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Article 75-2Non-Taxation of Golf Course Use Tax on Use of Golf Courses by Young Persons, etc.
第七十五条の二（年少者等のゴルフ場の利用に対するゴルフ場利用税の非課税）
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).
道府県は、次の各号に掲げる者がゴルフ場の利用を行う場合（次の各号に掲げる者が当該各号に掲げる者である旨を証明する場合に限る。）には、当該ゴルフ場の利用に対しては、ゴルフ場利用税を課することができない。
a person under 18 years of age;
年齢十八歳未満の者
a person aged 70 or older;
年齢七十歳以上の者
a person with a disability prescribed in Article 23, paragraph (1), item (x) (excluding those listed in the preceding two items).
第二十三条第一項第十号に規定する障害者（前二号に掲げる者を除く。）
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