Local Tax Act

Golf course use tax is imposed on users of a golf course, at a fixed amount for each day of use, in the prefecture in which that golf course is located.

A prefecture may not impose golf course use tax on the use of a golf course where a person listed in the following items uses the golf course (limited to where the person listed in the items proves that the person is a person listed in the relevant item).

a person under 18 years of age;

a person aged 70 or older;

a person with a disability prescribed in Article 23, paragraph (1), item (x) (excluding those listed in the preceding two items).

In addition to what is provided for in the preceding Article, a prefecture may not impose golf course use tax on the following uses of a golf course:

the use of a golf course where an athlete participating in the golf competition of the National Sports Festival prescribed in Article 26, paragraph (1) of the Basic Act on Sport (Act No. 78 of 2011) plays golf as the golf competition of that National Sports Festival or for official practice for it (limited to where the prefectural governor or the board of education of the prefecture certifies that fact);

the use of a golf course where a student, pupil or child of a school prescribed in Article 1 of the School Education Act (excluding kindergartens), or a teacher leading them, plays golf as an educational activity of that school (limited to those specified by Order of the Ministry of Internal Affairs and Communications) (limited to where the president or principal of that school certifies that fact).

The standard tax rate of golf course use tax is 800 yen per person per day.

Where a prefecture imposes golf course use tax at a tax rate exceeding the standard tax rate specified in the preceding paragraph, it may not impose it at a tax rate exceeding 1,200 yen.

A prefecture may establish differentials in the rate of the golf course use tax according to the state of development of golf courses and other factors. In this case, the provisions of the preceding paragraph apply mutatis mutandis.

In the case where it is necessary for an examination relating to the assessment and collection of the golf course use tax, a prefectural tax collection official may question the persons listed below, or inspect the books and documents relating to the business of the persons in items (i) to (iii) (including, where electronic or magnetic records (meaning records made in electronic form, magnetic form or any other form that cannot be perceived by human senses, which are used for information processing by a computer) have been made or kept in lieu of making or keeping them, those electronic or magnetic records; the same applies in items (i) and (ii) of paragraph (1) of the following Article) and other articles, or request the presentation or submission of those articles (including copies thereof).

a special collection agent;

a person liable for tax or a person found to have tax liability;

a person found to have an obligation to give money or goods to the persons listed in the preceding two items;

a person other than the persons listed in the preceding three items who is found to be directly related to the assessment and collection of the golf course use tax in question.

A successor corporation in a company split pertaining to a split in which a person listed in item (i) of the preceding paragraph is the splitting corporation (meaning a corporation that has transferred its assets and liabilities by the split; the same applies hereinafter in this paragraph), and a splitting corporation pertaining to a split in which a person listed in that item is the successor corporation in a company split (meaning a corporation that has received a transfer of assets and liabilities from the splitting corporation by the split; the same applies hereinafter in this paragraph), are to be included in the persons found to have an obligation to give money or goods as prescribed in item (iii) of the preceding paragraph.

In the case referred to in paragraph (1), the tax collection official in question must carry an identification card certifying the official's status and present it when requested by a person concerned.

A prefectural tax collection official may, as provided by Cabinet Order, retain the articles submitted pursuant to the provisions of paragraph (1).

With regard to an examination relating to the delinquent tax collection procedure for the golf course use tax, notwithstanding the provisions of paragraph (1), Article 94, paragraph (6) governs.

The authority of a prefectural tax collection official under paragraph (1) or (4) must not be construed as having been granted for the purpose of a criminal investigation.

In a case that falls under any of the following items, the person who committed the violation is to be punished by imprisonment for not more than one year or a fine of not more than 500,000 yen:

if the person refuses, obstructs or evades an inspection of books, documents or other articles under the provisions of the preceding Article;

if the person, without justifiable grounds, fails to comply with a request to present or submit articles under the provisions of paragraph (1) of the preceding Article, or presents or submits books, documents or other articles (including copies thereof) containing false entries or records;

When a person fails to answer questions put by a tax collection official under the preceding Article, or gives a false answer.

Where a representative of a corporation, or an agent, employee or other worker of a corporation or person, has committed a violation set forth in the preceding paragraph in connection with the business or property of that corporation or person, in addition to punishing the offender, the fine prescribed in that paragraph is to be imposed on that corporation or person.

A special collection agent for the golf course use tax who does not have an address, residence, office or place of business (hereinafter in this paragraph referred to as the "address, etc.") in the prefecture to which the obligation to remit is owed must, in order to have all matters relating to remittance handled, either appoint a tax agent from among persons who have an address, etc. within an area specified by the Prefectural Ordinance of that prefecture and report the appointment to the prefectural governor, or apply to the prefectural governor for, and obtain, approval to appoint as a tax agent a person who has an address, etc. outside that area and who is in a convenient position to handle those matters. The same applies where the tax agent is changed or is about to be changed.

Notwithstanding the provisions of the preceding paragraph, a special collection agent referred to in that paragraph is not required to appoint a tax agent if the agent has applied to the prefectural governor for, and obtained, certification that there is no impediment to securing the collection of the golf course use tax pertaining to the agent.

If a person makes a false report concerning a tax agent to be reported under the provisions of paragraph (1) of the preceding Article, or obtains the approval under that paragraph or the certification under paragraph (2) of that Article by deceit or other wrongful means, the person who committed the violation is to be punished by a fine of not more than 300,000 yen.

Where the representative of a corporation, or the agent, employee or other worker of a corporation or person, has committed a violation referred to in the preceding paragraph in connection with the business of that corporation or person, the penalty prescribed in that paragraph is also imposed on that corporation or person, in addition to punishing the offender.

In the case where a special collection agent for the golf course use tax who has not obtained the certification referred to in Article 79, paragraph (2) and who has not obtained the approval referred to in paragraph (1) of that Article fails, without justifiable grounds, to report a tax agent that is to be reported pursuant to the provisions of that paragraph, a prefecture may establish in its Prefectural Ordinance a provision imposing a non-penal fine of not more than 100,000 yen on that person.

The golf course use tax must be collected by the method of special collection.

In the case where the golf course use tax is to be collected by special collection, the operator of the golf course or another person in a convenient position to collect the tax must be designated as a special collection agent by the Prefectural Ordinance of the prefecture concerned, and be made to collect it.

The special collection agent referred to in the preceding paragraph is under an obligation to file with the prefectural governor, by the due date for payment specified by the Prefectural Ordinance of the prefecture concerned, a remittance return stating the total number of the tax base for the golf course use tax to be collected, the amount of tax, and other particulars specified by that Ordinance, and to remit the remittance to the prefecture concerned.

With regard to the portion of the remittance remitted pursuant to the provisions of the preceding paragraph that corresponds to the tax not paid to the special collection agent by the taxpayer of the golf course use tax, the special collection agent has a right to reimbursement against that taxpayer.

Where a special collection agent has brought an action on the basis of the right to reimbursement referred to in the preceding paragraph, the prefectural tax collection official must provide evidence and other necessary assistance, except in cases involving official secrets.

A person designated as a special collection agent for the golf course use tax pursuant to the provisions of paragraph (1) of the preceding Article must, as provided by the Prefectural Ordinance of the prefecture concerned, apply to the prefectural governor, for each golf course pertaining to the golf course use tax that the person is to collect by special collection, for registration as the special collection agent for the golf course use tax at that golf course.

Where the prefectural governor has accepted an application for registration under the preceding paragraph, the governor must, as provided by the Prefectural Ordinance of the prefecture concerned, issue to the applicant a certificate proving that the applicant is a person on whom the obligation to collect the golf course use tax has been imposed.

A person who has been issued the certificate referred to in the preceding paragraph must display it at a place in the golf course where it is easily visible to the public.

The certificate referred to in paragraph (2) must not be lent or transferred to another person.

In the case where the special collection obligation for the golf course use tax pertaining to the golf course has been extinguished, a person who has been issued the certificate referred to in paragraph (2) must return the certificate to the prefectural governor within 10 days from the date of extinguishment.

In a case that falls under any of the following items, the person who committed the violation is to be punished by imprisonment for not more than one year or a fine of not more than 500,000 yen:

if the person fails to file an application for registration under the provisions of paragraph (1) of the preceding Article;

if the person violates any of the provisions of paragraphs (3) to (5) of the preceding Article.

Where the representative of a corporation, or the agent, employee or other worker of a corporation or person, has committed a violation referred to in the preceding paragraph in connection with the business of that corporation or person, the fine prescribed in that paragraph is also imposed on that corporation or person, in addition to punishing the offender.