(1) Special activity costs

It is expenditure spent on special activities such as school activity, student council, club activity, school event(Ritual, curatorial specific events, sports day, traffic safety guidance), travel / collective accommodation specific event(excursion,school trip etc).
(E.g.) consumable goods expense, printing/binding fee, transportation cost (including travel costs of attendants such as teacher,doctor,mentor etc.), honorarium/allowance to mentor, children / students who need care/semi-care, club activity cost for children/students for special support school, school trip and extracurricular activity expenses

(2) Consumable goods costs for professor

(e.g.) school subject book (text book, supplementary book,guide book etc) categorized as consumable goods, material for professor
(crayons, chalk, blackboard wipe, athlethic supplies, drawing paper, origami, laboratory chemicals, materials, and equipment, etc), others (attendance book, card, stamp, stationery, envelopes, clip, diploma, calendar, etc)

(3) Travel costs

General travel expense and education assistants,appointed travel expense,training expense,study travel expense etc.

(4) Other educational activity costs

(E.g.) printing / binding expense, postage costs, telephone and telegraph fee, television reception fees, lease fee for copying machine, personal computer equipment etc., travel expense of children / students for the study by observation/the practical training for the subject other than special activity, health guidance, expenditure for use of school library, expenditure for club activity, expenditure of office work for entrance exam.

(1) School lunch related costs

Expenditure for managing school lunch such as consumable goods for school lunch.

(2) Health related costs

Health check, health equipments categorized as consumable goods, purchase costs of medicine.

(3) Dormitory costs

(4) Commute related costs

Transportation cost (maintenance costs of school bus) for studuents commute, purchase costs of crime prevention buzzer, expenditure for school guard etc..

(5) Auxiliary project cost

Expenditure spent on the project for concouragement of entering kindergarten, school material purchase costs and material costs of commute which are spent in subsidy for assistant expenditure of protection-need children/students and subsidy for encourange expenditure of special support education entering school, medical costs, school lunch expenditure and trnsportation costs etc..
Educational assistance fee on Life Protection Act is out of scope because it is social security related expenditure.

(6) Other auxiliary activity costs

(E.g.) Expenditure of facility maintenance for Seaside school, forestside school.
Expenditure that can not divide by school type is proportional division by the number of children / students.