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Article 75Persons Liable for Golf Course Use Tax, etc.

第七十五条(ゴルフ場利用税の納税義務者等)

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.

ゴルフ場利用税は、ゴルフ場の利用に対し、利用の日ごとに定額によつて、当該ゴルフ場所在の道府県において、その利用者に課する。

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