# 地方税法 / Local Tax Act — 第七百一条 (Article 701)

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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: 第七百一条 (Article 701)（入湯税） — address `art-701`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-701
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-701
- Every provision below carries its address and both URLs 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.

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### 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/art-701 · https://japanlaw.org/l/325AC0000000226/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/art-701/par-1 · https://japanlaw.org/l/325AC0000000226/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>

## Cited by

1 provision cites this one. No official source publishes this direction.

- 地方税法 附則第十二条第一項（入湯税に関する規定の適用） — https://japanlaw.org/en/local-tax-act/suppl-3461-11/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3461-11/art-12/par-1

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text in force from 2026-10-16 (https://laws.e-gov.go.jp/law/325AC0000000226/20261016_508AC0000000002), 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-20261027T214204-158, 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