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.
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
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
survey information on actual application, etc.machine translation
「適用実態調査情報等」
The survey information on actual application (適用実態調査情報) and other material or information that the Minister of Internal Affairs and Communications may ask the Minister of Finance to provide when needed to prepare the annual report under Article 758 on how tax relief measures, etc. (税負担軽減措置等) are applied and how special taxation measures (租税特別措置) affect the inhabitant taxes and the enterprise tax (事業税).
Short name set inArticle 759, paragraph (1)· applies only in this article