Search

Search provisions, jump to a law or an article

1 article

Article 701Bathing Tax

第七百一条(入湯税)

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).

鉱泉浴場所在の市町村は、環境衛生施設、鉱泉源の保護管理施設及び消防施設その他消防活動に必要な施設の整備並びに観光の振興(観光施設の整備を含む。)に要する費用に充てるため、鉱泉浴場における入湯に対し、入湯客に入湯税を課するものとする。

Read this with the articles around it

© 2026 japanlaw.orgA copy for reading and reference — not an official source, and not legal advice. Only the Japanese text published by the government has legal effect.Run by Genjido LLC (源氏道合同会社) · contact@genjido.comContactSourcesTermsPrivacy