# 地方税法 / Local Tax Act — 第七百五十八条 (Article 758)

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- Law: 地方税法 (Local Tax Act), 昭和二十五年法律第二百二十六号
- English title "Local Tax Act": Ministry of Justice translation database, which lists the title
- Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say.
- Provision: 第七百五十八条 (Article 758)（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） — address `art-758`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-758
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-758
- Every provision below carries its address and both URLs on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.

Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.

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### 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） — Preparation and Submission of Reports on the Status of Application of Tax Burden Reduction Measures, etc. in Local Taxes
<sup>caption: machine translation, not official</sup>
<sup>art-758 · https://japanlaw.org/ja/local-tax-act/art-758 · https://japanlaw.org/l/325AC0000000226/art-758</sup>

**第一項**  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。
<sup>art-758/par-1 · https://japanlaw.org/ja/local-tax-act/art-758/par-1 · https://japanlaw.org/l/325AC0000000226/art-758/par-1</sup>
The Minister for Internal Affairs and Communications must prepare, each fiscal year, a report stating the following matters:
<sup>machine translation, not official</sup>

  **一**  税負担軽減措置等に該当する措置又は特例ごとの適用額の総額
  <sup>art-758/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/art-758/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-758/par-1/item-1</sup>
  the total applied amount for each measure or special provision that falls under tax burden reduction measures, etc.;
  <sup>machine translation, not official</sup>

  **二**  適用実態調査情報に基づき推計した租税特別措置（所得税又は法人税に係るもので財務大臣が適用実態調査を実施したものに限る。次号及び次条において同じ。）ごとの道府県民税、事業税又は市町村民税への影響額
  <sup>art-758/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/art-758/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-758/par-1/item-2</sup>
  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
  <sup>machine translation, not official</sup>

  **三**  その他税負担軽減措置等の適用の状況及び租税特別措置の道府県民税、事業税又は市町村民税への影響の状況の透明化を図るために必要な事項
  <sup>art-758/par-1/item-3 · https://japanlaw.org/ja/local-tax-act/art-758/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-758/par-1/item-3</sup>
  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.
  <sup>machine translation, not official</sup>

**第二項**  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。
<sup>art-758/par-2 · https://japanlaw.org/ja/local-tax-act/art-758/par-2 · https://japanlaw.org/l/325AC0000000226/art-758/par-2</sup>
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.
<sup>machine translation, not official</sup>

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## Cites
- art-758/par-1/item-2: 次号 → 地方税法 第七百五十八条第一項第三号 (Article 758, paragraph (1), item (iii)), art-758/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/art-758/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-758/par-1/item-3
- art-758/par-1/item-2: 次条 → 地方税法 第七百五十九条 (Article 759), art-759 — https://japanlaw.org/ja/local-tax-act/art-759 · https://japanlaw.org/l/325AC0000000226/art-759
- art-758/par-2: 前項 → 地方税法 第七百五十八条第一項 (Article 758, paragraph (1)), art-758/par-1 — https://japanlaw.org/ja/local-tax-act/art-758/par-1 · https://japanlaw.org/l/325AC0000000226/art-758/par-1

## Cited by

5 provisions cite this one. No official source publishes this direction.

- 地方税法 第七百五十八条第一項第二号（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） — https://japanlaw.org/ja/local-tax-act/art-758/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-758/par-1/item-2
- 地方税法 第七百五十八条第二項（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） — https://japanlaw.org/ja/local-tax-act/art-758/par-2 · https://japanlaw.org/l/325AC0000000226/art-758/par-2
- 地方税法 第七百五十九条第一項（適用実態調査情報の利用等） — https://japanlaw.org/ja/local-tax-act/art-759/par-1 · https://japanlaw.org/l/325AC0000000226/art-759/par-1
- 地方税法 第七百五十九条第四項（適用実態調査情報の利用等） — https://japanlaw.org/ja/local-tax-act/art-759/par-4 · https://japanlaw.org/l/325AC0000000226/art-759/par-4
- 地方税法 第七百六十条第一項（総務省令への委任） — https://japanlaw.org/ja/local-tax-act/art-760/par-1 · https://japanlaw.org/l/325AC0000000226/art-760/par-1

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text in force from 2026-10-16 (https://laws.e-gov.go.jp/law/325AC0000000226/20261016_508AC0000000002), retrieved 2026-10-27
- Japanese Law Translation Database System, Ministry of Justice (法務省) — 地方税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/487), retrieved 2026-09-18
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-182, translated 2026-10-28
- This site's parser, version 218 — 地方税法 — structure, counts, cross-references and defined terms, computed 2026-10-27