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.
ゴルフ場利用税の特別徴収義務者は、納入義務を負う道府県内に住所、居所、事務所又は事業所（以下この項において「住所等」という。）を有しない場合においては、納入に関する一切の事項を処理させるため、当該道府県の条例で定める地域内に住所等を有する者のうちから納税管理人を定めてこれを道府県知事に申告し、又は当該地域外に住所等を有する者のうち当該事項の処理につき便宜を有するものを納税管理人として定めることについて道府県知事に申請してその承認を受けなければならない。納税管理人を変更し、又は変更しようとする場合においても、また、同様とする。
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.
Read this with the articles around it
special collection agentmachine translation
「特別徴収義務者」
A person obliged to collect a local tax by special collection (特別徴収) and pay it in (Article 1, paragraph 1, item 10).
Defined inArticle 1, paragraph (1), item (x)· applies throughout the law
address, etc.machine translation
「住所等」
An address (住所), residence (居所), office (事務所) or place of business (事業所) of a taxpayer or special collector (特別徴収義務者) in the prefecture; one with none there must appoint a tax administrator (納税管理人) to handle its tax affairs.
Short name set inArticle 79, paragraph (1)· applies only in this paragraph
Prefectural or Municipal Ordinance
条例
A rule a local government makes for itself: a prefecture (都道府県), a city, town or village (市町村), or one of Tokyo's special wards (特別区) (Local Autonomy Act, Articles 1-3, 281 and 283). Its assembly (議会), whose members the residents elect, passes it (Articles 89 and 96, paragraph (1), item (i)), and its head — the governor or the mayor (Article 139) — promulgates it, that is, makes it public so that it can take effect (Article 16). The Constitution lets local governments make them within the limits of Acts (Constitution, Article 94), and one may not go against the national laws and regulations (法令), such as Acts, Cabinet Orders (政令) and Ministerial Orders (省令) (Local Autonomy Act, Article 14, paragraph (1)). Unless national laws and regulations provide otherwise, a local government can impose a duty or restrict a right only by one of these (Article 14, paragraph (2)), and it may write into one penalties for breaking it, within limits the Local Autonomy Act sets (Article 14, paragraph (3)). It is made for that local government's own affairs (Article 2, paragraph (2) and Article 14, paragraph (1)), so the same matter can be handled differently from one place to the next. It is a local rule, not a national one: an "ordinance" in the name of a national rule, such as an Ordinance for Enforcement of an Act, is usually a Ministerial Order (省令) or another national instrument.
Written by AI using Constitution, Art. 94 and Local Autonomy Act, Arts. 1-3, 2, 14, 16, 89, 96, 139, 281, 283 as a reference.