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.
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English translation
Machine translation, not official
1 November 2026令和8年
Coming into force施行
The day a law or an amendment starts to apply. It is often months or years after promulgation, so that people have time to prepare. The Ministry of Justice's English usually says a law "comes into force" or "comes into effect", and sometimes calls the day its "enforcement date". Its "enforcement" more often means the word's other sense, carrying a law out, as in an Order for Enforcement (施行令), the Cabinet Order (政令) that sets out the details for carrying out an Act.