Chapter VIII Report to the Diet on the Status of Application of Tax Burden Reduction Measures, etc. in Local Taxes
第八章 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国会報告
Article 757Meanings of the Terms
第七百五十七条（用語の意義）
In this Chapter, the meanings of the terms set forth in the following items are as prescribed respectively in those items:
この章において、次の各号に掲げる用語の意義は、それぞれ当該各号に定めるところによる。
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);
租税特別措置 租税特別措置の適用状況の透明化等に関する法律（平成二十二年法律第八号）第二条第一項第一号に規定する租税特別措置をいう。
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;
適用額 各税負担軽減措置等の適用を受けた者がその適用を受けたことにより増加し、又は減少した税額、所得の金額その他これらに準ずる金額をいう。
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;
適用実態調査 租税特別措置の適用状況の透明化等に関する法律第二条第一項第九号に規定する適用実態調査をいう。
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.
適用実態調査情報 租税特別措置の適用状況の透明化等に関する法律第六条第一項に規定する適用実態調査情報をいう。
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。
Article 759Use of Survey Information on Actual Application, etc.
第七百五十九条（適用実態調査情報の利用等）
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.
前三条に定めるもののほか、第七百五十八条第一項の報告書の作成方法その他この章の規定を実施するために必要な事項は、総務省令で定める。
local governmentmachine translation
「地方団体」
A prefecture (道府県) or a municipality (市町村).
Defined inArticle 1, paragraph (1), item (i)· applies throughout the law
head of a local governmentmachine translation
「地方団体の長」
The governor of a prefecture (道府県知事) or the mayor of a municipality (市町村長).
Defined inArticle 1, paragraph (1), item (ii)· applies throughout the law
local taxmachine translation
「地方税」
A prefectural tax or a municipal tax, as Article 1(1)(iv) of the Local Tax Act defines local tax.
Defined inArticle 1, paragraph (1), item (iv)· applies throughout the law
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
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
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.
Prefectural or Municipal Ordinance
条例
A rule a local government makes for itself: a prefecture (都道府県), a city, town or village (市町村), or one of Tokyo's special wards (特別区) (Local Autonomy Act, Articles 1-3, 281 and 283). Its assembly (議会), whose members the residents elect, passes it (Articles 89 and 96, paragraph (1), item (i)), and its head — the governor or the mayor (Article 139) — promulgates it, that is, makes it public so that it can take effect (Article 16). The Constitution lets local governments make them within the limits of Acts (Constitution, Article 94), and one may not go against the national laws and regulations (法令), such as Acts, Cabinet Orders (政令) and Ministerial Orders (省令) (Local Autonomy Act, Article 14, paragraph (1)). Unless national laws and regulations provide otherwise, a local government can impose a duty or restrict a right only by one of these (Article 14, paragraph (2)), and it may write into one penalties for breaking it, within limits the Local Autonomy Act sets (Article 14, paragraph (3)). It is made for that local government's own affairs (Article 2, paragraph (2) and Article 14, paragraph (1)), so the same matter can be handled differently from one place to the next. It is a local rule, not a national one: an "ordinance" in the name of a national rule, such as an Ordinance for Enforcement of an Act, is usually a Ministerial Order (省令) or another national instrument.
Written by AI using Constitution, Art. 94 and Local Autonomy Act, Arts. 1-3, 2, 14, 16, 89, 96, 139, 281, 283 as a reference.