54. Must reports from political parties and/or candidates include information on itemized spending?

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。
二　すべての支出について、その総額及び総務省令で定める項目別の金額並びに人件費、光熱水費その他の総務省令で定める経費以外の経費の支出（一件当たりの金額（数回にわたつてされたときは、その合計金額）が五万円以上のものに限る。）について、その支出を受けた者の氏名及び住所並びに当該支出の目的、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:
(ii) For all expenditures: the total amount and the amounts by category specified by Ministry of Internal Affairs and Communications Ordinance; and for expenditures other than personnel expenses, utility expenses, and other expenses specified by Ministry of Internal Affairs and Communications Ordinance (limited to those where the amount per item (or the total amount if made in multiple installments) is ¥50,000 or more): the name and address of the recipient of the expenditure, the purpose of the expenditure, the amount, and the date.

Financial reports should include information on itemized spending.