What are the "bath tax" that may be charged at hot springs and golf courses?｜ @Dime at Daim

A hot spring, one of the classic destinations during the GW and autumn holiday season.At present, it is difficult to go out freely due to the spread of the new colon virus, but if you calm down, you may be planning to travel to a hot spring area.

In fact, in hot spring areas, there is a "bath tax" that occurs separately from the accommodation fee, and it is often included in the usage fee without knowing it.In this article, we will introduce the purpose, mechanism, and handling of accounting in detail about this "bath tax".

What is the "bath tax" generated when using a hot spring area?

First, let's understand what kind of tax is a bath tax and what is imposed on what is imposed.However, there are cases in which the details of the local government have different parts due to tax paid to municipalities.

Tax imposed on bathing in hot springs

The bath tax is simply a tax imposed when you enter a hot spring.It is a taxable system unique to Japan, which has many hot springs nationwide, and not only inns and hotels, but also golf courses with hot spring facilities are subject to tax.Users pay hot spring facilities and accommodation facilities, one of the same "indirect taxes" as the consumption tax, which is paid by the facility company to municipalities.

By the way, Hakone -cho, Kanagawa Prefecture is the most hottest tax revenue in the country in the country, and is the first place for many years.In some areas, such as Tokyo and Kyoto, there are "accommodation taxes" collected when staying at hotels and inns, and when using hot spring facilities in these areas, both bath tax and accommodation tax are sections.It will be done.

How to use bath tax?

The bath tax is a determined “purpose tax”, and tax revenues are used to develop the mineral source and environmental hygiene facilities, and promote tourism businesses.

For example, in Hakone -cho, Kanagawa Prefecture, tax revenues are used to develop environmental hygiene facilities such as garbage treatment facilities and sewers, to promote tourism businesses such as installation of public toilets and advertisements, and details have been published.

However, there are many municipalities where detailed usage has not been clear, and in some cases, financial resources are used in facilities that are directly related to hot springs due to the merger of the district, so the details of income and expenditures should be disclosed.There are some opinions.

W Is it possible to not pay?

The standard tax rate for bath tax is 150 yen per night, and for day -trip use, it is about 50 to 100 yen.This is a standard, and each municipality can be changed on its own, but more than 90 % of the municipalities have set 150 yen.

There is no child fee, and basically tax exemption is exempt from 12 years old, but there are some variations in conditions depending on municipalities, such as "elementary school students and under" and "under 13 years old".

In addition, various municipalities have various reduction exemption measures, and it seems that bath tax is exempted when bathing tax is exempted when used for long -term medical use, such as public baths, students who have visited on school excursions, and long -term medical treatment.。

Knowledge that you want to know about bath tax

Then, if you actually pay the bath tax, let's take a closer look at whether the consumption tax will be charged or what will be handled in accounting.In addition, we will also introduce how to express the bath tax in English.

What is the account?Is there a consumption tax?

On the facility side where the bath tax has been received from the taxable subject, there are two ways to process it in accounts such as deposits, or in the sales, or in sales, apart from the sales tax.The difference is whether to offset the bath tax you have taken to the municipalities, or handle it as a negative item for sales.

Accounting on the user who paid the bath tax varies depending on whether there is a bath tax in the invoice or receipt.If the bath tax is specified, the bath tax will be a tax -free transaction that does not include consumption tax, so it will be treated as tax -free purchases separately from accommodation expenses.For example, it is a common method to process the bath tax in the account of the “Tax Public Division” and make the consumption tax out of the target (tax -free purchase).

If the bath tax is not described on the invoice and is charged in conjunction with the accommodation fee, the entire amount paid will be divided into a tax transaction, and the consumption tax will be calculated (targeted for purchasing tax deduction).For example, if you use a hot spring facility for entertainment of business partners, etc., if you use a facility as part of benefits such as employee trips, process it in the account of "welfare expenses" and process it in the account of "welfare expenses".You can record the entire amount as taxable purchase.

How do you explain in English?

When explaining the bath tax in English, "HOT SPRING TAX" and "BATH TAX" are simple."Tax for Bathhouses Using a mineral Spring (tax when using a mineral bath)" is also used.

However, since there is no concept of bath tax overseas, the facility side is "We have the bath tax policy..It is better to add a word explanation, such as it is Required by the Law in Japan (there is a bath tax system in Japan and is required by law).

Sentence / OKI