You cannot access to the bottom of the falls.
It has beautiful face for all season.
On the way from the parking to the waterfall, there is free wild Onsen and foot Onsen.
So Falls (惣滝) is one of 100 best waterfalls in Japan. It is located in Myoko city, Niigata. It is 80m high and the altitude is over 1300m. The water come from Mt. Myoko and waterfalls on Odagiri river. Koyo around this waterfalls is especially famous around this area.
Tourist Info
There is a parking and restroom.
Access
0. at Naoetsu Station.
1. use JR Joetsu Line to Sekiyama (42 min.)
2. use local bus to Tubame Onsen (25 min.)
3. walk (20 min.)
45 min
New Wave Samurai Movie. 
映画好き集まれ！ 
You cannot access to the bottom of the falls.
It has beautiful face for all season.
On the way from the parking to the waterfall, there is free wild Onsen and foot Onsen.