Local Tax Act

In this Chapter, the meanings of the terms set forth in the following items are as prescribed respectively in those items:

tax burden reduction measures, etc.: means measures to reduce, exempt or refund prefectural inhabitant tax, enterprise tax, municipal inhabitant tax, fixed assets tax or other local taxes, or special provisions established with regard to the tax liability, the calculation of the tax base or tax amount, the deadline for filing returns, or the collection concerning those taxes, that are prescribed by the provisions of this Act (excluding provisions to the effect that the tax burden may be reduced or increased by a Prefectural or Municipal Ordinance of a local government, provisions establishing special provisions on the deadline for filing documents to be submitted to the head of a local government, provisions on the prevention of acts that unjustly reduce the tax burden, and other provisions specified by Cabinet Order);

special tax measure: means a special tax measure prescribed in Article 2, paragraph (1), item (i) of the Act on Ensuring Transparency, etc. in the Application of Special Measures Concerning Taxation (Act No. 8 of 2010);

applied amount: means the amount of tax, the amount of income, or any other amount equivalent to these that has increased or decreased for a person who has received the application of each of the tax burden reduction measures, etc. as a result of receiving that application;

survey of actual application: means the survey of actual application prescribed in Article 2, paragraph (1), item (ix) of the Act on Ensuring Transparency, etc. in the Application of Special Measures Concerning Taxation;

survey information on actual application: means the survey information on actual application prescribed in Article 6, paragraph (1) of the Act on Ensuring Transparency, etc. in the Application of Special Measures Concerning Taxation.

The Minister for Internal Affairs and Communications must prepare, each fiscal year, a report stating the following matters:

the total applied amount for each measure or special provision that falls under tax burden reduction measures, etc.;

the amount of the effect on prefectural inhabitant tax, enterprise tax or municipal inhabitant tax for each special tax measure (limited to those relating to income tax or corporation tax for which the Minister of Finance has conducted a survey of actual application; the same applies in the following item and the following Article), estimated on the basis of survey information on actual application; and

other matters necessary for making transparent the status of application of tax burden reduction measures, etc. and the status of the effect of special tax measures on prefectural inhabitant tax, enterprise tax or municipal inhabitant tax.

The Minister for Internal Affairs and Communications must submit the report prepared under the preceding paragraph to the Diet. In this case, it is customary to submit the report to the ordinary session of the Diet convened in the fiscal year in which it was prepared.

In preparing the report under paragraph (1) of the preceding Article, when it is necessary for grasping the actual status of application of tax burden reduction measures, etc. and the actual status of the effect of special tax measures on prefectural inhabitant tax, enterprise tax or municipal inhabitant tax, the Minister for Internal Affairs and Communications may request the Minister of Finance to provide survey information on actual application and other materials or information that should serve as a reference (hereinafter in this Article referred to as "survey information on actual application, etc.").

When the Minister of Finance receives a request from the Minister for Internal Affairs and Communications under the preceding paragraph, the Minister of Finance is to provide survey information on actual application, etc., unless there is a justifiable reason.

The Minister for Internal Affairs and Communications who has been provided with survey information on actual application, etc. under the preceding two paragraphs must take the measures necessary for properly managing the survey information on actual application, etc.

The Minister for Internal Affairs and Communications who has been provided with survey information on actual application, etc. under paragraphs (1) and (2) must not use that survey information on actual application, etc. by the Minister's own self, or provide it, for a purpose other than the purpose of preparing the report under paragraph (1) of the preceding Article.

In addition to what is provided for in the preceding three Articles, the method of preparing the report under Article 758, paragraph (1) and other matters necessary for implementing the provisions of this Chapter are specified by Order of the Ministry of Internal Affairs and Communications.