# 地方税法 / Local Tax Act — 第十六条 (Supplementary Provisions, Article 16)

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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: 第十六条 (Supplementary Provisions, Article 16)（入湯税に関する規定の適用） — address `suppl-3521-6/art-16`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-3521-6/art-16
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3521-6/art-16
- 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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### 第十六条（入湯税に関する規定の適用） — Application of Provisions on Bathing Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-3521-6/art-16 · https://japanlaw.org/en/local-tax-act/suppl-3521-6/art-16 · https://japanlaw.org/l/325AC0000000226/suppl-3521-6/art-16</sup>

**第一項**  新法第七百一条の二の規定は、昭和五十三年一月一日以後における入湯に対して課すべき入湯税について適用し、同日前における入湯に対して課する入湯税については、なお従前の例による。
<sup>suppl-3521-6/art-16/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3521-6/art-16/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3521-6/art-16/par-1</sup>
The provisions of Article 701-2 of the New Act apply to bathing tax to be imposed on bathing on or after January 1, 1978, and the provisions then in force continue to govern bathing tax imposed on bathing before that date.
<sup>machine translation, not official</sup>

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## Cites
- suppl-3521-6/art-16/par-1: 新法第七百一条の二 → 地方税法 第七百一条の二 (Article 701-2), art-701-2 — https://japanlaw.org/en/local-tax-act/art-701-2 · https://japanlaw.org/l/325AC0000000226/art-701-2

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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-20261027T214204-236, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-240, 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