# 地方税法 / Local Tax Act — 第七百一条の四 (Article 701-4)

This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-701-4. 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: 第七百一条の四 (Article 701-4)（入湯税の特別徴収の手続） — address `art-701-4`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-701-4
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-701-4
- 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/ja/local-tax-act/art-701-4 · https://japanlaw.org/l/325AC0000000226/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/ja/local-tax-act/art-701-4/par-1 · https://japanlaw.org/l/325AC0000000226/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/ja/local-tax-act/art-701-4/par-2 · https://japanlaw.org/l/325AC0000000226/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/ja/local-tax-act/art-701-4/par-3 · https://japanlaw.org/l/325AC0000000226/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/ja/local-tax-act/art-701-4/par-4 · https://japanlaw.org/l/325AC0000000226/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>

---

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

## Cited by

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

- 地方税法 第七百一条の四第二項（入湯税の特別徴収の手続） — https://japanlaw.org/ja/local-tax-act/art-701-4/par-2 · https://japanlaw.org/l/325AC0000000226/art-701-4/par-2
- 地方税法 第七百一条の四第三項（入湯税の特別徴収の手続） — https://japanlaw.org/ja/local-tax-act/art-701-4/par-3 · https://japanlaw.org/l/325AC0000000226/art-701-4/par-3
- 地方税法 第七百一条の四第四項（入湯税の特別徴収の手続） — https://japanlaw.org/ja/local-tax-act/art-701-4/par-4 · https://japanlaw.org/l/325AC0000000226/art-701-4/par-4
- 地方税法 第七百一条の七第一項（入湯税の脱税に関する罪） — https://japanlaw.org/ja/local-tax-act/art-701-7/par-1 · https://japanlaw.org/l/325AC0000000226/art-701-7/par-1
- 地方税法 第七百一条の九第一項（入湯税に係る更正及び決定） — https://japanlaw.org/ja/local-tax-act/art-701-9/par-1 · https://japanlaw.org/l/325AC0000000226/art-701-9/par-1
- 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 第七百一条の十一第一項（納期限後に申告納入する入湯税に係る納入金の延滞金） — https://japanlaw.org/ja/local-tax-act/art-701-11/par-1 · https://japanlaw.org/l/325AC0000000226/art-701-11/par-1
- 地方税法 第七百一条の十一第二項（納期限後に申告納入する入湯税に係る納入金の延滞金） — https://japanlaw.org/ja/local-tax-act/art-701-11/par-2 · https://japanlaw.org/l/325AC0000000226/art-701-11/par-2

---

## 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