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補助金ニュース(創業補助金編)⑥
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補助金ニュース(創業補助金編)⑥


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前回に引き続き、各費用項目について、「どのようなものが補助対象となり、どのようなものがならないか?」について具体的に書いていきます。

(4)設備費について

《対象となるもの》国内の店舗・事務所の開設に伴う外装工事・内装工事費用、国内で使用する機械装置・工具・器具・備品の調達費用、事務所・店舗内で本補助事業実施にだけ使用する固定電話機、FAX機の調達費用等

(注)設備については、原則としてリース・レンタルで調達することが推奨されます。

《対象とならないもの》消耗品、中古品購入費、不動産の購入費、車両の購入費(リース・レンタル除く)、汎用性が高く使用目的が本補助事業の遂行に必要なものと特定できないものの調達費用(例:パソコン、カメラ等)、ソフトウェアの購入費、ライセンス費用等

(5)原材料費について

《対象となるもの》試供品・サンプル品の製作に係る経費(原材料費)として明確に特定できるもの(補助事業期間内に使い切ることを原則としています)等

《対処とならないもの》主として販売のための原材料仕入れ・商品仕入とみなされるもの、見本品や展示品であっても販売する可能性のあるものの製作に係る経費等

(6)知的財産等関連経費について

《対象となるもの》本補助事業と密接に関連し、その実施にあたり必要となる特許権等に要する弁理士費用、外国特許出願のための翻訳料等

《対象とならないもの》他者からの知的財産権等の買い取り費用、日本の特許庁に納付される出願手数料等(出願料、審査請求料、特許料等)、外部の者と共同で申請を行う場合の経費等

次回に続きます。


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