Fundamental investigations on the durability and reliability of SOFC modules/stacks have been started in one of the new NEDO SOFC projects from 2008 to 2013. The main target is to assure long term durability in the range of 40,000 h and reliability during 250 cycles of start and stop operation; for this purpose, we need to adopt accelerated methods for establishing durability and reliability. This project consists of industrial developers, public research institutes and universities. Investigations will be made using real stacks, real cells and single model cells to facilitate cooperation among the three parties. Industrial developers will focus on the test of durability and reliability using real stacks, whereas universities and research institutes will focus on the fundamental understanding of degradation using various kinds of cells from different approaches based on thermodynamic, chemical, and mechanical aspects. Since three phase boundaries are important in understanding of degradation in electrochemical performance, special emphasis will be paid on this research topic. Prediction of life is also an important topic in this project.