Accounting (Purchasing, Business Travel, Honorarium, MeetingExpenses)

※The latest information and further details can be found in the "Tokyo College Accounting Guides (Google Slides)".

Table of Contents

1. Accounting Procedures at Tokyo College
2. Types of Expenses
3. Purchasing and Ordering of Goods
4. Business Travel Expenses
5. Honoraria
6. Meeting Expenses (Including Drinks, Lunch, Dinner)

1. Accounting Procedures at Tokyo College

Adherence to University Regulations

• Tokyo College is part of the University of Tokyo and must follow the university’s payment regulations.
• The University of Tokyo, as a national university corporation, receives government funding. Proper explanation of expenditures is required, and audits confirm that funds are spent appropriately.
• If reported expenditures differ from actual activities, or if required documentation is not submitted, it can undermine the university’s credibility and lead to serious issues.

Your Cooperation

• We appreciate your cooperation in adhering to these procedures. Proper execution ensures that our research activities remain transparent and compliant.

2. Types of Expenses

When planning any expenditure, please confirm:

1. Which budget you will use
2. Whether sufficient funds are available

If you are unsure whether an expense is allowable or if funds are sufficient, consult the administrative office in advance.

Research Grants

• If you receive a research grant, personal (individual) accounting is not allowed. You must notify the Tokyo College administrative office and process the expenses through the university.

3. Purchasing and Ordering of Goods

General Reminder

• For any item costing over 100,000 yen per unit, please consult with the accounting office before making arrangements.

3.1 Order from the Tokyo College Office

• Use the Purchasing Request Form: https://x.gd/purchasing
  1. Fill in all required details.
  2. The office will place the order.
  3. You will be notified once your items are delivered.

3.2 Invoice Payment

• University of Tokyo Co-op (Todai Co-op)
  • You may purchase items there directly without a formal purchase request.
• Other Vendors (e.g., translation, printing, service fees)
  1. Whenever possible, choose vendors that accept invoice payments.
  2. Submit three documents:
     • Quotation (estimate)
     • Delivery note (or completion report)
     • Invoice
  3. For fees related to document checks, translation, transcription, printing, etc., provide a copy of the final work (partial copies are acceptable).

3.3 Reimbursement (Advance Payment by Yourself)

• Use reimbursement only when invoice payment is not possible.
• Reimbursement Form: https://x.gd/Ez3De
  1. Fill out the form.
  2. Submit the required documents (Reimbursement Form and original Receipt).
  3. A credit card statement may be requested if needed.

Important Points

1. Reimbursement Form
   • Must have a handwritten signature or an image of a handwritten signature.
   • Typed text signatures are not permitted.
2. Receipts
   • Must show date, amount, and details of the payment.
   • Electronic receipts are acceptable.
   • For purchases from Amazon Japan, submit the receipt and the qualified invoice (適格請求書).
3. Credit Card Statement
   • Needed to confirm the payment and the Japanese yen amount.
   • If you paid in a foreign currency and the statement shows the yen conversion, submit it.
   • If there is no card statement or it’s also in foreign currency, reimbursement will be based on the University of Tokyo’s exchange rate on the request date.

4. Business Travel Expenses

Tokyo College can cover travel expenses for research or official business travel.

4.1 Short-Distance Travel (Within 50 km of Hongo Campus)

• If your travel is less than 50 km from Hongo campus, it is considered short-distance travel.
• Submit Monthly
  • Collect all short-distance travel expenses for one month.
  • Submit the claim by the 3rd day of the following month.
• Submission Process
  • The accounting team will email you each month.
  • Complete the details in the Excel form and return it to the accounting team.

4.2 Longer-Distance Travel

• For travel beyond 50 km, use the Business Travel Request Form (Google Form) to obtain approval.
• Approval First
  • Get travel approval before purchasing airline tickets.
  • Once approved, proceed with ticket purchases.
• You can upload all necessary documents once you receive the approval with the registration number (the unique number for the business travel).

• The fixed rate for business travel is as follows:
  

5. Honoraria

Definition

• Honoraria are payments for one-time or reccuring duties such as research assistance, administrative support, lectures, presentations, mentoring, training, etc.

Procedure

• A Request for Honorarium Payment must be created before the activity.
• Honorarium Request Form: https://x.gd/honoraria
  1. Consult the accounting team in advance.
  2. Submit the form prior to the event or engagement.

6. Meeting Expenses (Including Drinks, Lunch, Dinner)

Certain dining or refreshment costs can be covered if they meet one of these conditions:

1. A meeting where providing a meal is necessary due to time constraints.
2. A meeting involving external participants where meal provision is necessary.
3. A reception with guests or international students.
4. A reception during conferences organized by Tokyo College.

Budget Guidelines

• Lunch costs of approximately 1,500 yen per person are covered.
• Alcoholic beverages are not permitted in cases (1) and (2).

Thank You for Your Cooperation

If you have any questions or special circumstances, please contact the Tokyo College administrative office or the accounting team directly. Proper compliance safeguards the credibility and transparency of our academic and research work at Tokyo College.

Last updated : March 21, 2025