52. Must reports from political parties and/or candidates reveal the identity of donors?

Source: 
政治資金規正法, 1948 (2022改正)
Political Funds Control Act, 1948 (as amended by Act No.68 of 2022)

第十二条　政治団体の会計責任者は、毎年十二月三十一日現在で、当該政治団体に係るその年における収入、支出その他の事項で次に掲げるものを記載した報告書を、その日の翌日から三月以内に、第六条第一項各号の区分に応じ当該各号に掲げる都道府県の選挙管理委員会又は総務大臣に提出しなければならない。
ロ　同一の者からの寄附で、その金額の合計額が年間五万円を超えるものについては、その寄附をした者の氏名、住所及び職業、当該寄附の金額及び年月日並びに当該寄附をした者が第二十二条の五第一項本文に規定する者であつて同項ただし書に規定するものであるときはその旨
ト　一の政治資金パーティーの対価に係る収入のうち、同一の者からの政治資金パーティーの対価の支払で、その金額の合計額が二十万円を超えるものについては、その年における対価の支払について、当該対価の支払をした者の氏名、住所及び職業並びに当該対価の支払に係る収入の金額及び年月日

Article 12 The accounting officer of a political organization shall, within three months from the day following December 31 of each year, submit a report to the prefectural election administration committee or the Minister of Internal Affairs and Communications, as specified in the respective items of Article 6, paragraph 1, based on the classification set forth in those items. This report shall include the following items pertaining to the organization's income, expenditures, and other matters for that year as of December 31:
(b) For donations from the same person whose total amount exceeds 50,000 yen annually: the name, address, and occupation of the donor; the amount and date of the donation; and if the donor is a person prescribed in the main clause of Article 22-5, paragraph (1) and falls under the proviso of the same paragraph, a statement to that effect.
(e) For income pertaining to the consideration for a single political funds party, where the total amount of payments for the consideration for the political funds party from the same person exceeds ¥200,000, the name, address, and occupation of the person making the payment for the consideration during that year, the amount and date of the income pertaining to the payment for the consideration

Financial reports should disclose the names of (1) those who donate more than 50,000 yen and (2) those who spend more than 200,000 yen in a fund-raising party.