# 地方税法 / Local Tax Act — 第四節 (Chapter 4, Section 4)

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- Law: 地方税法 (Local Tax Act), 昭和二十五年法律第二百二十六号
- English title "Local Tax Act": Ministry of Justice translation database, which lists the title
- Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say.
- Provision: 第四節 (Chapter 4, Section 4) — address `ch-4/sec-4`
- Text: the text as amended with effect from 2027-04-01, standing until 2027-04-15 as now scheduled, since the next amendment's day is not fixed — NOT yet in force (revision 20270401_507AC0000000007)
- URL (this text's page, at this provision): https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701#ch-4/sec-4
- The same address in the text in force (its wording there may differ): https://japanlaw.org/en/local-tax-act/ch-4/sec-4
- Every provision below carries its address and its place on this text's page on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.

Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.
The Ministry's English is given only where this text's Japanese is a wording
the Ministry translated — the same as the text in force, or for a text not yet
in force, a wording it translated ahead; every other paragraph's English is
machine translation.

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## 第四節　入湯税 — Section 4 Bathing Tax
<sup>heading: machine translation, not official</sup>
<sup>ch-4/sec-4 · https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701#ch-4/sec-4</sup>

### 第七百一条（入湯税） — Bathing Tax
<sup>caption: machine translation, not official</sup>
<sup>art-701 · https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701#art-701</sup>

  **第一項**  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。
  <sup>art-701/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701#art-701/par-1</sup>
  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).
  <sup>machine translation, not official</sup>

### 第七百一条の二（入湯税の税率） — Rate of Bathing Tax
<sup>caption: machine translation, not official</sup>
<sup>art-701-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701#art-701-2</sup>

  **第一項**  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。
  <sup>art-701-2/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701#art-701-2/par-1</sup>
  The rate of bathing tax is to be, as a standard, 150 yen per bathing guest per day.
  <sup>machine translation, not official</sup>

### 第七百一条の三（入湯税の徴収の方法） — Method of Collecting Bathing Tax
<sup>caption: machine translation, not official</sup>
<sup>art-701-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701#art-701-3</sup>

  **第一項**  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。
  <sup>art-701-3/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701#art-701-3/par-1</sup>
  Bathing tax must be collected by special collection.
  <sup>machine translation, not official</sup>

### 第七百一条の四（入湯税の特別徴収の手続） — Procedures for Special Collection of Bathing Tax
<sup>caption: machine translation, not official</sup>
<sup>art-701-4 · https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701#art-701-4</sup>

  **第一項**  入湯税を特別徴収によつて徴収しようとする場合においては、浴場の経営者その他徴収の便宜を有する者を当該市町村の条例によつて特別徴収義務者として指定し、これに徴収させなければならない。
  <sup>art-701-4/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701#art-701-4/par-1</sup>
  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.
  <sup>machine translation, not official</sup>

  **第二項**  前項の特別徴収義務者は、当該市町村の条例で定める納期限までにその徴収すべき入湯税に係る課税標準額、税額その他条例で定める事項を記載した納入申告書を市町村に提出し、及びその納入金を当該市町村に納入する義務を負う。
  <sup>art-701-4/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701#art-701-4/par-2</sup>
  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.
  <sup>machine translation, not official</sup>

  **第三項**  前項の規定によつて納入した納入金のうち入湯税の納税者が特別徴収義務者に支払わなかつた税金に相当する部分については、特別徴収義務者は、当該納税者に対して求償権を有する。
  <sup>art-701-4/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701#art-701-4/par-3</sup>
  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.
  <sup>machine translation, not official</sup>

  **第四項**  特別徴収義務者が前項の求償権に基いて訴を提起した場合においては、市町村の徴税吏員は、職務上の秘密に関する場合を除くほか、証拠の提供その他必要な援助を与えなければならない。
  <sup>art-701-4/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701#art-701-4/par-4</sup>
  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.
  <sup>machine translation, not official</sup>

### 第七百一条の五（徴税吏員の入湯税に関する調査に係る質問検査権） — Authority of Tax Collection Officials to Question and Inspect in Examinations Concerning Bathing Tax
<sup>caption: machine translation, not official</sup>
<sup>art-701-5 · https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701#art-701-5</sup>

  **第一項**  市町村の徴税吏員は、入湯税の賦課徴収に関する調査のために必要がある場合においては、次に掲げる者に質問し、又は第一号の者の事業に関する帳簿書類（その作成又は保存に代えて電磁的記録（電子的方式、磁気的方式その他の人の知覚によつては認識することができない方式で作られる記録であつて、電子計算機による情報処理の用に供されるものをいう。）の作成又は保存がされている場合における当該電磁的記録を含む。次条第一項第一号及び第二号において同じ。）その他の物件を検査し、若しくは当該物件（その写しを含む。）の提示若しくは提出を求めることができる。
  <sup>art-701-5/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701#art-701-5/par-1</sup>
  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):
  <sup>machine translation, not official</sup>

    **一**  特別徴収義務者
    <sup>art-701-5/par-1/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701#art-701-5/par-1/item-1</sup>
    a special collection agent;
    <sup>machine translation, not official</sup>

    **二**  納税義務者又は納税義務があると認められる者
    <sup>art-701-5/par-1/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701#art-701-5/par-1/item-2</sup>
    a person liable for tax or a person found to have tax liability; or
    <sup>machine translation, not official</sup>

    **三**  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
    <sup>art-701-5/par-1/item-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701#art-701-5/par-1/item-3</sup>
    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.
    <sup>machine translation, not official</sup>

  **第二項**  前項の場合においては、当該徴税吏員は、その身分を証明する証票を携帯し、関係人の請求があつたときは、これを提示しなければならない。
  <sup>art-701-5/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701#art-701-5/par-2</sup>
  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.
  <sup>machine translation, not official</sup>

  **第三項**  市町村の徴税吏員は、政令で定めるところにより、第一項の規定により提出を受けた物件を留め置くことができる。
  <sup>art-701-5/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701#art-701-5/par-3</sup>
  A municipal tax collection official may, as provided by Cabinet Order, retain the articles submitted pursuant to the provisions of paragraph (1).
  <sup>machine translation, not official</sup>

  **第四項**  入湯税に係る滞納処分に関する調査については、第一項の規定にかかわらず、第七百一条の十八第六項の定めるところによる。
  <sup>art-701-5/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701#art-701-5/par-4</sup>
  Notwithstanding the provisions of paragraph (1), an examination concerning delinquent tax collection procedures for bathing tax is governed by Article 701-18, paragraph (6).
  <sup>machine translation, not official</sup>

  **第五項**  第一項又は第三項の規定による市町村の徴税吏員の権限は、犯罪捜査のために認められたものと解釈してはならない。
  <sup>art-701-5/par-5 · https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701#art-701-5/par-5</sup>
  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.
  <sup>machine translation, not official</sup>

### 第七百一条の六（入湯税に係る検査拒否等に関する罪） — Offenses Relating to Refusal of Inspection, etc. for Bathing Tax
<sup>caption: machine translation, not official</sup>
<sup>art-701-6 · https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701#art-701-6</sup>

  **第一項**  次の各号のいずれかに該当する場合には、その違反行為をした者は、一年以下の拘禁刑又は五十万円以下の罰金に処する。
  <sup>art-701-6/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701#art-701-6/par-1</sup>
  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:
  <sup>machine translation, not official</sup>

    **一**  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。
    <sup>art-701-6/par-1/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701#art-701-6/par-1/item-1</sup>
    if the person refuses, obstructs or evades an inspection of books, documents or other articles under the provisions of the preceding Article;
    <sup>machine translation, not official</sup>

    **二**  前条第一項の規定による物件の提示又は提出の要求に対し、正当な理由がなくこれに応ぜず、又は偽りの記載若しくは記録をした帳簿書類その他の物件（その写しを含む。）を提示し、若しくは提出したとき。
    <sup>art-701-6/par-1/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701#art-701-6/par-1/item-2</sup>
    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;
    <sup>machine translation, not official</sup>

    **三**  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。
    <sup>art-701-6/par-1/item-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701#art-701-6/par-1/item-3</sup>
    if the person fails to answer questions put by a tax collection official under the preceding Article, or gives a false answer.
    <sup>machine translation, not official</sup>

  **第二項**  法人の代表者又は法人若しくは人の代理人、使用人その他の従業者がその法人又は人の業務又は財産に関して前項の違反行為をした場合には、その行為者を罰するほか、その法人又は人に対し、同項の罰金刑を科する。
  <sup>art-701-6/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701#art-701-6/par-2</sup>
  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.
  <sup>machine translation, not official</sup>

### 第七百一条の七（入湯税の脱税に関する罪） — Offenses Relating to Evasion of Bathing Tax
<sup>caption: machine translation, not official</sup>
<sup>art-701-7 · https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701#art-701-7</sup>

  **第一項**  第七百一条の四第二項の規定により徴収して納入すべき入湯税に係る納入金の全部又は一部を納入しなかつたときは、その違反行為をした者は、五年以下の拘禁刑若しくは百万円以下の罰金に処し、又はこれを併科する。
  <sup>art-701-7/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701#art-701-7/par-1</sup>
  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.
  <sup>machine translation, not official</sup>

  **第二項**  前項の納入しなかつた金額が百万円を超える場合には、情状により、同項の罰金の額は、同項の規定にかかわらず、百万円を超える額でその納入しなかつた金額に相当する額以下の額とすることができる。
  <sup>art-701-7/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701#art-701-7/par-2</sup>
  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.
  <sup>machine translation, not official</sup>

  **第三項**  法人の代表者又は法人若しくは人の代理人、使用人その他の従業者がその法人又は人の業務に関して第一項の違反行為をした場合には、その行為者を罰するほか、その法人又は人に対し、同項の罰金刑を科する。
  <sup>art-701-7/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701#art-701-7/par-3</sup>
  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.
  <sup>machine translation, not official</sup>

  **第四項**  前項の規定により第一項の違反行為につき法人又は人に罰金刑を科する場合における時効の期間は、同項の罪についての時効の期間による。
  <sup>art-701-7/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701#art-701-7/par-4</sup>
  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).
  <sup>machine translation, not official</sup>

### 第七百一条の八  〔削除 / repealed〕
<sup>art-701-8 · https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701#art-701-8</sup>

  **第一項**  削除
  <sup>art-701-8/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701#art-701-8/par-1</sup>
  <sup>no English for this paragraph</sup>

### 第七百一条の九（入湯税に係る更正及び決定） — Reassessment and Determination Relating to Bathing Tax
<sup>caption: machine translation, not official</sup>
<sup>art-701-9 · https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701#art-701-9</sup>

  **第一項**  市町村長は、第七百一条の四第二項の規定による納入申告書の提出があつた場合において、当該納入申告に係る課税標準額又は税額がその調査したところと異なるときは、これを更正することができる。
  <sup>art-701-9/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701#art-701-9/par-1</sup>
  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.
  <sup>machine translation, not official</sup>

  **第二項**  市町村長は、特別徴収義務者が前項の納入申告書を提出しなかつた場合においては、その調査によつて、納入申告すべき課税標準額及び税額を決定することができる。
  <sup>art-701-9/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701#art-701-9/par-2</sup>
  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.
  <sup>machine translation, not official</sup>

  **第三項**  市町村長は、前二項の規定によつて更正し、又は決定した課税標準額又は税額について、調査によつて、過大であることを発見した場合又は過少であり、かつ、過少であることが特別徴収義務者の詐偽その他不正の行為によるものであることを発見した場合に限り、これを更正することができる。
  <sup>art-701-9/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701#art-701-9/par-3</sup>
  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.
  <sup>machine translation, not official</sup>

  **第四項**  市町村長は、前三項の規定によつて更正し、又は決定した場合においては、遅滞なく、これを特別徴収義務者に通知しなければならない。
  <sup>art-701-9/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701#art-701-9/par-4</sup>
  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.
  <sup>machine translation, not official</sup>

### 第七百一条の十（入湯税に係る不足金額及びその延滞金の徴収） — Collection of Shortfall Amounts and Delinquency Charges Thereon Relating to Bathing Tax
<sup>caption: machine translation, not official</sup>
<sup>art-701-10 · https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701#art-701-10</sup>

  **第一項**  市町村の徴税吏員は、前条第一項から第三項までの規定による更正又は決定があつた場合において、不足金額（更正による納入金の不足額又は決定による納入金額をいう。以下入湯税について同じ。）があるときは、同条第四項の通知をした日から一月を経過した日を納期限として、これを徴収しなければならない。
  <sup>art-701-10/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701#art-701-10/par-1</sup>
  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.
  <sup>machine translation, not official</sup>

  **第二項**  前項の場合においては、その不足金額に第七百一条の四第二項の納期限（納期限の延長があつたときは、その延長された納期限とする。以下入湯税について同じ。）の翌日から納入の日までの期間の日数に応じ、年十四・六パーセント（前項の納期限までの期間又は当該納期限の翌日から一月を経過する日までの期間については、年七・三パーセント）の割合を乗じて計算した金額に相当する延滞金額を加算して徴収しなければならない。
  <sup>art-701-10/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701#art-701-10/par-2</sup>
  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.
  <sup>machine translation, not official</sup>

  **第三項**  市町村長は、特別徴収義務者が前条第一項又は第二項の規定による更正又は決定を受けたことについてやむを得ない理由があると認める場合においては、前項の延滞金額を減免することができる。
  <sup>art-701-10/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701#art-701-10/par-3</sup>
  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.
  <sup>machine translation, not official</sup>

### 第七百一条の十一（納期限後に申告納入する入湯税に係る納入金の延滞金） — Delinquency Charge on Remittance for Bathing Tax Declared and Remitted After the Due Date for Payment
<sup>caption: machine translation, not official</sup>
<sup>art-701-11 · https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701#art-701-11</sup>

  **第一項**  入湯税の特別徴収義務者は、第七百一条の四第二項の納期限後にその納入金を納入する場合においては、当該納入金額に、同項の納期限の翌日から納入の日までの期間の日数に応じ、年十四・六パーセント（当該納期限の翌日から一月を経過する日までの期間については、年七・三パーセント）の割合を乗じて計算した金額に相当する延滞金額を加算して納入しなければならない。
  <sup>art-701-11/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701#art-701-11/par-1</sup>
  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.
  <sup>machine translation, not official</sup>

  **第二項**  市町村長は、特別徴収義務者が第七百一条の四第二項の納期限までに納入金を納入しなかつたことについてやむを得ない理由があると認める場合においては、前項の延滞金額を減免することができる。
  <sup>art-701-11/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701#art-701-11/par-2</sup>
  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.
  <sup>machine translation, not official</sup>

### 第七百一条の十二（入湯税に係る納入金の過少申告加算金及び不申告加算金） — Additional Charges for Understatement and for Failure to File on Remittance for Bathing Tax
<sup>caption: machine translation, not official</sup>
<sup>art-701-12 · https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701-12#art-701-12</sup>

  **第一項**  納入申告書の提出期限までにその提出があつた場合（納入申告書の提出期限後にその提出があつた場合において、次項ただし書又は第八項の規定の適用があるときを含む。以下この項において同じ。）において、第七百一条の九第一項又は第三項の規定による更正があつたときは、市町村長は、当該更正前の納入申告に係る課税標準額又は税額に誤りがあつたことについて正当な理由がないと認める場合には、当該更正による不足金額（以下この項において「対象不足金額」という。）に百分の十の割合を乗じて計算した金額（当該対象不足金額（当該更正前にその更正に係る入湯税について更正があつた場合には、その更正による不足金額の合計額（当該更正前の納入申告に係る課税標準額又は税額に誤りがあつたことについて正当な理由があると認められたときは、その更正による不足金額を控除した金額とし、当該入湯税について当該納入すべき金額を減少させる更正又は更正に係る審査請求若しくは訴えについての裁決若しくは判決による原処分の異動があつたときは、これらにより減少した部分の金額に相当する金額を控除した金額とする。）を加算した金額とする。）が納入申告書の提出期限までにその提出があつた場合における当該納入申告書に係る税額に相当する金額と五十万円とのいずれか多い金額を超えるときは、その超える部分に相当する金額（当該対象不足金額が当該超える部分に相当する金額に満たないときは、当該対象不足金額）に百分の五の割合を乗じて計算した金額を加算した金額とする。）に相当する過少申告加算金額を徴収しなければならない。
  <sup>art-701-12/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701-12#art-701-12/par-1</sup>
  Where a remittance return has been submitted by the deadline for filing it (including the case where it was submitted after the deadline for filing and the proviso to the following paragraph or paragraph (8) applies; the same applies hereinafter in this paragraph) and a reassessment has been made pursuant to Article 701-9, paragraph (1) or (3), the mayor of the municipality must, if the mayor finds that there is no justifiable reason for the error in the tax base amount or tax amount relating to the remittance return before the reassessment, collect an amount of additional charge for understatement equivalent to the amount calculated by multiplying the shortfall amount resulting from the reassessment (hereinafter in this paragraph referred to as the "covered shortfall") by 10 percent (where the covered shortfall (where a reassessment relating to the bathing tax concerned was made before that reassessment, the amount obtained by adding the total of the shortfall amounts resulting from those reassessments (where it was found that there was a justifiable reason for the error in the tax base amount or tax amount relating to the remittance return before that reassessment, the amount obtained by deducting the shortfall amount resulting from that reassessment, and where, with respect to the bathing tax, a reassessment reducing the amount to be remitted, or an alteration of the original disposition by a ruling or judgment on a request for review or an action relating to a reassessment, has been made, the amount obtained by deducting the amount equivalent to the portion reduced thereby)) exceeds the greater of the amount equivalent to the tax amount relating to the remittance return where it was submitted by the deadline for filing and 500,000 yen, the amount obtained by adding the amount calculated by multiplying the amount equivalent to the excess portion (where the covered shortfall is less than the amount equivalent to the excess portion, the covered shortfall) by 5 percent).
  <sup>machine translation, not official</sup>

  **第二項**  次の各号のいずれかに該当する場合には、市町村長は、当該各号に規定する納入申告、決定又は更正により納入すべき税額に百分の十五の割合を乗じて計算した金額に相当する不申告加算金額を徴収しなければならない。ただし、納入申告書の提出期限までにその提出がなかつたことについて正当な理由があると認められる場合は、この限りでない。
  <sup>art-701-12/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701-12#art-701-12/par-2</sup>
  In the case falling under any of the following items, the mayor of the municipality must collect the amount of additional charge for failure to file equivalent to the amount calculated by multiplying the tax amount to be remitted by the remittance return, determination or reassessment prescribed in that item by a rate of 15 percent; provided, however, that this does not apply where it is found that there were justifiable grounds for the remittance return not having been submitted by the deadline for filing it.
  <sup>machine translation, not official</sup>

    **一**  納入申告書の提出期限後にその提出があつた場合又は第七百一条の九第二項の規定による決定があつた場合
    <sup>art-701-12/par-2/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701-12#art-701-12/par-2/item-1</sup>
    where the remittance return was submitted after the deadline for filing, or where a determination was made pursuant to Article 701-9, paragraph (2);
    <sup>machine translation, not official</sup>

    **二**  納入申告書の提出期限後にその提出があつた後において第七百一条の九第一項又は第三項の規定による更正があつた場合
    <sup>art-701-12/par-2/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701-12#art-701-12/par-2/item-2</sup>
    where, after the remittance return was submitted after the deadline for filing, a reassessment was made pursuant to Article 701-9, paragraph (1) or (3); or
    <sup>machine translation, not official</sup>

    **三**  第七百一条の九第二項の規定による決定があつた後において同条第三項の規定による更正があつた場合
    <sup>art-701-12/par-2/item-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701-12#art-701-12/par-2/item-3</sup>
    where, after a determination was made pursuant to Article 701-9, paragraph (2), a reassessment was made pursuant to paragraph (3) of that Article.
    <sup>machine translation, not official</sup>

  **第三項**  前項の規定に該当する場合（同項ただし書又は第八項の規定の適用がある場合を除く。次項及び第五項において同じ。）において、前項に規定する納入すべき税額（同項第二号又は第三号に該当する場合には、これらの規定に規定する更正前にされた当該入湯税に係る納入申告書の提出期限後の納入申告又は第七百一条の九第一項から第三項までの規定による更正若しくは決定により納入すべき税額の合計額（当該納入すべき税額を減少させる更正又は更正に係る審査請求若しくは訴えについての裁決若しくは判決による原処分の異動があつたときは、これらにより減少した部分の税額に相当する金額を控除した金額とする。次項において「累積納入税額」という。）を加算した金額。次項において「加算後累積納入税額」という。）が五十万円を超えるときは、前項に規定する不申告加算金額は、同項の規定にかかわらず、同項の規定により計算した金額に、その超える部分に相当する金額（同項に規定する納入すべき税額が当該超える部分に相当する金額に満たないときは、当該納入すべき税額）に百分の五の割合を乗じて計算した金額を加算した金額とする。
  <sup>art-701-12/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701-12#art-701-12/par-3</sup>
  In the case falling under the provisions of the preceding paragraph (excluding the case where the proviso to that paragraph or paragraph (8) applies; the same applies in the following paragraph and paragraph (5)), where the tax amount to be remitted prescribed in the preceding paragraph (in the case falling under item (ii) or (iii) of that paragraph, the amount obtained by adding to that tax amount the total of the tax amounts to be remitted by a remittance return filed after the deadline for filing with respect to the bathing tax concerned, or by a reassessment or determination under Article 701-9, paragraphs (1) through (3), made before the reassessment prescribed in those items (where a reassessment reducing the tax amount to be remitted, or an alteration of the original disposition by a ruling or judgment on a request for review or an action relating to a reassessment, has been made, the amount obtained by deducting the amount equivalent to the tax amount of the portion reduced thereby; hereinafter in the following paragraph referred to as the "cumulative remitted tax amount"); hereinafter in the following paragraph referred to as the "cumulative remitted tax amount after addition") exceeds 500,000 yen, the amount of additional charge for failure to file prescribed in the preceding paragraph is, notwithstanding the provisions of that paragraph, the amount obtained by adding to the amount calculated pursuant to that paragraph the amount calculated by multiplying the amount equivalent to the excess portion (where the tax amount to be remitted prescribed in that paragraph is less than the amount equivalent to the excess portion, that tax amount) by 5 percent.
  <sup>machine translation, not official</sup>

  **第四項**  第二項の規定に該当する場合において、加算後累積納入税額（当該加算後累積納入税額の計算の基礎となつた事実のうちに同項各号に規定する納入申告、決定又は更正前の税額の計算の基礎とされていなかつたことについて当該特別徴収義務者の責めに帰すべき事由がないと認められるものがあるときは、その事実に基づく税額として政令で定めるところにより計算した金額を控除した税額）が三百万円を超えるときは、同項に規定する不申告加算金額は、前二項の規定にかかわらず、加算後累積納入税額を次の各号に掲げる金額に区分してそれぞれの金額に当該各号に定める割合を乗じて計算した金額の合計額から累積納入税額を当該各号に掲げる金額に区分してそれぞれの金額に当該各号に定める割合を乗じて計算した金額の合計額を控除した金額とする。
  <sup>art-701-12/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701-12#art-701-12/par-4</sup>
  In the case falling under paragraph (2), where the cumulative remitted tax amount after addition (where, among the facts that formed the basis for calculating that cumulative remitted tax amount after addition, there is any that is found not to have been included in the basis for calculating the tax amount before the remittance return, determination or reassessment prescribed in each item of paragraph (2) for reasons not attributable to the special collection agent, the tax amount after deducting the amount calculated, as provided by Cabinet Order, as the tax amount based on that fact) exceeds 3,000,000 yen, the amount of additional charge for failure to file prescribed in paragraph (2) is, notwithstanding the preceding two paragraphs, to be the amount obtained by deducting, from the total of the amounts calculated by dividing the cumulative remitted tax amount after addition into the amounts listed in the following items and multiplying each amount by the rate specified in the relevant item, the total of the amounts calculated by dividing the cumulative remitted tax amount into the amounts listed in those items and multiplying each amount by the rate specified in the relevant item.
  <sup>machine translation, not official</sup>

    **一**  五十万円以下の部分に相当する金額　百分の十五の割合
    <sup>art-701-12/par-4/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701-12#art-701-12/par-4/item-1</sup>
    The amount equivalent to the portion not exceeding 500,000 yen: a rate of 15 percent
    <sup>machine translation, not official</sup>

    **二**  五十万円を超え三百万円以下の部分に相当する金額　百分の二十の割合
    <sup>art-701-12/par-4/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701-12#art-701-12/par-4/item-2</sup>
    The amount equivalent to the portion exceeding 500,000 yen and not exceeding 3,000,000 yen: a rate of 20 percent
    <sup>machine translation, not official</sup>

    **三**  三百万円を超える部分に相当する金額　百分の三十の割合
    <sup>art-701-12/par-4/item-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701-12#art-701-12/par-4/item-3</sup>
    The amount equivalent to the portion exceeding 3,000,000 yen: a rate of 30 percent
    <sup>machine translation, not official</sup>

  **第五項**  第二項の規定に該当する場合において、次の各号のいずれかに該当するときは、同項に規定する不申告加算金額は、前三項の規定にかかわらず、これらの規定により計算した金額に、第二項に規定する納入すべき税額に百分の十の割合を乗じて計算した金額を加算した金額とする。
  <sup>art-701-12/par-5 · https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701-12#art-701-12/par-5</sup>
  In the case falling under paragraph (2), when any of the following items applies, the amount of the additional charge for failure to file prescribed in that paragraph is, notwithstanding the preceding three paragraphs, the amount calculated under those paragraphs plus the amount calculated by multiplying the tax amount to be remitted prescribed in paragraph (2) by a rate of 10 percent.
  <sup>machine translation, not official</sup>

    **一**  納入申告書の提出期限後のその提出（当該納入申告書に係る入湯税について市町村長の調査による決定があるべきことを予知してされたものに限る。次号において同じ。）又は第七百一条の九第一項から第三項までの規定による更正若しくは決定があつた日の前日から起算して五年前の日までの間に、入湯税について、不申告加算金（次項の規定の適用があるものを除く。同号において同じ。）又は重加算金（次条第三項第一号において「不申告加算金等」という。）を徴収されたことがある場合
    <sup>art-701-12/par-5/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701-12#art-701-12/par-5/item-1</sup>
    In the case where, during the period up to the day five years before the day preceding the day on which the remittance return was filed after the deadline for filing (limited to a remittance return filed with foreknowledge that a determination based on an investigation by the mayor of the municipality would be made regarding the bathing tax relating to that remittance return; the same applies in the following item), or a reassessment or determination under Article 701-9, paragraphs (1) to (3) was made, an additional charge for failure to file (excluding one to which the following paragraph applies; the same applies in that item) or a substantial additional charge (referred to as "additional charge for failure to file, etc." in Article 701-13, paragraph (3), item (i)) has been collected with respect to bathing tax
    <sup>machine translation, not official</sup>

    **二**  納入申告書の提出期限後のその提出又は第七百一条の九第一項から第三項までの規定による更正若しくは決定に係る入湯税の特別徴収義務が成立した日の属する年の前年及び前々年に特別徴収義務が成立した入湯税について、不申告加算金若しくは重加算金（次条第二項の規定の適用があるものに限る。）（以下この号及び次条第三項第二号において「特定不申告加算金等」という。）を徴収されたことがあり、又は特定不申告加算金等に係る決定をすべきと認める場合
    <sup>art-701-12/par-5/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701-12#art-701-12/par-5/item-2</sup>
    In the case where an additional charge for failure to file or a substantial additional charge (limited to one to which Article 701-13, paragraph (2) applies) (hereinafter referred to as "specified additional charge for failure to file, etc." in this item and Article 701-13, paragraph (3), item (ii)) has been collected with respect to bathing tax for which special collection obligation arose in the year preceding, and the year before the year preceding, the year containing the day on which the special collection obligation arose for the bathing tax relating to the remittance return filed after the deadline for filing, or a reassessment or determination under Article 701-9, paragraphs (1) to (3), or it is found that a determination should be made regarding a specified additional charge for failure to file, etc.
    <sup>machine translation, not official</sup>

  **第六項**  納入申告書の提出期限後にその提出があつた場合において、その提出が当該納入申告書に係る入湯税について市町村長の調査による決定があるべきことを予知してされたものでないときは、当該納入申告書に係る税額に係る第二項に規定する不申告加算金額は、同項から第四項までの規定にかかわらず、当該税額に百分の五の割合を乗じて計算した金額に相当する額とする。
  <sup>art-701-12/par-6 · https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701-12#art-701-12/par-6</sup>
  In the case where a remittance return is filed after the deadline for filing, if the filing was not made with foreknowledge that a determination based on an investigation by the mayor of the municipality would be made regarding the bathing tax relating to that remittance return, the amount of additional charge for failure to file prescribed in paragraph (2) on the tax amount relating to that remittance return is, notwithstanding paragraphs (2) to (4), to be an amount equivalent to the amount calculated by multiplying that tax amount by a rate of 5 percent.
  <sup>machine translation, not official</sup>

  **第七項**  市町村長は、第一項の規定により徴収すべき過少申告加算金額又は第二項の規定により徴収すべき不申告加算金額を決定した場合には、遅滞なく、これを特別徴収義務者に通知しなければならない。
  <sup>art-701-12/par-7 · https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701-12#art-701-12/par-7</sup>
  The mayor of the municipality must, without delay, notify the special collection agent when the mayor has determined the amount of additional charge for understatement to be collected under paragraph (1) or the amount of additional charge for failure to file to be collected under paragraph (2).
  <sup>machine translation, not official</sup>

  **第八項**  第二項の規定は、第六項の規定に該当する納入申告書の提出があつた場合において、その提出が、納入申告書の提出期限までに提出する意思があつたと認められる場合として政令で定める場合に該当して行われたものであり、かつ、納入申告書の提出期限から一月を経過する日までに行われたものであるときは、適用しない。
  <sup>art-701-12/par-8 · https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701-12#art-701-12/par-8</sup>
  The provisions of paragraph (2) do not apply when a remittance return falling under paragraph (6) has been filed, if that filing was made in a case specified by Cabinet Order as one in which it is found that there was an intention to file by the deadline for filing the remittance return, and was made by the day on which one month elapses from the deadline for filing the remittance return.
  <sup>machine translation, not official</sup>

### 第七百一条の十三（入湯税に係る納入金の重加算金） — Substantial Additional Charges on Remittances of Bathing Tax
<sup>caption: machine translation, not official</sup>
<sup>art-701-13 · https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701-13#art-701-13</sup>

  **第一項**  前条第一項の規定に該当する場合において、特別徴収義務者が課税標準額の計算の基礎となるべき事実の全部又は一部を隠蔽し、又は仮装し、かつ、その隠蔽し、又は仮装した事実に基づいて納入申告書又は第二十条の九の三第三項に規定する更正請求書（次項において「更正請求書」という。）を提出したときは、市町村長は、政令で定めるところにより、前条第一項に規定する過少申告加算金額に代えて、その計算の基礎となるべき更正による不足金額に百分の三十五の割合を乗じて計算した金額に相当する重加算金額を徴収しなければならない。
  <sup>art-701-13/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701-13#art-701-13/par-1</sup>
  In the case falling under Article 701-12, paragraph (1), if a special collection agent conceals or disguises all or part of the facts that are to be the basis for calculating the amount of the tax base, and files a remittance return or the written request for reassessment prescribed in Article 20-9-3, paragraph (3) (referred to as the "written request for reassessment" in the following paragraph) based on the facts so concealed or disguised, the mayor of the municipality must, as provided by Cabinet Order, collect, in lieu of the amount of additional charge for understatement prescribed in Article 701-12, paragraph (1), an amount of substantial additional charge equivalent to the amount calculated by multiplying the deficiency amount due to reassessment that is to be the basis for that calculation by a rate of 35 percent.
  <sup>machine translation, not official</sup>

  **第二項**  前条第二項の規定に該当する場合（同項ただし書の規定の適用がある場合を除く。）において、特別徴収義務者が課税標準額の計算の基礎となるべき事実の全部又は一部を隠蔽し、又は仮装し、かつ、その隠蔽し、又は仮装した事実に基づいて納入申告書の提出期限までにこれを提出せず、又は納入申告書の提出期限後にその提出をし、若しくは更正請求書を提出したときは、市町村長は、同項に規定する不申告加算金額に代えて、その計算の基礎となるべき税額に百分の四十の割合を乗じて計算した金額に相当する重加算金額を徴収しなければならない。
  <sup>art-701-13/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701-13#art-701-13/par-2</sup>
  In the case falling under Article 701-12, paragraph (2) (excluding the case where the proviso to Article 701-12, paragraph (2) applies), if a special collection agent conceals or disguises all or part of the facts that are to be the basis for calculating the amount of the tax base, and, based on the facts so concealed or disguised, does not file a remittance return by the deadline for filing, or files a remittance return after the deadline for filing, or files a written request for reassessment, the mayor of the municipality must, in lieu of the amount of additional charge for failure to file prescribed in Article 701-12, paragraph (2), collect an amount of substantial additional charge equivalent to the amount calculated by multiplying the tax amount that is to be the basis for that calculation by a rate of 40 percent.
  <sup>machine translation, not official</sup>

  **第三項**  前二項の規定に該当する場合において、次の各号のいずれか（第一項の規定に該当する場合にあつては、第一号）に該当するときは、前二項に規定する重加算金額は、これらの規定にかかわらず、これらの規定により計算した金額に、第一項の規定に該当するときは同項に規定する計算の基礎となるべき更正による不足金額に、前項の規定に該当するときは同項に規定する計算の基礎となるべき税額に、それぞれ百分の十の割合を乗じて計算した金額を加算した金額とする。
  <sup>art-701-13/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701-13#art-701-13/par-3</sup>
  In the case falling under the preceding two paragraphs, when any of the following items applies (item (i) in the case falling under paragraph (1)), the amount of substantial additional charge prescribed in the preceding two paragraphs is, notwithstanding those paragraphs, the amount calculated under those paragraphs plus the amount calculated by multiplying, by a rate of 10 percent, in the case falling under paragraph (1), the shortfall amount due to the reassessment forming the basis for calculation prescribed in that paragraph, and in the case falling under the preceding paragraph, the tax amount forming the basis for calculation prescribed in that paragraph.
  <sup>machine translation, not official</sup>

    **一**  前二項に規定する課税標準額の計算の基礎となるべき事実で隠蔽し、又は仮装されたものに基づき納入申告書の提出期限後のその提出又は第七百一条の九第一項から第三項までの規定による更正若しくは決定があつた日の前日から起算して五年前の日までの間に、入湯税について、不申告加算金等を徴収されたことがある場合
    <sup>art-701-13/par-3/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701-13#art-701-13/par-3/item-1</sup>
    In the case where, during the period up to the day five years before the day preceding the day on which, based on the concealed or disguised facts that are to be the basis for calculating the amount of the tax base prescribed in the preceding two paragraphs, the remittance return was filed after the deadline for filing, or a reassessment or determination under Article 701-9, paragraphs (1) to (3) was made, an additional charge for failure to file, etc. has been collected with respect to bathing tax
    <sup>machine translation, not official</sup>

    **二**  納入申告書の提出期限後のその提出又は第七百一条の九第一項から第三項までの規定による更正若しくは決定に係る入湯税の特別徴収義務が成立した日の属する年の前年及び前々年に特別徴収義務が成立した入湯税について、特定不申告加算金等を徴収されたことがあり、又は特定不申告加算金等に係る決定をすべきと認める場合
    <sup>art-701-13/par-3/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701-13#art-701-13/par-3/item-2</sup>
    In the case where a specified additional charge for failure to file, etc. has been collected with respect to bathing tax for which special collection obligation arose in the year preceding, and the year before the year preceding, the year containing the day on which the special collection obligation arose for the bathing tax relating to the remittance return filed after the deadline for filing, or a reassessment or determination under Article 701-9, paragraphs (1) to (3), or it is found that a determination should be made regarding a specified additional charge for failure to file, etc.
    <sup>machine translation, not official</sup>

  **第四項**  市町村長は、前二項の規定に該当する場合において、納入申告書の提出について前条第六項に規定する理由があるときは、当該納入申告に係る税額を基礎として計算した重加算金額を徴収しない。
  <sup>art-701-13/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701-13#art-701-13/par-4</sup>
  In the case falling under the preceding two paragraphs, if there are grounds prescribed in Article 701-12, paragraph (6) with respect to the filing of the remittance return, the mayor of the municipality does not collect the amount of substantial additional charge calculated on the basis of the tax amount relating to that remittance return.
  <sup>machine translation, not official</sup>

  **第五項**  市町村長は、第一項又は第二項の規定により徴収すべき重加算金額を決定した場合には、遅滞なく、これを特別徴収義務者に通知しなければならない。
  <sup>art-701-13/par-5 · https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701-13#art-701-13/par-5</sup>
  When the mayor of the municipality has determined the amount of substantial additional charge to be collected pursuant to paragraph (1) or (2), the mayor must notify the special collection agent of it without delay.
  <sup>machine translation, not official</sup>

### 第七百一条の十四  〔削除 / repealed〕
<sup>art-701-14 · https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701-13#art-701-14</sup>

  **第一項**  削除
  <sup>art-701-14/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701-13#art-701-14/par-1</sup>
  <sup>no English for this paragraph</sup>

### 第七百一条の十五  〔削除 / repealed〕
<sup>art-701-15 · https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701-13#art-701-15</sup>

  **第一項**  削除
  <sup>art-701-15/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701-13#art-701-15/par-1</sup>
  <sup>no English for this paragraph</sup>

### 第七百一条の十六（入湯税に係る督促） — Demand for Bathing Tax
<sup>caption: machine translation, not official</sup>
<sup>art-701-16 · https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701-13#art-701-16</sup>

  **第一項**  特別徴収義務者が納期限（更正又は決定があつた場合においては、不足金額の納期限をいう。以下入湯税について同じ。）までに入湯税に係る地方団体の徴収金を完納しない場合においては、市町村の徴税吏員は、納期限後二十日以内に、督促状を発しなければならない。ただし、繰上徴収をする場合においては、この限りでない。
  <sup>art-701-16/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701-13#art-701-16/par-1</sup>
  If a special collection agent does not pay in full the local government levies on bathing tax by the due date for payment (where a reassessment or determination has been made, meaning the due date for payment of the deficiency amount; the same applies hereinafter with respect to bathing tax), a municipal tax collection official must issue a demand letter within 20 days after the due date for payment; provided, however, that this does not apply in the case of advance collection.
  <sup>machine translation, not official</sup>

  **第二項**  特別の事情がある市町村においては、当該市町村の条例で前項に規定する期間と異なる期間を定めることができる。
  <sup>art-701-16/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701-13#art-701-16/par-2</sup>
  A municipality with special circumstances may specify, by Municipal Ordinance of the municipality, a period different from the period prescribed in the preceding paragraph.
  <sup>machine translation, not official</sup>

### 第七百一条の十七（入湯税に係る督促手数料） — Demand Fees on Bathing Tax
<sup>caption: machine translation, not official</sup>
<sup>art-701-17 · https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701-13#art-701-17</sup>

  **第一項**  市町村の徴税吏員は、督促状を発した場合においては、当該市町村の条例の定めるところによつて、手数料を徴収することができる。
  <sup>art-701-17/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701-13#art-701-17/par-1</sup>
  When a municipal tax collection official has issued a demand letter, the official may collect a fee as provided by the Municipal Ordinance of that municipality.
  <sup>machine translation, not official</sup>

### 第七百一条の十八（入湯税に係る滞納処分） — Delinquent Tax Collection Procedures for Bathing Tax
<sup>caption: machine translation, not official</sup>
<sup>art-701-18 · https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701-13#art-701-18</sup>

  **第一項**  入湯税に係る滞納者が次の各号の一に該当するときは、市町村の徴税吏員は、当該入湯税に係る地方団体の徴収金につき、滞納者の財産を差し押えなければならない。
  <sup>art-701-18/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701-13#art-701-18/par-1</sup>
  When a person delinquent in payment of bathing tax falls under any one of the following items, a municipal tax collection official must seize the property of the person delinquent in payment with respect to the local government levies on that bathing tax.
  <sup>machine translation, not official</sup>

    **一**  滞納者が督促を受け、その督促状を発した日から起算して十日を経過した日までにその督促に係る入湯税に係る地方団体の徴収金を完納しないとき。
    <sup>art-701-18/par-1/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701-13#art-701-18/par-1/item-1</sup>
    When the person delinquent in payment has received a demand and does not pay in full the local government levies on bathing tax relating to the demand by the day on which 10 days elapse counting from the date on which the demand letter was issued.
    <sup>machine translation, not official</sup>

    **二**  滞納者が繰上徴収に係る告知により指定された納期限までに入湯税に係る地方団体の徴収金を完納しないとき。
    <sup>art-701-18/par-1/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701-13#art-701-18/par-1/item-2</sup>
    When the person delinquent in payment does not pay in full the local government levies on bathing tax by the due date for payment designated by the notice relating to advance collection.
    <sup>machine translation, not official</sup>

  **第二項**  第二次納税義務者又は保証人について前項の規定を適用する場合には、同項第一号中「督促状」とあるのは、「納入の催告書」とする。
  <sup>art-701-18/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701-13#art-701-18/par-2</sup>
  Where the provisions of the preceding paragraph are applied to a secondary taxpayer or a guarantor, the phrase "demand letter" in item (i) of that paragraph is deemed to be replaced with "written reminder for remittance".
  <sup>machine translation, not official</sup>

  **第三項**  入湯税に係る地方団体の徴収金の納期限後第一項第一号に規定する十日を経過した日までに、督促を受けた滞納者につき第十三条の二第一項各号の一に該当する事実が生じたときは、市町村の徴税吏員は、直にその財産を差し押えることができる。
  <sup>art-701-18/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701-13#art-701-18/par-3</sup>
  If, by the day on which the 10 days prescribed in paragraph (1), item (i) elapse after the due date for payment of local government levies on bathing tax, a fact falling under any item of Article 13-2, paragraph (1) arises with respect to a person delinquent in payment who has received a demand, a municipal tax collection official may immediately seize that person's property.
  <sup>machine translation, not official</sup>

  **第四項**  滞納者の財産につき強制換価手続が行われた場合には、市町村の徴税吏員は、執行機関（破産法第百十四条第一号に掲げる請求権に係る入湯税に係る地方団体の徴収金の交付要求を行う場合には、その交付要求に係る破産事件を取り扱う裁判所）に対し、滞納に係る入湯税に係る地方団体の徴収金につき、交付要求をしなければならない。
  <sup>art-701-18/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701-13#art-701-18/par-4</sup>
  When a compulsory liquidation procedure has been conducted with respect to the property of a person delinquent in payment, a municipal tax collection official must make a request for share distribution, with respect to the delinquent local government levies on bathing tax, to the enforcement agency (where the request for share distribution is made for local government levies on bathing tax relating to a claim listed in Article 114, item (i) of the Bankruptcy Act, the court handling the bankruptcy case relating to that request for share distribution).
  <sup>machine translation, not official</sup>

  **第五項**  市町村の徴税吏員は、第一項から第三項までの規定により差押をすることができる場合において、滞納者の財産で国税徴収法第八十六条第一項各号に掲げるものにつき、すでに他の地方団体の徴収金若しくは国税の滞納処分又はこれらの滞納処分の例による処分による差押がされているときは、当該財産についての交付要求は、参加差押によりすることができる。
  <sup>art-701-18/par-5 · https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701-13#art-701-18/par-5</sup>
  In a case where the municipal tax collection official may effect seizure under paragraphs (1) through (3), if property of the person delinquent in payment that is listed in the items of Article 86, paragraph (1) of the National Tax Collection Act has already been seized in a delinquent tax collection procedure for local government levies of another local government or for national taxes, or in a disposition following the example of such a delinquent tax collection procedure, a request for share distribution with respect to that property may be made by participatory seizure.
  <sup>machine translation, not official</sup>

  **第六項**  前各項に定めるものその他入湯税に係る地方団体の徴収金の滞納処分については、国税徴収法に規定する滞納処分の例による。
  <sup>art-701-18/par-6 · https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701-13#art-701-18/par-6</sup>
  The delinquent tax collection procedures for local government levies on bathing tax, including what is provided for in the preceding paragraphs, are to be carried out in accordance with the rules for the delinquent tax collection procedure under the National Tax Collection Act.
  <sup>machine translation, not official</sup>

  **第七項**  前各項の規定による処分は、当該市町村の区域外においても行うことができる。
  <sup>art-701-18/par-7 · https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701-13#art-701-18/par-7</sup>
  A disposition under the preceding paragraphs may also be carried out outside the area of the municipality concerned.
  <sup>machine translation, not official</sup>

### 第七百一条の十九（入湯税に係る滞納処分に関する罪） — Crimes concerning Delinquent Tax Collection Procedures for Bathing Tax
<sup>caption: machine translation, not official</sup>
<sup>art-701-19 · https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701-13#art-701-19</sup>

  **第一項**  入湯税の特別徴収義務者が滞納処分の執行を免れる目的でその財産を隠蔽し、損壊し、若しくは市町村の不利益に処分し、その財産に係る負担を偽つて増加する行為をし、又はその現状を改変して、その財産の価額を減損し、若しくはその滞納処分に係る滞納処分費を増大させる行為をしたときは、その者は、三年以下の拘禁刑若しくは二百五十万円以下の罰金に処し、又はこれを併科する。
  <sup>art-701-19/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701-13#art-701-19/par-1</sup>
  When a special collection agent of bathing tax, for the purpose of evading the execution of delinquent tax collection procedures, conceals or damages his or her property, disposes of it to the detriment of the municipality, falsely increases the encumbrances on it, or alters its present state, thereby reducing the value of the property or increasing the expenses for the delinquent tax collection procedure relating to it, that person is to be punished by imprisonment for not more than three years or a fine of not more than 2,500,000 yen, or both.
  <sup>machine translation, not official</sup>

  **第二項**  特別徴収義務者の財産を占有する第三者が特別徴収義務者に滞納処分の執行を免れさせる目的で前項の行為をしたときも、同項と同様とする。
  <sup>art-701-19/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701-13#art-701-19/par-2</sup>
  The same applies where a third party in possession of the property of a special collection agent commits an act referred to in the preceding paragraph for the purpose of enabling the special collection agent to evade the execution of a delinquent tax collection procedure.
  <sup>machine translation, not official</sup>

  **第三項**  情を知つて前二項の行為につき特別徴収義務者又はその財産を占有する第三者の相手方となつたときは、その相手方としてその違反行為をした者は、二年以下の拘禁刑若しくは百五十万円以下の罰金に処し、又はこれを併科する。
  <sup>art-701-19/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701-13#art-701-19/par-3</sup>
  If a person, knowing the circumstances, becomes the counterparty of the special collection agent or of the third party in possession of the property in an act referred to in the preceding two paragraphs, the person who committed the violation as the counterparty is to be punished by imprisonment for not more than two years or a fine of not more than 1,500,000 yen, or both.
  <sup>machine translation, not official</sup>

  **第四項**  法人の代表者又は法人若しくは人の代理人、使用人その他の従業者がその法人又は人の業務又は財産に関して前三項の違反行為をした場合には、その行為者を罰するほか、その法人又は人に対し、当該各項の罰金刑を科する。
  <sup>art-701-19/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701-13#art-701-19/par-4</sup>
  If a representative of a corporation, or an agent, employee or other worker of a corporation or a person, commits a violation prescribed in the preceding three paragraphs in connection with the business or property of that corporation or person, then in addition to punishing the offender, the fine prescribed in the relevant paragraphs is imposed on that corporation or person.
  <sup>machine translation, not official</sup>

### 第七百一条の二十（国税徴収法の例による入湯税に係る滞納処分に関する検査拒否等の罪） — Crimes of Refusing Inspection, etc. concerning Delinquent Tax Collection Procedures for Bathing Tax in accordance with the Example of the National Tax Collection Act
<sup>caption: machine translation, not official</sup>
<sup>art-701-20 · https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701-13#art-701-20</sup>

  **第一項**  次の各号のいずれかに該当する場合には、その違反行為をした者は、一年以下の拘禁刑又は五十万円以下の罰金に処する。
  <sup>art-701-20/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701-13#art-701-20/par-1</sup>
  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:
  <sup>machine translation, not official</sup>

    **一**  第七百一条の十八第六項の場合において、国税徴収法第百四十一条の規定の例により行う市町村の徴税吏員の質問に対して答弁をせず、又は偽りの陳述をしたとき。
    <sup>art-701-20/par-1/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701-13#art-701-20/par-1/item-1</sup>
    In the case referred to in Article 701-18, paragraph (6), when a person fails to answer, or makes a false statement in answer to, questions put by a municipal tax collection official in accordance with the example of the provisions of Article 141 of the National Tax Collection Act.
    <sup>machine translation, not official</sup>

    **二**  第七百一条の十八第六項の場合において、国税徴収法第百四十一条の規定の例により行う市町村の徴税吏員の帳簿書類（同条に規定する帳簿書類をいう。次号において同じ。）その他の物件の検査を拒み、妨げ、又は忌避したとき。
    <sup>art-701-20/par-1/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701-13#art-701-20/par-1/item-2</sup>
    In the case referred to in Article 701-18, paragraph (6), when a person refuses, obstructs or evades an inspection by a municipal tax collection official, conducted in accordance with the example of the provisions of Article 141 of the National Tax Collection Act, of books and documents (meaning the books and documents prescribed in Article 141 of the National Tax Collection Act; the same applies in the following item) or other articles.
    <sup>machine translation, not official</sup>

    **三**  第七百一条の十八第六項の場合において、国税徴収法第百四十一条の規定の例により行う市町村の徴税吏員の物件の提示又は提出の要求に対し、正当な理由がなくこれに応じず、又は偽りの記載若しくは記録をした帳簿書類その他の物件（その写しを含む。）を提示し、若しくは提出したとき。
    <sup>art-701-20/par-1/item-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701-13#art-701-20/par-1/item-3</sup>
    In the case referred to in Article 701-18, paragraph (6), when a person, without justifiable grounds, fails to comply with a request by a municipal tax collection official, made in accordance with the example of the provisions of Article 141 of the National Tax Collection Act, for the presentation or submission of articles, or presents or submits books and documents or other articles (including copies thereof) containing false entries or records.
    <sup>machine translation, not official</sup>

  **第二項**  法人の代表者又は法人若しくは人の代理人、使用人その他の従業者がその法人又は人の業務又は財産に関して前項の違反行為をした場合には、その行為者を罰するほか、その法人又は人に対し、同項の罰金刑を科する。
  <sup>art-701-20/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701-13#art-701-20/par-2</sup>
  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.
  <sup>machine translation, not official</sup>

### 第七百一条の二十一（国税徴収法の例による入湯税に係る滞納処分に関する虚偽の陳述の罪） — Offenses Relating to False Statements in Delinquent Tax Collection Procedures for Bathing Tax Carried Out in Accordance with the Rules of the National Tax Collection Act
<sup>caption: machine translation, not official</sup>
<sup>art-701-21 · https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701-13#art-701-21</sup>

  **第一項**  第七百一条の十八第六項の場合において、国税徴収法第九十九条の二（同法第百九条第四項において準用する場合を含む。）の規定の例により市町村長に対して陳述すべき事項について虚偽の陳述をした者は、六月以下の拘禁刑又は五十万円以下の罰金に処する。
  <sup>art-701-21/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701-13#art-701-21/par-1</sup>
  In the case referred to in Article 701-18, paragraph (6), a person who makes a false statement on a matter that is to be stated to the mayor of the municipality in accordance with the rules of the provisions of Article 99-2 of the National Tax Collection Act (including as applied mutatis mutandis pursuant to Article 109, paragraph (4) of that Act) is to be punished by imprisonment for not more than six months or a fine of not more than 500,000 yen.
  <sup>machine translation, not official</sup>

### 第七百一条の二十二から第七百一条の二十九まで  〔削除 / repealed〕
<sup>art-701-22-to-701-29 · https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701-13#art-701-22-to-701-29</sup>

  **第一項**  削除
  <sup>art-701-22-to-701-29/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701-13#art-701-22-to-701-29/par-1</sup>
  <sup>no English for this paragraph</sup>

---

## Cites
- art-701-4/par-2: 前項 → 地方税法 第七百一条の四第一項 (Article 701-4, paragraph (1)), art-701-4/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701#art-701-4/par-1
- art-701-4/par-3: 前項 → 地方税法 第七百一条の四第二項 (Article 701-4, paragraph (2)), art-701-4/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701#art-701-4/par-2
- art-701-4/par-4: 前項 → 地方税法 第七百一条の四第三項 (Article 701-4, paragraph (3)), art-701-4/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701#art-701-4/par-3
- art-701-5/par-1: 第一号 → 地方税法 第七百一条の五第一項第一号 (Article 701-5, paragraph (1), item (i)), art-701-5/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701#art-701-5/par-1/item-1
- art-701-5/par-1: 次条第一項第一号 → 地方税法 第七百一条の六第一項第一号 (Article 701-6, paragraph (1), item (i)), art-701-6/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701#art-701-6/par-1/item-1
- art-701-5/par-1: 第二号 → 地方税法 第七百一条の六第一項第二号 (Article 701-6, paragraph (1), item (ii)), art-701-6/par-1/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701#art-701-6/par-1/item-2
- art-701-5/par-1/item-3: 前二号 → 地方税法 第七百一条の五第一項第一号 (Article 701-5, paragraph (1), item (i)), art-701-5/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701#art-701-5/par-1/item-1
- art-701-5/par-1/item-3: 前二号 → 地方税法 第七百一条の五第一項第二号 (Article 701-5, paragraph (1), item (ii)), art-701-5/par-1/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701#art-701-5/par-1/item-2
- art-701-5/par-2: 前項 → 地方税法 第七百一条の五第一項 (Article 701-5, paragraph (1)), art-701-5/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701#art-701-5/par-1
- art-701-5/par-3: 第一項 → 地方税法 第七百一条の五第一項 (Article 701-5, paragraph (1)), art-701-5/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701#art-701-5/par-1
- art-701-5/par-4: 第一項 → 地方税法 第七百一条の五第一項 (Article 701-5, paragraph (1)), art-701-5/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701#art-701-5/par-1
- art-701-5/par-4: 第七百一条の十八第六項 → 地方税法 第七百一条の十八第六項 (Article 701-18, paragraph (6)), art-701-18/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701-13#art-701-18/par-6
- art-701-5/par-5: 第一項 → 地方税法 第七百一条の五第一項 (Article 701-5, paragraph (1)), art-701-5/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701#art-701-5/par-1
- art-701-5/par-5: 第三項 → 地方税法 第七百一条の五第三項 (Article 701-5, paragraph (3)), art-701-5/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701#art-701-5/par-3
- art-701-6/par-1/item-1: 前条 → 地方税法 第七百一条の五 (Article 701-5), art-701-5 — https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701#art-701-5
- art-701-6/par-1/item-2: 前条第一項 → 地方税法 第七百一条の五第一項 (Article 701-5, paragraph (1)), art-701-5/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701#art-701-5/par-1
- art-701-6/par-1/item-3: 前条 → 地方税法 第七百一条の五 (Article 701-5), art-701-5 — https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701#art-701-5
- art-701-6/par-2: 前項 → 地方税法 第七百一条の六第一項 (Article 701-6, paragraph (1)), art-701-6/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701#art-701-6/par-1
- art-701-7/par-1: 第七百一条の四第二項 → 地方税法 第七百一条の四第二項 (Article 701-4, paragraph (2)), art-701-4/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701#art-701-4/par-2
- art-701-7/par-2: 前項 → 地方税法 第七百一条の七第一項 (Article 701-7, paragraph (1)), art-701-7/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701#art-701-7/par-1
- art-701-7/par-3: 第一項 → 地方税法 第七百一条の七第一項 (Article 701-7, paragraph (1)), art-701-7/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701#art-701-7/par-1
- art-701-7/par-4: 前項 → 地方税法 第七百一条の七第三項 (Article 701-7, paragraph (3)), art-701-7/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701#art-701-7/par-3
- art-701-7/par-4: 第一項 → 地方税法 第七百一条の七第一項 (Article 701-7, paragraph (1)), art-701-7/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701#art-701-7/par-1
- art-701-9/par-1: 第七百一条の四第二項 → 地方税法 第七百一条の四第二項 (Article 701-4, paragraph (2)), art-701-4/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701#art-701-4/par-2
- art-701-9/par-2: 前項 → 地方税法 第七百一条の九第一項 (Article 701-9, paragraph (1)), art-701-9/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701#art-701-9/par-1
- art-701-9/par-3: 前二項 → 地方税法 第七百一条の九第一項 (Article 701-9, paragraph (1)), art-701-9/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701#art-701-9/par-1
- art-701-9/par-3: 前二項 → 地方税法 第七百一条の九第二項 (Article 701-9, paragraph (2)), art-701-9/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701#art-701-9/par-2
- art-701-9/par-4: 前三項 → 地方税法 第七百一条の九第一項 (Article 701-9, paragraph (1)), art-701-9/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701#art-701-9/par-1
- art-701-9/par-4: 前三項 → 地方税法 第七百一条の九第二項 (Article 701-9, paragraph (2)), art-701-9/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701#art-701-9/par-2
- art-701-9/par-4: 前三項 → 地方税法 第七百一条の九第三項 (Article 701-9, paragraph (3)), art-701-9/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701#art-701-9/par-3
- art-701-10/par-1: 前条第一項から第三項まで → 地方税法 第七百一条の九第一項 (Article 701-9, paragraph (1)), art-701-9/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701#art-701-9/par-1
- art-701-10/par-1: 前条第一項から第三項まで → 地方税法 第七百一条の九第二項 (Article 701-9, paragraph (2)), art-701-9/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701#art-701-9/par-2
- art-701-10/par-1: 前条第一項から第三項まで → 地方税法 第七百一条の九第三項 (Article 701-9, paragraph (3)), art-701-9/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701#art-701-9/par-3
- art-701-10/par-1: 同条第四項 → 地方税法 第七百一条の九第四項 (Article 701-9, paragraph (4)), art-701-9/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701#art-701-9/par-4
- art-701-10/par-2: 前項 → 地方税法 第七百一条の十第一項 (Article 701-10, paragraph (1)), art-701-10/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701#art-701-10/par-1
- art-701-10/par-2: 第七百一条の四第二項 → 地方税法 第七百一条の四第二項 (Article 701-4, paragraph (2)), art-701-4/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701#art-701-4/par-2
- art-701-10/par-3: 前条第一項 → 地方税法 第七百一条の九第一項 (Article 701-9, paragraph (1)), art-701-9/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701#art-701-9/par-1
- art-701-10/par-3: 第二項 → 地方税法 第七百一条の九第二項 (Article 701-9, paragraph (2)), art-701-9/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701#art-701-9/par-2
- art-701-10/par-3: 前項 → 地方税法 第七百一条の十第二項 (Article 701-10, paragraph (2)), art-701-10/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701#art-701-10/par-2
- art-701-11/par-1: 第七百一条の四第二項 → 地方税法 第七百一条の四第二項 (Article 701-4, paragraph (2)), art-701-4/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701#art-701-4/par-2
- art-701-11/par-2: 第七百一条の四第二項 → 地方税法 第七百一条の四第二項 (Article 701-4, paragraph (2)), art-701-4/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701#art-701-4/par-2
- art-701-11/par-2: 前項 → 地方税法 第七百一条の十一第一項 (Article 701-11, paragraph (1)), art-701-11/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701#art-701-11/par-1
- art-701-12/par-1: 次項 → 地方税法 第七百一条の十二第二項 (Article 701-12, paragraph (2)), art-701-12/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701-12#art-701-12/par-2
- art-701-12/par-1: 第八項 → 地方税法 第七百一条の十二第八項 (Article 701-12, paragraph (8)), art-701-12/par-8 — https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701-12#art-701-12/par-8
- art-701-12/par-1: この項 → 地方税法 第七百一条の十二第一項 (Article 701-12, paragraph (1)), art-701-12/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701-12#art-701-12/par-1
- art-701-12/par-1: 第七百一条の九第一項 → 地方税法 第七百一条の九第一項 (Article 701-9, paragraph (1)), art-701-9/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701#art-701-9/par-1
- art-701-12/par-1: 第三項 → 地方税法 第七百一条の九第三項 (Article 701-9, paragraph (3)), art-701-9/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701#art-701-9/par-3
- art-701-12/par-2/item-1: 第七百一条の九第二項 → 地方税法 第七百一条の九第二項 (Article 701-9, paragraph (2)), art-701-9/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701#art-701-9/par-2
- art-701-12/par-2/item-2: 第七百一条の九第一項 → 地方税法 第七百一条の九第一項 (Article 701-9, paragraph (1)), art-701-9/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701#art-701-9/par-1
- art-701-12/par-2/item-2: 第三項 → 地方税法 第七百一条の九第三項 (Article 701-9, paragraph (3)), art-701-9/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701#art-701-9/par-3
- art-701-12/par-2/item-3: 第七百一条の九第二項 → 地方税法 第七百一条の九第二項 (Article 701-9, paragraph (2)), art-701-9/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701#art-701-9/par-2
- art-701-12/par-2/item-3: 同条第三項 → 地方税法 第七百一条の九第三項 (Article 701-9, paragraph (3)), art-701-9/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701#art-701-9/par-3
- art-701-12/par-3: 前項 → 地方税法 第七百一条の十二第二項 (Article 701-12, paragraph (2)), art-701-12/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701-12#art-701-12/par-2
- art-701-12/par-3: 第八項 → 地方税法 第七百一条の十二第八項 (Article 701-12, paragraph (8)), art-701-12/par-8 — https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701-12#art-701-12/par-8
- art-701-12/par-3: 次項 → 地方税法 第七百一条の十二第四項 (Article 701-12, paragraph (4)), art-701-12/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701-12#art-701-12/par-4
- art-701-12/par-3: 第五項 → 地方税法 第七百一条の十二第五項 (Article 701-12, paragraph (5)), art-701-12/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701-12#art-701-12/par-5
- art-701-12/par-3: 同項第二号 → 地方税法 第七百一条の十二第二項第二号 (Article 701-12, paragraph (2), item (ii)), art-701-12/par-2/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701-12#art-701-12/par-2/item-2
- art-701-12/par-3: 第三号 → 地方税法 第七百一条の十二第二項第三号 (Article 701-12, paragraph (2), item (iii)), art-701-12/par-2/item-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701-12#art-701-12/par-2/item-3
- art-701-12/par-3: 第七百一条の九第一項から第三項まで → 地方税法 第七百一条の九第一項 (Article 701-9, paragraph (1)), art-701-9/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701#art-701-9/par-1
- art-701-12/par-3: 第七百一条の九第一項から第三項まで → 地方税法 第七百一条の九第二項 (Article 701-9, paragraph (2)), art-701-9/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701#art-701-9/par-2
- art-701-12/par-3: 第七百一条の九第一項から第三項まで → 地方税法 第七百一条の九第三項 (Article 701-9, paragraph (3)), art-701-9/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701#art-701-9/par-3
- art-701-12/par-4: 第二項 → 地方税法 第七百一条の十二第二項 (Article 701-12, paragraph (2)), art-701-12/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701-12#art-701-12/par-2
- art-701-12/par-4: 前二項 → 地方税法 第七百一条の十二第三項 (Article 701-12, paragraph (3)), art-701-12/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701-12#art-701-12/par-3
- art-701-12/par-5: 第二項 → 地方税法 第七百一条の十二第二項 (Article 701-12, paragraph (2)), art-701-12/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701-12#art-701-12/par-2
- art-701-12/par-5: 前三項 → 地方税法 第七百一条の十二第三項 (Article 701-12, paragraph (3)), art-701-12/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701-12#art-701-12/par-3
- art-701-12/par-5: 前三項 → 地方税法 第七百一条の十二第四項 (Article 701-12, paragraph (4)), art-701-12/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701-12#art-701-12/par-4
- art-701-12/par-5/item-1: 次号 → 地方税法 第七百一条の十二第五項第二号 (Article 701-12, paragraph (5), item (ii)), art-701-12/par-5/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701-12#art-701-12/par-5/item-2
- art-701-12/par-5/item-1: 第七百一条の九第一項から第三項まで → 地方税法 第七百一条の九第一項 (Article 701-9, paragraph (1)), art-701-9/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701#art-701-9/par-1
- art-701-12/par-5/item-1: 第七百一条の九第一項から第三項まで → 地方税法 第七百一条の九第二項 (Article 701-9, paragraph (2)), art-701-9/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701#art-701-9/par-2
- art-701-12/par-5/item-1: 第七百一条の九第一項から第三項まで → 地方税法 第七百一条の九第三項 (Article 701-9, paragraph (3)), art-701-9/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701#art-701-9/par-3
- art-701-12/par-5/item-1: 次項 → 地方税法 第七百一条の十二第六項 (Article 701-12, paragraph (6)), art-701-12/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701-12#art-701-12/par-6
- art-701-12/par-5/item-1: 次条第三項第一号 → 地方税法 第七百一条の十三第三項第一号 (Article 701-13, paragraph (3), item (i)), art-701-13/par-3/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701-13#art-701-13/par-3/item-1
- art-701-12/par-5/item-2: 第七百一条の九第一項から第三項まで → 地方税法 第七百一条の九第一項 (Article 701-9, paragraph (1)), art-701-9/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701#art-701-9/par-1
- art-701-12/par-5/item-2: 第七百一条の九第一項から第三項まで → 地方税法 第七百一条の九第二項 (Article 701-9, paragraph (2)), art-701-9/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701#art-701-9/par-2
- art-701-12/par-5/item-2: 第七百一条の九第一項から第三項まで → 地方税法 第七百一条の九第三項 (Article 701-9, paragraph (3)), art-701-9/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701#art-701-9/par-3
- art-701-12/par-5/item-2: 次条第二項 → 地方税法 第七百一条の十三第二項 (Article 701-13, paragraph (2)), art-701-13/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701-13#art-701-13/par-2
- art-701-12/par-5/item-2: この号 → 地方税法 第七百一条の十二第五項第二号 (Article 701-12, paragraph (5), item (ii)), art-701-12/par-5/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701-12#art-701-12/par-5/item-2
- art-701-12/par-5/item-2: 次条第三項第二号 → 地方税法 第七百一条の十三第三項第二号 (Article 701-13, paragraph (3), item (ii)), art-701-13/par-3/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701-13#art-701-13/par-3/item-2
- art-701-12/par-6: 第二項 → 地方税法 第七百一条の十二第二項 (Article 701-12, paragraph (2)), art-701-12/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701-12#art-701-12/par-2
- art-701-12/par-6: 同項から第四項まで → 地方税法 第七百一条の十二第三項 (Article 701-12, paragraph (3)), art-701-12/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701-12#art-701-12/par-3
- art-701-12/par-6: 同項から第四項まで → 地方税法 第七百一条の十二第四項 (Article 701-12, paragraph (4)), art-701-12/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701-12#art-701-12/par-4
- art-701-12/par-7: 第一項 → 地方税法 第七百一条の十二第一項 (Article 701-12, paragraph (1)), art-701-12/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701-12#art-701-12/par-1
- art-701-12/par-7: 第二項 → 地方税法 第七百一条の十二第二項 (Article 701-12, paragraph (2)), art-701-12/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701-12#art-701-12/par-2
- art-701-12/par-8: 第二項 → 地方税法 第七百一条の十二第二項 (Article 701-12, paragraph (2)), art-701-12/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701-12#art-701-12/par-2
- art-701-12/par-8: 第六項 → 地方税法 第七百一条の十二第六項 (Article 701-12, paragraph (6)), art-701-12/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701-12#art-701-12/par-6
- art-701-13/par-1: 前条第一項 → 地方税法 第七百一条の十二第一項 (Article 701-12, paragraph (1)), art-701-12/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701-12#art-701-12/par-1
- art-701-13/par-1: 第二十条の九の三第三項 → 地方税法 第二十条の九の三第三項 (Article 20-9-3, paragraph (3)), art-20-9-3/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-14/from-art-20-9-3#art-20-9-3/par-3
- art-701-13/par-1: 次項 → 地方税法 第七百一条の十三第二項 (Article 701-13, paragraph (2)), art-701-13/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701-13#art-701-13/par-2
- art-701-13/par-2: 前条第二項 → 地方税法 第七百一条の十二第二項 (Article 701-12, paragraph (2)), art-701-12/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701-12#art-701-12/par-2
- art-701-13/par-3: 前二項 → 地方税法 第七百一条の十三第一項 (Article 701-13, paragraph (1)), art-701-13/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701-13#art-701-13/par-1
- art-701-13/par-3: 前二項 → 地方税法 第七百一条の十三第二項 (Article 701-13, paragraph (2)), art-701-13/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701-13#art-701-13/par-2
- art-701-13/par-3: 第一号 → 地方税法 第七百一条の十三第三項第一号 (Article 701-13, paragraph (3), item (i)), art-701-13/par-3/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701-13#art-701-13/par-3/item-1
- art-701-13/par-3/item-1: 前二項 → 地方税法 第七百一条の十三第一項 (Article 701-13, paragraph (1)), art-701-13/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701-13#art-701-13/par-1
- art-701-13/par-3/item-1: 前二項 → 地方税法 第七百一条の十三第二項 (Article 701-13, paragraph (2)), art-701-13/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701-13#art-701-13/par-2
- art-701-13/par-3/item-1: 第七百一条の九第一項から第三項まで → 地方税法 第七百一条の九第一項 (Article 701-9, paragraph (1)), art-701-9/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701#art-701-9/par-1
- art-701-13/par-3/item-1: 第七百一条の九第一項から第三項まで → 地方税法 第七百一条の九第二項 (Article 701-9, paragraph (2)), art-701-9/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701#art-701-9/par-2
- art-701-13/par-3/item-1: 第七百一条の九第一項から第三項まで → 地方税法 第七百一条の九第三項 (Article 701-9, paragraph (3)), art-701-9/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701#art-701-9/par-3
- art-701-13/par-3/item-2: 第七百一条の九第一項から第三項まで → 地方税法 第七百一条の九第一項 (Article 701-9, paragraph (1)), art-701-9/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701#art-701-9/par-1
- art-701-13/par-3/item-2: 第七百一条の九第一項から第三項まで → 地方税法 第七百一条の九第二項 (Article 701-9, paragraph (2)), art-701-9/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701#art-701-9/par-2
- art-701-13/par-3/item-2: 第七百一条の九第一項から第三項まで → 地方税法 第七百一条の九第三項 (Article 701-9, paragraph (3)), art-701-9/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701#art-701-9/par-3
- art-701-13/par-4: 前二項 → 地方税法 第七百一条の十三第二項 (Article 701-13, paragraph (2)), art-701-13/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701-13#art-701-13/par-2
- art-701-13/par-4: 前二項 → 地方税法 第七百一条の十三第三項 (Article 701-13, paragraph (3)), art-701-13/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701-13#art-701-13/par-3
- art-701-13/par-4: 前条第六項 → 地方税法 第七百一条の十二第六項 (Article 701-12, paragraph (6)), art-701-12/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701-12#art-701-12/par-6
- art-701-13/par-5: 第一項 → 地方税法 第七百一条の十三第一項 (Article 701-13, paragraph (1)), art-701-13/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701-13#art-701-13/par-1
- art-701-13/par-5: 第二項 → 地方税法 第七百一条の十三第二項 (Article 701-13, paragraph (2)), art-701-13/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701-13#art-701-13/par-2
- art-701-16/par-2: 前項 → 地方税法 第七百一条の十六第一項 (Article 701-16, paragraph (1)), art-701-16/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701-13#art-701-16/par-1
- art-701-18/par-2: 前項 → 地方税法 第七百一条の十八第一項 (Article 701-18, paragraph (1)), art-701-18/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701-13#art-701-18/par-1
- art-701-18/par-2: 同項第一号 → 地方税法 第七百一条の十八第一項第一号 (Article 701-18, paragraph (1), item (i)), art-701-18/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701-13#art-701-18/par-1/item-1
- art-701-18/par-3: 第一項第一号 → 地方税法 第七百一条の十八第一項第一号 (Article 701-18, paragraph (1), item (i)), art-701-18/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701-13#art-701-18/par-1/item-1
- art-701-18/par-3: 第十三条の二第一項 → 地方税法 第十三条の二第一項 (Article 13-2, paragraph (1)), art-13-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-6#art-13-2/par-1
- art-701-18/par-4: 破産法第百十四条第一号 → 破産法 第百十四条第一項第一号 (Article 114, paragraph (1), item (i)), art-114/par-1/item-1 — https://japanlaw.org/en/bankruptcy-act/art-114/par-1/item-1 · https://japanlaw.org/l/416AC0000000075/art-114/par-1/item-1
- art-701-18/par-5: 第一項から第三項まで → 地方税法 第七百一条の十八第一項 (Article 701-18, paragraph (1)), art-701-18/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701-13#art-701-18/par-1
- art-701-18/par-5: 第一項から第三項まで → 地方税法 第七百一条の十八第二項 (Article 701-18, paragraph (2)), art-701-18/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701-13#art-701-18/par-2
- art-701-18/par-5: 第一項から第三項まで → 地方税法 第七百一条の十八第三項 (Article 701-18, paragraph (3)), art-701-18/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701-13#art-701-18/par-3
- art-701-18/par-5: 国税徴収法第八十六条第一項 → e-Gov law 334AC0000000147, 第八十六条第一項 (Article 86, paragraph (1)), art-86/par-1 — not held in this collection
- art-701-18/par-6: 前各項 → 地方税法 第七百一条の十八第一項 (Article 701-18, paragraph (1)), art-701-18/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701-13#art-701-18/par-1
- art-701-18/par-6: 前各項 → 地方税法 第七百一条の十八第二項 (Article 701-18, paragraph (2)), art-701-18/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701-13#art-701-18/par-2
- art-701-18/par-6: 前各項 → 地方税法 第七百一条の十八第三項 (Article 701-18, paragraph (3)), art-701-18/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701-13#art-701-18/par-3
- art-701-18/par-6: 前各項 → 地方税法 第七百一条の十八第四項 (Article 701-18, paragraph (4)), art-701-18/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701-13#art-701-18/par-4
- art-701-18/par-6: 前各項 → 地方税法 第七百一条の十八第五項 (Article 701-18, paragraph (5)), art-701-18/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701-13#art-701-18/par-5
- art-701-18/par-7: 前各項 → 地方税法 第七百一条の十八第一項 (Article 701-18, paragraph (1)), art-701-18/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701-13#art-701-18/par-1
- art-701-18/par-7: 前各項 → 地方税法 第七百一条の十八第二項 (Article 701-18, paragraph (2)), art-701-18/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701-13#art-701-18/par-2
- art-701-18/par-7: 前各項 → 地方税法 第七百一条の十八第三項 (Article 701-18, paragraph (3)), art-701-18/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701-13#art-701-18/par-3
- art-701-18/par-7: 前各項 → 地方税法 第七百一条の十八第四項 (Article 701-18, paragraph (4)), art-701-18/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701-13#art-701-18/par-4
- art-701-18/par-7: 前各項 → 地方税法 第七百一条の十八第五項 (Article 701-18, paragraph (5)), art-701-18/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701-13#art-701-18/par-5
- art-701-18/par-7: 前各項 → 地方税法 第七百一条の十八第六項 (Article 701-18, paragraph (6)), art-701-18/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701-13#art-701-18/par-6
- art-701-19/par-2: 前項 → 地方税法 第七百一条の十九第一項 (Article 701-19, paragraph (1)), art-701-19/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701-13#art-701-19/par-1
- art-701-19/par-3: 前二項 → 地方税法 第七百一条の十九第一項 (Article 701-19, paragraph (1)), art-701-19/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701-13#art-701-19/par-1
- art-701-19/par-3: 前二項 → 地方税法 第七百一条の十九第二項 (Article 701-19, paragraph (2)), art-701-19/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701-13#art-701-19/par-2
- art-701-19/par-4: 前三項 → 地方税法 第七百一条の十九第一項 (Article 701-19, paragraph (1)), art-701-19/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701-13#art-701-19/par-1
- art-701-19/par-4: 前三項 → 地方税法 第七百一条の十九第二項 (Article 701-19, paragraph (2)), art-701-19/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701-13#art-701-19/par-2
- art-701-19/par-4: 前三項 → 地方税法 第七百一条の十九第三項 (Article 701-19, paragraph (3)), art-701-19/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701-13#art-701-19/par-3
- art-701-20/par-1/item-1: 第七百一条の十八第六項 → 地方税法 第七百一条の十八第六項 (Article 701-18, paragraph (6)), art-701-18/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701-13#art-701-18/par-6
- art-701-20/par-1/item-1: 国税徴収法第百四十一条 → e-Gov law 334AC0000000147, 第百四十一条 (Article 141), art-141 — not held in this collection
- art-701-20/par-1/item-2: 第七百一条の十八第六項 → 地方税法 第七百一条の十八第六項 (Article 701-18, paragraph (6)), art-701-18/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701-13#art-701-18/par-6
- art-701-20/par-1/item-2: 国税徴収法第百四十一条 → e-Gov law 334AC0000000147, 第百四十一条 (Article 141), art-141 — not held in this collection
- art-701-20/par-1/item-2: 次号 → 地方税法 第七百一条の二十第一項第三号 (Article 701-20, paragraph (1), item (iii)), art-701-20/par-1/item-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701-13#art-701-20/par-1/item-3
- art-701-20/par-1/item-3: 第七百一条の十八第六項 → 地方税法 第七百一条の十八第六項 (Article 701-18, paragraph (6)), art-701-18/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701-13#art-701-18/par-6
- art-701-20/par-1/item-3: 国税徴収法第百四十一条 → e-Gov law 334AC0000000147, 第百四十一条 (Article 141), art-141 — not held in this collection
- art-701-20/par-2: 前項 → 地方税法 第七百一条の二十第一項 (Article 701-20, paragraph (1)), art-701-20/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701-13#art-701-20/par-1
- art-701-21/par-1: 第七百一条の十八第六項 → 地方税法 第七百一条の十八第六項 (Article 701-18, paragraph (6)), art-701-18/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20270401_507AC0000000007/text/ch-4/sec-4/from-art-701-13#art-701-18/par-6
- art-701-21/par-1: 国税徴収法第九十九条の二 → e-Gov law 334AC0000000147, 第九十九条の二 (Article 99-2), art-99-2 — not held in this collection
- art-701-21/par-1: 同法第百九条第四項 → e-Gov law 334AC0000000147, 第百九条第四項 (Article 109, paragraph (4)), art-109/par-4 — not held in this collection

---

## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text as 令和七年法律第七号 leaves it, from 2027-04-01 (https://laws.e-gov.go.jp/law/325AC0000000226/20270401_507AC0000000007), retrieved 2026-10-27
- Japanese Law Translation Database System, Ministry of Justice (法務省) — 地方税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/487), retrieved 2026-09-18
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-031, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-156, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-201, translated 2026-10-28
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T202151-201, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-039, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-040, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-041, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-063, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-067, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-086, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-106, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-122, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-123, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-131, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-158, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-159, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-160, translated 2026-10-28
- This site's parser, version 218 — 地方税法 — structure, counts, cross-references and defined terms, computed 2026-10-27