48. Do political parties have to report on their election campaign finances?

Source: 
公職選挙法, 1950 (2022改正)
Public Offices Election Act, 1950 (as amended by Act No.68 of 2022)

第百八十九条　出納責任者は、公職の候補者の選挙運動に関しなされた寄附及びその他の収入並びに支出について、第百八十五条第一項各号に掲げる事項を記載した報告書を、前条第一項の領収書その他の支出を証すべき書面の写しを添付して、次の各号の定めるところにより、当該選挙に関する事務を管理する選挙管理委員会に提出しなければならない。

Article 189. The treasurer shall submit a report detailing the matters listed in each item of Article 185, paragraph 1, concerning donations and other income and expenditures made in connection with the election campaign of a candidate for public office, attaching copies of receipts and other documents evidencing expenditures as specified in the preceding Article, paragraph 1, to the election administration committee managing the affairs of the relevant election, in accordance with the provisions of the following items.

The Public Offices Election Act requires that the treasurer shall submit a report on income and expenditures.