research (Kakenhi ) <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. 11

58 Chapter 2: Rules Regarding the Usage of Grant-in-Aid for Scientific Research (Kakenhi ) 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) - Kakenhi Spending Rule: Supplementary Conditions for FY Handbook on the Grants-in-Aid for Scientific Research (Kakenhi) Program (FY 2016 edition) 12

59 Chapter 2: Rules Regarding the Usage of Grant-in-Aid for Scientific Research (Kakenhi ) 2.2 Schedule for major Kakenhi April May [Series of single-year grants] [Multi-year funds] - Specially Promoted Research - Scientific Research (C), - Scientific Research on Innovative Areas selected in 2011 or later - Scientific Research (S) - Grant-in-Aid for Young - Scientific Research (A) Scientists (B), selected in - Research Activity Start-up 2011 or later - Grant-in-Aid for JSPS Fellows - Challenging Research - Scientific Research (C) selected in 2010 or (Pioneering/Exploratory), earlier selected in 2011 or later - 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 [Partial multi-year funds] - Scientific Research (B), selected in 2012 or later - Grant-in-Aid for Young Scientists (A), selected in 2012 or later Notification of results of selection of new and Notification of results of continued projects selection of new projects Creation of grant application documents Creation of grant application documents 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) 13

60 Chapter 2: Rules Regarding the Usage of Grant-in-Aid for Scientific Research (Kakenhi ) June July (receipt of grant for first half of single-year grant) August (receipt of grant of JSPS research fellowship for young scientists ) Late June: Internal application deadline for using adjustment funds for the following fiscal year Information from administrative staff of the procedures for advance usage within adjustment funds (does not apply to some funds) Late August: Deadline for internal application for first advance usage payment from within adjustment funds Information from administrative staff on the procedures for requests for advance usage payment 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 14

61 Chapter 2: Rules Regarding the Usage of Grant-in-Aid for Scientific Research (Kakenhi ) 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 15

62 Chapter 2: Rules Regarding the Usage of Grant-in-Aid for Scientific Research (Kakenhi ) April (receipt of grant for continuation of single-year grants) May (Performance report) Distribution of settlement of balance by administrative staff Start of creation of the financial performance report 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) (Performance report) Distribution of settlement of balance by administrative staff Start of creation of the financial performance report Completion of performance report Mid-May: Internal deadline Completion of research outcomes report for the final fiscal year Late May: Internal deadline 16

63 Chapter 2: Rules Regarding the Usage of Grant-in-Aid for Scientific Research (Kakenhi ) 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: (in Japanese) 17

64 Chapter 2: Rules Regarding the Usage of Grant-in-Aid for Scientific Research (Kakenhi ) [Adjustment of grants in the single-year grant system] For application procedures for carrying over, visit the JSPS website at: (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 18

65 Chapter 2: Rules Regarding the Usage of Grant-in-Aid for Scientific Research (Kakenhi ) 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. 19

66 Chapter 2: Rules Regarding the Usage of Grant-in-Aid for Scientific Research (Kakenhi ) 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: (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 Discontinuance of project Discontinuance of project due to loss of eligibility of Principal investigator Change of the research institution of the principal investigator Suspension of project due to principal investigator s maternity leave or childcare leave. Submission Procedures method After submission of Application for Paper discontinuance of granted project, Performance report (accounting and research) must be submitted within 30 days. Notification of change of principal investigator s Online + research institution must be submitted. Paper Procedures differ depending on whether the system is single, multi, or partial. Please consult the Research Promotion Division through your department office. 20

67 Chapter 2: Rules Regarding the Usage of Grant-in-Aid for Scientific Research (Kakenhi ) Content to be changed Addition or deletion of co-investigator ( Kenkyu-buntansha ) Significant changes in the breakdown of research fund usage Procedures 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 ). 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) Submission method Online + Paper Paper 21

68 Chapter 2: Rules Regarding the Usage of Grant-in-Aid for Scientific Research (Kakenhi ) Content to be changed Change in allotment of shared funds Submission Procedures method 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 Goods expenses Travel expenses Labor costs, remuneration Other Details Expenses for purchasing goods (such as machinery, appliances, articles, books and consumable supplies) 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. 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) Expenses other than the above for the conduct of the relevant research (e.g. printing, copying, developing photos, communication (such as postage 22

69 Chapter 2: Rules Regarding the Usage of Grant-in-Aid for Scientific Research (Kakenhi ) 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). 23

70 Chapter 2: Rules Regarding the Usage of Grant-in-Aid for Scientific Research (Kakenhi ) - 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) 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 24

71 Chapter 2: Rules Regarding the Usage of Grant-in-Aid for Scientific Research (Kakenhi ) bill/receipt, is permissible in Kakenhi. Example of using funds simultaneously: Individual Research Allowance and Kakenhi 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 combined usage of funds: Individual Research Allowance and Kakenhi Consumable supplies a bill Breakdown Three chemical reagents 15,000 yen =Total 15,000 yen Kakenhi: 3,000 yen (1) 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 (2) Individual Research Allowance: 10,000 yen (Disbursing in line with the ratio of use) Combined usage of funds permissible as an exception for Kakenhi 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. 25

72 Chapter 2: Rules Regarding the Usage of Grant-in-Aid for Scientific Research (Kakenhi ) 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. 26

73 Chapter 2: Rules Regarding the Usage of Grant-in-Aid for Scientific Research (Kakenhi ) (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) (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. 27

74 Chapter 2: Rules Regarding the Usage of Grant-in-Aid for Scientific Research (Kakenhi ) - 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. 28

75 Chapter 2: Rules Regarding the Usage of Grant-in-Aid for Scientific Research (Kakenhi ) 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. - Please obtain the various forms and materials related to JSPS procedures from the JSPS website. - Please login at Researcher login at the following URL for the JSPS online application system: 29

76 Reference Material 1: Scope of Use of Research Funds 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 1

77 Reference Material 1: Scope of Use of Research Funds 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 Academic societies Business trip Individual Research Allowance Waseda University Grant for Special Research Project 2 MEXT Supported Project for Foundation for Strategic Research at Private Universitie s Grant-in-A id for Scientific Research (Kakenhi) Annual membership * Conference fee Project Research Institute participation fee Travel accident insurance (private insurance in addition to * Indirect cost for the Competitiv e Research Funds (for expenses distributed to researchers ) Should be treated the same as the Individual Research Allowance

78 Reference Material 1: Scope of Use of Research Funds insurance paid by Waseda) Items / Research allowance Business trip Communi cations 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 Cell phone rental fee and call charges for research trip (short term) Call charges of a telephone 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 ) : 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. 3

79 Reference Material 1: Scope of Use of Research Funds which official use statement(for research) has been submitted. Items / Research allowance Communi cations Individual Research Allowance Waseda University Grant for Special Research Project 4 MEXT Supported Project for Foundation for Strategic Research at Private Universitie s Grant-in-A id for Scientific Research (Kakenhi) Mobile terminal with verbal communicati on function Costs of installation of new telephone line 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), Indirect cost for the Competitiv e Research Funds (for expenses distributed to researchers ) :A land line telephone in a place rented outside Waseda for research is allowable.

80 Reference Material 1: Scope of Use of Research Funds WiFi router, mobile router, WiMAX and provider. Items / Research allowance Communi cations Costs for transporting baggage necessary for business trips, e,g, books and equipment Note: If you purchase only a machine such as a router, it is treated as Consumables. 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 ) Meeting expenses Refreshment and meal expenses for research meetings (not including alcohol) Cost of lunch provided for the break time of testees or part-timers Floral decorations for symposium :Newly hired researcher : Researcher other than the above if a record of the meeting is submitted :along with the record of meeting 5

81 Reference Material 1: Scope of Use of Research Funds Usage fees for venues or meeting rooms Items / Research allowance Prepaid card Personnel expenses Copying cards Book cards and Quo cards as rewards for answering a questionnaire Prepaid cards for purposes other then the above Handling charges (including payment for individual proprietorshi ps) Individual Research Allowance Waseda University Grant for Special Research Project :along with a record of the meeting 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 ) :Along with application form for payment for copying cards :A receipt must be obtained from the receiver. (Please check with the Salaries and Welfare Section in advance to avoid tax issues.) Translation and foreign language editing fees for companies : (Covered by miscellane ous expenses) 6

82 Reference Material 1: Scope of Use of Research Funds Research Assistance (RA) Items / Research allowance Personnel expenses 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 ) 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 Annual subscription fee for publication Only coverage fee. and only within the term of office * :If the starting date of the contract period is within the period of the project, a statement (free form) to explain the necessity 7 :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

83 Reference Material 1: Scope of Use of Research Funds for the conduct of research needs to be attached along with evident. Items / Research allowance Other Software license fee Individual Research Allowance Waseda University Grant for Special Research Project MEXT Supported Project for Foundation for Strategic Research at Private Universitie s :The amount of the fee should be divided proportiona lly per year within the period of grant. Grant-in-A id for Scientific Research (Kakenhi) :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. Indirect cost for the Competitiv e Research Funds (for expenses distributed to researchers ) Stationery (not including 8

84 Reference Material 1: Scope of Use of Research Funds expensive items) Tea and water provided in research rooms Items / Research allowance Other Presents for visiting a university, commemorati ve gifts Patent application registration fee (Electronic) dictionary Office furniture such as desks, chairs and shelves All in one printer 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 ) :Office furniture essential for conducting research except for that usually provided by Waseda. 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. 9

85 Reference Material 1: Scope of Use of Research Funds 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. 10

86 Reference Material 2: Inspection of Properties*Procured Using Public Funds** * The original language of this document is Japanese. Reference Material 2: 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 Expenses for supplies, consumable supplies, book materials, inspection* 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. 1

87 Reference Material 2: Inspection of Properties*Procured Using Public Funds** * The original language of this document is Japanese. 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) Procurement by ordering Procurement by advance payment Inspection method Comparing the property Comparing the property with with the delivery slip (or the receipt invoice) Contact For vendors Acceptance Inspection points for Office and Inspection Desk inspection For researchers Acceptance Inspection Office, Inspection Desk and the accounting section of the department* responsible for processing the relevant public funds *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 Comparing the property with with the delivery slip (or the receipt and the note of invoice) and the purchase confirmation of advance order payment 2

88 Reference Material 2: Inspection of Properties*Procured Using Public Funds** * The original language of this document is Japanese. Contact points for inspection For vendors For researchers Acceptance Inspection Office and Inspection Desk Acceptance Inspection Office and Inspection Desk (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 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) Procurement by ordering Procurement by advance payment Inspection method Comparing the property Comparing the property with with the delivery slip (or the receipt invoice) Contact - The accounting section of the department responsible for processing the relevant points for public funds inspection - The inspection desk within the accounting section of the department responsible for processing the relevant public funds <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) 3

89 Reference Material 2: Inspection of Properties*Procured Using Public Funds** * The original language of this document is Japanese. [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 , 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. 4

90 Reference Material 2: Inspection of Properties*Procured Using Public Funds** * The original language of this document is Japanese. 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 Notes 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. - 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 section of the department office. (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 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. 3 The Acceptance Inspection Office/Inspection Desk compares the property with the delivery 5

91 Reference Material 2: Inspection of Properties*Procured Using Public Funds** * The original language of this document is Japanese. 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 accounting section of the department office. - 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 accounting section of the department office. 6

92 Reference Material 2: Inspection of Properties*Procured Using Public Funds** * The original language of this document is Japanese. (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. 3 The Acceptance Inspection Office/Inspection Desk compares the property with the delivery 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. 7

93 Reference Material 2: Inspection of Properties*Procured Using Public Funds** * The original language of this document is Japanese. 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 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. 8

94 Reference Material 2: Inspection of Properties*Procured Using Public Funds** * The original language of this document is Japanese. [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 1.5 million yen or more Estimates for comparison in advance Less than 1.5 million Flow of ordering Input to the Ordering System by the researcher Order placed by the accounting section of the department office Vendor No change 9

95 Reference Material 2: Inspection of Properties*Procured Using Public Funds** * The original language of this document is Japanese. (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 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). 10

96 Reference Material 2: Inspection of Properties*Procured Using Public Funds** * The original language of this document is Japanese. <Inquiries> The Accounting Section (Budget Management G) for 1 and 2 (2) above keiri-yosankanri@list.waseda.jp The Accounting Center (Acceptance Inspection Office) for 2(1) and 3 above kenshu-tanto@list.waseda.jp 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. 11

97 Reference Material 2: Inspection of Properties*Procured Using Public Funds** * The original language of this document is Japanese. [References] Location of the inspection counters (as of December 1, 2016) Name Location TEL / FAX Campus in charge Business Waseda Acceptance Inspection Office Nishi-Waseda Acceptance Inspection Office Toyama Inspection Desk Tokorozawa Inspection Desk Floor B1 of Building No.1 Room 153, 1F north side, Building 60 1F, Building 34, within the office of the Faculty of Letters, Arts and Sciences Room 430, 4F of Building 100, Administrative office TEL (ext: ) FAX (ext: ) TEL (ext: ) FAX (ext: ) TEL (ext: ) FAX (ext: ) TEL (ext: ) FAX (ext: ) Wsaeda Campus, Kikui-cho Campus, Building 120 and surrounding facilities Nishi-Waseda Campus, Research Institute for Materials Science and Technology, Shillman Hall, and surrounding facilities Toyama Campus and surrounding facilities Tokorozawa Campus, and Higashifushimi Campus* *inspect at Administrative Office, Higashifushimi hours 09:00 ~ 17:00 Monday through Friday 12

98 Reference Material 2: Inspection of Properties*Procured Using Public Funds** * The original language of this document is Japanese. 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 (ext: ) FAX (ext: ) Center for Advanced Medical Sciences 09:00 ~ 12:30 13:30 ~ 17:00 Monday through Friday Proxies for acceptance inspection 2F of Building 93, Administrative Office, Honjo Campus TEL (ext: ) FAX (ext: ) Honjo Campus 09:00 ~ 12:30 13: 30 ~ 17:00 Monday through Friday Administrative office of the Graduate School of Information, Production and Systems (in Kitakyushu Science and Research Park) TEL FAX 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. 13

99 Reference Material 2: Inspection of Properties*Procured Using Public Funds** * The original language of this document is Japanese. URL related to the inspection URL Acceptance Inspection Office of Accounting Center Inspection of properties procured using public funds Ordering System User Guide FAQ waseda.jp/kenshu-center/kenshu-center/kenshu-center.html - choutatsu.pdf waseda. jp/kenshu-center/kenshu-center/kenshu-center.html Inquiries regarding the inspection Waseda Acceptance Inspection Office ext: direct Mailing list for the Inspection Office Inspection Help Desk kenshu-tanto@list.waseda.jp Research support of Waseda-net portal Inquires regarding the inspection of chemicals and high pressure gas (delivery confirmation) Environmental Safety Center ext: , direct

100 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:

101 Reference Material 3: Usage Guide for the Work Management System (for faculty members and administrators*) 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.

102 Reference Material 3: Usage Guide for the Work Management System (for faculty members and administrators*) 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 [Japanese only] Inquiries regarding the system operation process: IT Center Help Desk within Waseda-net Portal Telephone: (Waseda Portal Office) 9:00 18:00 (Mon Sat) For other inquires regarding work and contracts, please contact your department office.

103 Reference Material 4: Procedures for the Employment of Research Assistants (RA) and Research Support Staff (RS) Reference Material 4: 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 1

104 Reference Material 4: Procedures for the Employment of Research Assistants (RA) and Research Support Staff (RS) 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 ). 2

105 Reference Material 4: Procedures for the Employment of Research Assistants (RA) and Research Support Staff (RS) (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 3

106 Reference Material 4: Procedures for the Employment of Research Assistants (RA) and Research Support Staff (RS) 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 Doctorate students of Waseda University Head of Department projects, the enhancement of the research system and the cultivation of young researchers (from Waseda University rules for RA) graduation school, in principle *1. 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. 4

107 Reference Material 4: Procedures for the Employment of Research Assistants (RA) and Research Support Staff (RS) 2. Employment conditions Employment period Prescribed working Position title and renewal of the Criteria for hourly wages contract hours *3 Research Assistant (RA) A maximum of one year for the employment period (within the fiscal year) 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) Renewal is allowed, but the maximum is five years in total. There is an upper age limit. Less than 20 hours per week *3,000 yen (maximum) equivalent to RA *2,000 yen (maximum) equivalent to doctoral students *1,500 yen (maximum) equivalent to master s students *1,200 yen (maximum) 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. 5

108 Reference Material 4: Procedures for the Employment of Research Assistants (RA) and Research Support Staff (RS) Position title Research Assistant (RA) Research Support Staff (RS) Required documents ( : prepared by the manager of the work : prepared by the applicant) 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 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. 6

109 Reference Material 4: Procedures for the Employment of Research Assistants (RA) and Research Support Staff (RS) 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. 7

110 Reference Material 4: Procedures for the Employment of Research Assistants (RA) and Research Support Staff (RS) 4. Flow of employment procedures These procedures must be initiated before starting the employment Steps Department 1Call for application (including and selection research lab) 2Receipt of necessary documents 3Creation of Application for Employment *9 Department office Waseda University Academic Solutions Corporation (WAS) Content of procedures The department *8 selects the employees. The department receives the documents from the employee. (Refer to 3. Documents for employment procedures ) The manager, researcher, and a person in charge in the department fill in the necessary sections of Application for Employment. 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 Research 5Approval of Research Promotion Promotion Division and Division/ Personnel Division Personnel Division WAS Department office When WAS registers the information, if the content of the application is not perfect, WAS contacts the department office and returns the documents. Approval of Research Promotion Division Approval of Personnel Division 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. 8

111 Reference Material 4: Procedures for the Employment of Research Assistants (RA) and Research Support Staff (RS) Department (including research lab) Steps 6Conclusion of Contract of Employment *10 Content of procedures 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. 9

112 Reference Material 4: Procedures for the Employment of Research Assistants (RA) and Research Support Staff (RS) *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. 10

113 Reference Material 4: Procedures for the Employment of Research Assistants (RA) and Research Support Staff (RS) Formats for the required 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 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. 11

114 Reference Material 4: Procedures for the Employment of Research Assistants (RA) and Research Support Staff (RS) 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 12

115 Reference Material 4: Procedures for the Employment of Research Assistants (RA) and Research Support Staff (RS) 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. 13

116 Reference Material 4: Procedures for the Employment of Research Assistants (RA) and Research Support Staff (RS) 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.) 14

117 Reference Materials 5: Guidelines for Travel Expenses for Attending Academic Meetings and Conducting Research Activities 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 1

118 Reference Materials 5: Guidelines for Travel Expenses for Attending Academic Meetings and Conducting Research Activities <<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] <Disbursement criteria> <Documents to be submitted> 1. Transportation costs 2. Accommodation charges 3. Daily allowance << Travel expenses for inviting researchers>> - Travel expenses for inviting researchers within Japan <Disbursement criteria> - Travel expenses for inviting researchers from overseas to Japan, Japan to overseas and overseas to overseas <Disbursement criteria> <Documents to be submitted> <<Remarks>> - Relation between disbursement for travel expenses and for participation fees for academic meetings - Academic conference travel subsidy and international academic conference travel subsidy 2

119 Reference Materials 5: Guidelines for Travel Expenses for Attending Academic Meetings and Conducting Research Activities <<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. Submission of necessary documents (e.g. business trip request) Regarding the documents necessary for a business trip, please see domestic trips and overseas trips. Waseda research institute Receipt and approval by department head [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 3

120 Reference Materials 5: Guidelines for Travel Expenses for Attending Academic Meetings and Conducting Research Activities 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. 4

121 Reference Materials 5: Guidelines for Travel Expenses for Attending Academic Meetings and Conducting Research Activities 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 to the Research Collaboration & Promotion Center (stc@list.waseda.jp). 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 5

122 Reference Materials 5: Guidelines for Travel Expenses for Attending Academic Meetings and Conducting Research Activities 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. 6

123 Reference Materials 5: Guidelines for Travel Expenses for Attending Academic Meetings and Conducting Research Activities - 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 7

124 Reference Materials 5: Guidelines for Travel Expenses for Attending Academic Meetings and Conducting Research Activities 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. 8

125 Reference Materials 5: Guidelines for Travel Expenses for Attending Academic Meetings and Conducting Research Activities 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 9

126 Reference Materials 5: Guidelines for Travel Expenses for Attending Academic Meetings and Conducting Research Activities 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> 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 day after the closing day (because the meeting ran late)> August 1 August 2 August 3 August 4 Previous day Period of the meeting Following day 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 Travel day Return home Travel 10

127 Reference Materials 5: Guidelines for Travel Expenses for Attending Academic Meetings and Conducting Research Activities 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. July 31 August 1 August 2 August 3 August 4 August 5 Leave home Previous day Period of the meeting Following Return home day (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 11

128 Reference Materials 5: Guidelines for Travel Expenses for Attending Academic Meetings and Conducting Research Activities (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. July 31 August 1 August 2 August 3 August 4 August 5 Leave home Previous day The period of the meeting Following Travel day Return home 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 12

129 Reference Materials 5: Guidelines for Travel Expenses for Attending Academic Meetings and Conducting Research Activities 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. Aug1 Aug 2 Aug 3 Aug 4 Aug 5 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> Aug1 Aug 2 Aug 3 Aug 4 Aug 5 Duty Business trip period Private business Transportation costs *1 Accommodation charges *2 Daily allowances 13

130 Reference Materials 5: Guidelines for Travel Expenses for Attending Academic Meetings and Conducting Research Activities *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> Aug1 Aug 2 Aug 3 Aug 4 Aug 5 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 14

131 Reference Materials 5: Guidelines for Travel Expenses for Attending Academic Meetings and Conducting Research Activities 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). 15

132 Reference Materials 5: Guidelines for Travel Expenses for Attending Academic Meetings and Conducting Research Activities <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. 16

133 Reference Materials 5: Guidelines for Travel Expenses for Attending Academic Meetings and Conducting Research Activities Aug1 Aug 2 Aug 3 Aug 4 Aug 5 Aug 6 Duty Staying a night before *1 Accommodation charges Daily allowances The range of the period for travel expenses provided (see 1)- a)), Staying a night after *1 *1 *2 *1 *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. 17

134 Reference Materials 5: Guidelines for Travel Expenses for Attending Academic Meetings and Conducting Research Activities <Case: a business trip in which research for multiple projects will use multiple research funds> Aug1 Aug 2 Aug 3 Aug 4 Aug 5 Duty Investigations for project related to Kakenhi Investigations for project Transportation costs Accommodation charges* related to Tokuteikadai Kakenhi Tokuteikadai 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. 18

135 Reference Materials 5: Guidelines for Travel Expenses for Attending Academic Meetings and Conducting Research Activities *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) Aug1 Aug 2 Aug 3 Aug 4 Aug 5 Duty Investigations for project related to Kakenhi Transportation costs: Kakenhi Kakenhi Airfare Rail fares Individual Research allowance Individual Research allowance Accommodation Individual Research allowance (4 charges Pattern 1 nights) Daily allowances Kakenhi (5 days) Accommodation Individual Research allowance (2 charges nights) + Kakenhi (2 nights) Pattern 2 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 19

136 Reference Materials 5: Guidelines for Travel Expenses for Attending Academic Meetings and Conducting Research Activities 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) Aug1 Aug 2 Aug 3 Aug 4 Aug 5 Duty Investigations for project related to Tokuteikadai Transportation costs Individual Research allowance + Tokuteikadai Accommodation Individual Research allowance + Tokuteikadai charges Daily allowances Individual Research allowance + Tokuteikadai 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 20

137 Reference Materials 5: Guidelines for Travel Expenses for Attending Academic Meetings and Conducting Research Activities 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 Air ticket (Excursion) Calculation based on the proportion of miles expe Accommod Kakenhi Tokutei* Tokute Individual Indivi Individual nses ation costs i dual 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 21

138 Reference Materials 5: Guidelines for Travel Expenses for Attending Academic Meetings and Conducting Research Activities 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 22

139 Reference Materials 5: Guidelines for Travel Expenses for Attending Academic Meetings and Conducting Research Activities 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. 23

140 Reference Materials 5: Guidelines for Travel Expenses for Attending Academic Meetings and Conducting Research Activities 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 24

141 Reference Materials 5: Guidelines for Travel Expenses for Attending Academic Meetings and Conducting Research Activities 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 25

142 Reference Materials 5: Guidelines for Travel Expenses for Attending Academic Meetings and Conducting Research Activities 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) 26

143 Reference Materials 5: Guidelines for Travel Expenses for Attending Academic Meetings and Conducting Research Activities - 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. 27

144 Reference Materials 5: Guidelines for Travel Expenses for Attending Academic Meetings and Conducting Research Activities <<Domestic trips>> Domestic travel expenses = transportation costs + (accommodation charge x number of nights) + (daily allowance x number of days) <Disbursement criteria> 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. 28

145 Reference Materials 5: Guidelines for Travel Expenses for Attending Academic Meetings and Conducting Research Activities <Documents to be submitted> Before departure Upon return Traveler Must Principle -Business Trip -Research Trip Report (for is a submit (can be Request (domestic public research funds) researcher applied for trips) -Research Trip Report (for at Waseda short distance [In the case of air public research funds) travel) travel using [In the case of air travel using university budget] university budget] - An estimate of or - A bill or receipt for airfare, or a bill for airfare a print of an e-ticket featuring - Itinerary featuring the airfare the flight number - Documentation to prove the and boarding class person was on board (e.g. a boarding pass stub or boarding certificate) [In the case of advance payment] - Receipts Short - Travel expenses settlement and distance report (for short distance travel only) Submit - The program of, or an invitation as to, the academic meeting or needed 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 29

146 Reference Materials 5: Guidelines for Travel Expenses for Attending Academic Meetings and Conducting Research Activities Business Trip Request) Before departure Upon return Traveler Submit - Business trip plan (free format) is a as which should be submitted in the researcher needed cases of multiple expenses and at Waseda multiple duties and in the case where Location A and B are mixed in the same trip. Traveler Must -Business Trip Request (domestic -Research Trip Report (for is other submit trips) public research funds) than a [In the case of air travel using [In the case of air travel using Waseda university budget] university budget] researcher - An estimate of or a bill for airfare - A bill or receipt for airfare, or - Itinerary featuring the flight a print of an e-ticket featuring number and boarding class 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 30

147 Reference Materials 5: Guidelines for Travel Expenses for Attending Academic Meetings and Conducting Research Activities 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 Before departure - 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 Upon return 31

148 Reference Materials 5: Guidelines for Travel Expenses for Attending Academic Meetings and Conducting Research Activities 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. 32

149 Reference Materials 5: Guidelines for Travel Expenses for Attending Academic Meetings and Conducting Research Activities 1. Transportation costs (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. Express and super express: 80 km or more Shinkansen: 100 km or more (no first class) Express and super express Shinkansen(no first class) Local train Starting point 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: 33