Modern high-level programming languages have a wide variety of grammar and can implement the required functionality in different ways. The authors believe that a large amount of code that implements the same functionality in different ways exists even in open source software where the source code is publicly available, and that by collecting such code, a useful data set can be constructed for various studies in software engineering. In this study, we construct a dataset of pairs of Java methods that have the same functionality but different structures from approximately 314 million lines of source code. To construct this dataset, the authors used an automated test generation technique, EvoSuite. Test cases generated by automated test generation techniques have the property that the test cases always succeed. In constructing the dataset, using this property, test cases generated from two methods were executed against each other to automatically determine whether the behavior of the two methods is the same to some extent. Pairs of methods for which all test cases succeeded in cross-running test cases are manually investigated to be functionally equivalent. This paper also reports the results of an accuracy evaluation of code clone detection tools using the constructed dataset. The purpose of this evaluation is assessing how accurately code clone detection tools could find the functionally equivalent methods, not assessing the accuracy of detecting ordinary clones. The constructed dataset is available at github (https://github.com/YoshikiHigo/FEMPDataset).