The standard tax rate of golf course use tax is 800 yen per person per day.
ゴルフ場利用税の標準税率は、一人一日につき八百円とする。
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.
道府県は、ゴルフ場の整備の状況等に応じて、ゴルフ場利用税の税率に差等を設けることができる。この場合においては、前項の規定を準用する。
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standard tax ratemachine translation
「標準税率」
The tax rate a local government (地方団体) should normally use when it levies a tax, which it need not follow where it finds this necessary for its finances or other reasons, and which the Minister for Internal Affairs and Communications (総務大臣) uses as the basis for calculating standard fiscal revenue (基準財政収入額) when setting the amounts of local allocation tax (地方交付税).
Defined inArticle 1, paragraph (1), item (v)· applies throughout the law