53. Must reports from political parties and/or candidates include information on itemized income?

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。
イ　個人が負担する党費又は会費
ロ　同一の者からの寄附
ハ　同一の者によつて寄附のあつせんをされた寄附
ニ　第二十二条の六第二項に規定する寄附
ホ　機関紙誌の発行その他の事業による収入
ヘ　政治資金パーティー
ト　政治資金パーティーの対価の支払
チ　政治資金パーティーの対価の支払のあつせん
リ　借入金
ヌ　その他の収入

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:
(a) Party dues or membership fees borne by individuals
(b) Donations from the same person
(c) Donations mediated by the same person
(d) Donations prescribed in Article 22-6, paragraph (2)
(e) Income from the publication of official newspapers and magazines and other undertakings
(e) Political fundraising parties
(f) Payments for political fundraising parties
(g) Arrangements for payments for political fundraising parties
(h) Borrowings
(i) Other income

Financial reports should include information on itemized income.