Article 758Preparation and Submission of Reports on the Status of Application of Tax Burden Reduction Measures, etc. in Local Taxes
第七百五十八条（地方税における税負担軽減措置等の適用状況等に関する報告書の作成及び提出）
The Minister for Internal Affairs and Communications must prepare, each fiscal year, a report stating the following matters:
総務大臣は、毎年度、次に掲げる事項を記載した報告書を作成しなければならない。
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.
総務大臣は、前項の規定により作成した報告書を国会に提出しなければならない。この場合において、当該報告書は、作成した年度に開会される国会の常会に提出することを常例とする。
tax burden reduction measures, etc.machine translation
「税負担軽減措置等」
Measures that reduce, exempt or refund the prefectural inhabitant tax (道府県民税), enterprise tax (事業税), municipal inhabitant tax (市町村民税), fixed asset tax (固定資産税) or another local tax, and special rules on such a tax's liability, tax base or tax computation, return deadlines or collection, laid down in the provisions of the Local Tax Act, other than provisions letting a local government lighten or raise the tax by by-law (条例), extending deadlines for documents filed with the head of a local government, preventing acts that unduly reduce the tax, and others a Cabinet Order (政令) sets.
Defined inArticle 757, paragraph (1), item (i)· applies only in this chapter
special tax measuremachine translation
「租税特別措置」
In the chapter on reports about local tax burden reduction measures, a special tax measure as defined in Article 2, paragraph 1, item 1 of the Act on Ensuring Transparency, etc. in the Application of Special Measures Concerning Taxation (Act No. 8 of 2010).
Defined inArticle 757, paragraph (1), item (ii)· applies only in this chapter
applied amountmachine translation
「適用額」
The increase or decrease in tax, income or a similar amount that a person gets from applying a tax relief measure, etc. (税負担軽減措置等).
Defined inArticle 757, paragraph (1), item (iii)· applies only in this chapter
survey of actual applicationmachine translation
「適用実態調査」
A survey of actual application as defined in Article 2, paragraph 1, item 9 of the Act on Ensuring Transparency, etc. in the Application of Special Measures Concerning Taxation.
Defined inArticle 757, paragraph (1), item (iv)· applies only in this chapter
survey information on actual applicationmachine translation
「適用実態調査情報」
Survey information on actual application as defined in Article 6, paragraph 1 of the Act on Ensuring Transparency, etc. in the Application of Special Measures Concerning Taxation.
Defined inArticle 757, paragraph (1), item (v)· applies only in this chapter
the Diet
国会
Japan's parliament, and under Article 41 the only body that can make an Act (法律). It has two chambers, the House of Representatives and the House of Councillors, both made up of elected members (Articles 42 and 43). It designates the Prime Minister, approves the budget and treaties, and can start the process of amending the Constitution. A Cabinet Order (政令) or Ministerial Order (省令) may impose a duty or a penalty only where an Act the Diet passed says it may.
Written by AI using Constitution, Arts. 41, 42, 43 and Wikipedia: National Diet as a reference.