The main text is read a page at a time: a chapter to a page, and a long chapter in runs of articles. The whole main text, and the supplementary provisions and appended tables this amendment changes. Those it leaves untouched are on the page for the text in force.
Section 4 Bathing Tax第四節 入湯税
Article 701第七百一条
Bathing Tax（入湯税）
Article 701, paragraph (1)
A municipality in which a mineral spring bath is located is to impose bathing tax on bathing guests for bathing in the mineral spring bath, to cover the costs required for the provision of environmental sanitation facilities, facilities for the protection and management of mineral spring sources, fire-fighting facilities and other facilities necessary for fire-fighting activities, and for the promotion of tourism (including the provision of tourist facilities).
The rate of bathing tax is to be, as a standard, 150 yen per bathing guest per day.
入湯税の税率は、入湯客一人一日について、百五十円を標準とするものとする。
Article 701-3第七百一条の三
Method of Collecting Bathing Tax（入湯税の徴収の方法）
Article 701-3, paragraph (1)
Bathing tax must be collected by special collection.
入湯税の徴収については、特別徴収の方法によらなければならない。
Article 701-4第七百一条の四
Procedures for Special Collection of Bathing Tax（入湯税の特別徴収の手続）
Article 701-4, paragraph (1)
Where bathing tax is to be collected by special collection, the operator of a bath or another person in a position convenient for collection must be designated as a special collection agent by the Municipal Ordinance of the municipality concerned and made to collect the tax.
The special collection agent referred to in the preceding paragraph is obliged to submit to the municipality, by the due date for payment specified by the Municipal Ordinance of the municipality concerned, a remittance return stating the tax base amount and tax amount relating to the bathing tax that the agent is to collect and other matters specified by Ordinance, and to remit the remittance to that municipality.
With respect to the portion of the remittance remitted pursuant to the preceding paragraph that corresponds to tax that the taxpayer for bathing tax has not paid to the special collection agent, the special collection agent has a right to reimbursement against that taxpayer.
Where a special collection agent has brought an action on the right to reimbursement referred to in the preceding paragraph, a municipal tax collection official must provide evidence and other necessary assistance, except where it concerns official secrets.
Authority of Tax Collection Officials to Question and Inspect in Examinations Concerning Bathing Tax（徴税吏員の入湯税に関する調査に係る質問検査権）
Article 701-5, paragraph (1)
Where necessary for an examination concerning the assessment and collection of bathing tax, a municipal tax collection official may question the following persons, or inspect the books and documents relating to the business of the person set forth in item (i) (including, where an electronic or magnetic record (meaning a record made in an electronic form, magnetic form or any other form that cannot be perceived by human senses, which is used for information processing by a computer) has been created or kept in lieu of their creation or keeping, that electronic or magnetic record; the same applies in items (i) and (ii) of paragraph (1) of the following Article) or other articles, or demand the presentation or submission of such articles (including copies thereof):
a person liable for tax or a person found to have tax liability; or
納税義務者又は納税義務があると認められる者
Article 701-5, paragraph (1), item (iii)
a person other than the persons set forth in the preceding two items who is found to have a direct relationship to the assessment and collection of the bathing tax.
前二号に掲げる者以外の者で当該入湯税の賦課徴収に関し直接関係があると認められるもの
Article 701-5, paragraph (2)
In the case referred to in the preceding paragraph, that tax collection official must carry a certificate proving his or her status and present it when requested by a person concerned.
Notwithstanding the provisions of paragraph (1), an examination concerning delinquent tax collection procedures for bathing tax is governed by Article 701-18, paragraph (6).
The authority of a municipal tax collection official under the provisions of paragraph (1) or (3) must not be construed as having been granted for the purpose of criminal investigation.
Offenses Relating to Refusal of Inspection, etc. for Bathing Tax（入湯税に係る検査拒否等に関する罪）
Article 701-6, paragraph (1)
In a case that falls under any of the following items, the person who committed the violation is to be punished by imprisonment for not more than one year or a fine of not more than 500,000 yen:
if the person refuses, obstructs or evades an inspection of books, documents or other articles under the provisions of the preceding Article;
前条の規定による帳簿書類その他の物件の検査を拒み、妨げ、又は忌避したとき。
Article 701-6, paragraph (1), item (ii)
if the person, without justifiable grounds, fails to comply with a request to present or submit articles under the provisions of paragraph (1) of the preceding Article, or presents or submits books, documents or other articles (including copies thereof) containing false entries or records;
if the person fails to answer questions put by a tax collection official under the preceding Article, or gives a false answer.
前条の規定による徴税吏員の質問に対し、答弁をしないとき、又は虚偽の答弁をしたとき。
Article 701-6, paragraph (2)
Where a representative of a corporation, or an agent, employee or other worker of a corporation or person, has committed a violation set forth in the preceding paragraph in connection with the business or property of that corporation or person, in addition to punishing the offender, the fine prescribed in that paragraph is to be imposed on that corporation or person.
Offenses Relating to Evasion of Bathing Tax（入湯税の脱税に関する罪）
Article 701-7, paragraph (1)
Where a person fails to remit all or part of the remittance relating to bathing tax that is to be collected and remitted pursuant to Article 701-4, paragraph (2), the person who committed the violation is to be punished by imprisonment for not more than five years or a fine of not more than 1,000,000 yen, or both.
Where the amount not remitted as referred to in the preceding paragraph exceeds 1,000,000 yen, the amount of the fine referred to in that paragraph may, depending on the circumstances and notwithstanding the provisions of that paragraph, be an amount exceeding 1,000,000 yen and not more than an amount equivalent to the amount not remitted.
Where the representative of a corporation, or the agent, employee or other worker of a corporation or person, has committed a violation referred to in paragraph (1) in connection with the business of that corporation or person, the fine prescribed in that paragraph is also imposed on that corporation or person, in addition to punishing the offender.
In the case where a fine is imposed on a corporation or individual for a violation referred to in paragraph (1) under the provisions of the preceding paragraph, the period of prescription is the same as that for the offense referred to in paragraph (1).
Reassessment and Determination Relating to Bathing Tax（入湯税に係る更正及び決定）
Article 701-9, paragraph (1)
Where a remittance return has been submitted pursuant to Article 701-4, paragraph (2), the mayor of the municipality may reassess the tax base amount or tax amount relating to the remittance return if it differs from what the mayor has ascertained through examination.
Where a special collection agent has not submitted the remittance return referred to in the preceding paragraph, the mayor of the municipality may, on the basis of examination, determine the tax base amount and tax amount that are to be stated in the remittance return.
The mayor of the municipality may reassess the tax base amount or tax amount reassessed or determined pursuant to the preceding two paragraphs only where the mayor discovers through examination that it is excessive, or that it is insufficient and the insufficiency is due to fraud or other wrongful acts by the special collection agent.
Where the mayor of the municipality has made a reassessment or determination pursuant to the preceding three paragraphs, the mayor must notify the special collection agent of it without delay.
Collection of Shortfall Amounts and Delinquency Charges Thereon Relating to Bathing Tax（入湯税に係る不足金額及びその延滞金の徴収）
Article 701-10, paragraph (1)
Where a reassessment or determination has been made pursuant to paragraphs (1) through (3) of the preceding Article and there is a shortfall amount (meaning the shortfall in the remittance resulting from a reassessment or the amount of remittance resulting from a determination; the same applies hereinafter to bathing tax), a municipal tax collection official must collect it, with the day on which one month has elapsed from the day on which the notice under paragraph (4) of the preceding Article was given as the due date for payment.
In the case referred to in the preceding paragraph, the shortfall amount must be collected with an amount of delinquency charge added to it, equivalent to the amount calculated by multiplying the shortfall amount by a rate of 14.6 percent per annum (7.3 percent per annum for the period until the due date for payment under the preceding paragraph or the period until the day on which one month has elapsed from the day following that due date for payment) according to the number of days in the period from the day following the due date for payment under Article 701-4, paragraph (2) (where the due date for payment has been extended, that extended due date for payment; the same applies hereinafter to bathing tax) to the date of remittance.
Where the mayor of the municipality finds that there are unavoidable reasons for the special collection agent having received the reassessment or determination under paragraph (1) or (2) of the preceding Article, the mayor may reduce or exempt the amount of delinquency charge referred to in the preceding paragraph.
Delinquency Charge on Remittance for Bathing Tax Declared and Remitted After the Due Date for Payment（納期限後に申告納入する入湯税に係る納入金の延滞金）
Article 701-11, paragraph (1)
Where a special collection agent for bathing tax remits the remittance after the due date for payment under Article 701-4, paragraph (2), the agent must remit it with an amount of delinquency charge added to the amount of remittance, equivalent to the amount calculated by multiplying that amount by a rate of 14.6 percent per annum (7.3 percent per annum for the period until the day on which one month has elapsed from the day following that due date for payment) according to the number of days in the period from the day following the due date for payment under that paragraph to the date of remittance.
Where the mayor of the municipality finds that there are unavoidable reasons for the special collection agent's failure to remit the remittance by the due date for payment under Article 701-4, paragraph (2), the mayor may reduce or exempt the amount of delinquency charge referred to in the preceding paragraph.