Article 84Registration, etc. as a Special Collection Agent for the Golf Course Use Tax
第八十四条（ゴルフ場利用税の特別徴収義務者としての登録等）
A person designated as a special collection agent for the golf course use tax pursuant to the provisions of paragraph (1) of the preceding Article must, as provided by the Prefectural Ordinance of the prefecture concerned, apply to the prefectural governor, for each golf course pertaining to the golf course use tax that the person is to collect by special collection, for registration as the special collection agent for the golf course use tax at that golf course.
Where the prefectural governor has accepted an application for registration under the preceding paragraph, the governor must, as provided by the Prefectural Ordinance of the prefecture concerned, issue to the applicant a certificate proving that the applicant is a person on whom the obligation to collect the golf course use tax has been imposed.
道府県知事は、前項の登録の申請を受理した場合においては、その申請をした者に対し、当該道府県の条例の定めるところによつて、その者がゴルフ場利用税を徴収すべき義務を課せられた者であることを証する証票を交付しなければならない。
A person who has been issued the certificate referred to in the preceding paragraph must display it at a place in the golf course where it is easily visible to the public.
前項の証票の交付を受けた者は、これを当該ゴルフ場の公衆に見やすい箇所に掲示しなければならない。
The certificate referred to in paragraph (2) must not be lent or transferred to another person.
第二項の証票は、他人に貸し付け、又は譲り渡してはならない。
In the case where the special collection obligation for the golf course use tax pertaining to the golf course has been extinguished, a person who has been issued the certificate referred to in paragraph (2) must return the certificate to the prefectural governor within 10 days from the date of extinguishment.
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special collectionmachine translation
「特別徴収」
The method of collecting a local tax by having a person who is well placed to collect it do so and pay in the tax collected (Article 1, paragraph 1, item 9).
Defined inArticle 1, paragraph (1), item (ix)· applies throughout the law
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
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.