Useful links

[kitsunekko]

Japanese subtitles
anisource.net
kamigami.org: torrents and forum - last hope if you can't find subtitles on kitsunekko.net
You can find some Japanese subtitles on Chinese torrent trackers like share.dmhy.org and ktxp.com or eMule/Kad, search for "日 字幕"
shooter.cn - Chinese subtitles archive, search for "日"
project-modelino.com
grunnraw - old subtitles
animetranscripts.wikispaces.com - scripts

English subtitles
subs.com.ru
anisource.net
yb3rfr34k.myftp.org

Light novels
Dialogues in anime are often matching original novels. You can find raw light novels here, some are translated by Baka-Tsuki

[kabuto489]

Other useful links for Japanese Subtitles, present on kitsunekko.net and very important :

http://kitsunekko.net/subtitles/japanese/Japanese_Shounen_Shoujo_Seinen_Anime_Subtitles.rar

http://kitsunekko.net/subtitles/japanese/Japanese_Oldies_Shounen_Shoujo_Seinen_Anime_Subtitles.rar

http://kitsunekko.net/subtitles/japanese/Caption2Ass_With_Gaiji_List_Updated.rar

The first one is an archive of japanese subtitles for many current shounen, shoujo and seinen animes that is regularly updated.
The second one is an archive of japanese subtitles for many oldies shounen, shoujo and seinen animes and this archive is not updated, but still very big (around 114 Mb).