# 地方税法 / Local Tax Act — 第七百一条の九 (Article 701-9)

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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: 第七百一条の九 (Article 701-9)（入湯税に係る更正及び決定） — address `art-701-9`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-701-9
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-701-9
- 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/ja/local-tax-act/art-701-9 · https://japanlaw.org/l/325AC0000000226/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/ja/local-tax-act/art-701-9/par-1 · https://japanlaw.org/l/325AC0000000226/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/ja/local-tax-act/art-701-9/par-2 · https://japanlaw.org/l/325AC0000000226/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/ja/local-tax-act/art-701-9/par-3 · https://japanlaw.org/l/325AC0000000226/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/ja/local-tax-act/art-701-9/par-4 · https://japanlaw.org/l/325AC0000000226/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>

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

## Cited by

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

- 地方税法 第七百一条の九第二項（入湯税に係る更正及び決定） — https://japanlaw.org/ja/local-tax-act/art-701-9/par-2 · https://japanlaw.org/l/325AC0000000226/art-701-9/par-2
- 地方税法 第七百一条の九第三項（入湯税に係る更正及び決定） — https://japanlaw.org/ja/local-tax-act/art-701-9/par-3 · https://japanlaw.org/l/325AC0000000226/art-701-9/par-3
- 地方税法 第七百一条の九第四項（入湯税に係る更正及び決定） — https://japanlaw.org/ja/local-tax-act/art-701-9/par-4 · https://japanlaw.org/l/325AC0000000226/art-701-9/par-4
- 地方税法 第七百一条の十第一項（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-1 · https://japanlaw.org/l/325AC0000000226/art-701-10/par-1
- 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 第七百一条の十二第一項（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） — https://japanlaw.org/ja/local-tax-act/art-701-12/par-1 · https://japanlaw.org/l/325AC0000000226/art-701-12/par-1
- 地方税法 第七百一条の十二第二項第一号（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） — https://japanlaw.org/ja/local-tax-act/art-701-12/par-2/item-1 · https://japanlaw.org/l/325AC0000000226/art-701-12/par-2/item-1
- 地方税法 第七百一条の十二第二項第二号（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） — https://japanlaw.org/ja/local-tax-act/art-701-12/par-2/item-2 · https://japanlaw.org/l/325AC0000000226/art-701-12/par-2/item-2
- 地方税法 第七百一条の十二第二項第三号（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） — https://japanlaw.org/ja/local-tax-act/art-701-12/par-2/item-3 · https://japanlaw.org/l/325AC0000000226/art-701-12/par-2/item-3
- 地方税法 第七百一条の十二第三項（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） — https://japanlaw.org/ja/local-tax-act/art-701-12/par-3 · https://japanlaw.org/l/325AC0000000226/art-701-12/par-3
- 地方税法 第七百一条の十二第五項第一号（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） — https://japanlaw.org/ja/local-tax-act/art-701-12/par-5/item-1 · https://japanlaw.org/l/325AC0000000226/art-701-12/par-5/item-1
- 地方税法 第七百一条の十二第五項第二号（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） — https://japanlaw.org/ja/local-tax-act/art-701-12/par-5/item-2 · https://japanlaw.org/l/325AC0000000226/art-701-12/par-5/item-2
- 地方税法 第七百一条の十三第三項第一号（入湯税に係る納入金の重加算金） — https://japanlaw.org/ja/local-tax-act/art-701-13/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/art-701-13/par-3/item-1
- 地方税法 第七百一条の十三第三項第二号（入湯税に係る納入金の重加算金） — https://japanlaw.org/ja/local-tax-act/art-701-13/par-3/item-2 · https://japanlaw.org/l/325AC0000000226/art-701-13/par-3/item-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-20261027T214204-159, 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