# 地方税法 / Local Tax Act — 第七百一条の十 (Article 701-10)

This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-701-10. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp.

- 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: 第七百一条の十 (Article 701-10)（入湯税に係る不足金額及びその延滞金の徴収） — address `art-701-10`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-701-10
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-701-10
- 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.

---

### 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/ja/local-tax-act/art-701-10 · https://japanlaw.org/l/325AC0000000226/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/ja/local-tax-act/art-701-10/par-1 · https://japanlaw.org/l/325AC0000000226/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/ja/local-tax-act/art-701-10/par-2 · https://japanlaw.org/l/325AC0000000226/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/ja/local-tax-act/art-701-10/par-3 · https://japanlaw.org/l/325AC0000000226/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>

---

## Cites
- 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/ja/local-tax-act/art-701-9/par-1 · https://japanlaw.org/l/325AC0000000226/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/ja/local-tax-act/art-701-9/par-2 · https://japanlaw.org/l/325AC0000000226/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/ja/local-tax-act/art-701-9/par-3 · https://japanlaw.org/l/325AC0000000226/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/ja/local-tax-act/art-701-9/par-4 · https://japanlaw.org/l/325AC0000000226/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/ja/local-tax-act/art-701-10/par-1 · https://japanlaw.org/l/325AC0000000226/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/ja/local-tax-act/art-701-4/par-2 · https://japanlaw.org/l/325AC0000000226/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/ja/local-tax-act/art-701-9/par-1 · https://japanlaw.org/l/325AC0000000226/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/ja/local-tax-act/art-701-9/par-2 · https://japanlaw.org/l/325AC0000000226/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/ja/local-tax-act/art-701-10/par-2 · https://japanlaw.org/l/325AC0000000226/art-701-10/par-2

## Cited by

4 provisions cite this one. No official source publishes this direction.

- 地方税法 第七百一条の十第二項（入湯税に係る不足金額及びその延滞金の徴収） — https://japanlaw.org/ja/local-tax-act/art-701-10/par-2 · https://japanlaw.org/l/325AC0000000226/art-701-10/par-2
- 地方税法 第七百一条の十第三項（入湯税に係る不足金額及びその延滞金の徴収） — https://japanlaw.org/ja/local-tax-act/art-701-10/par-3 · https://japanlaw.org/l/325AC0000000226/art-701-10/par-3
- 地方税法 附則第三条の二第一項（延滞金及び還付加算金の割合等の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-3-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-3-2/par-1
- 地方税法 附則第八条第一項（延滞金額に関する規定の適用） — https://japanlaw.org/ja/local-tax-act/suppl-3381-80/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3381-80/art-8/par-1

---

## 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-20261027T214204-159, 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