# 地方税法 / Local Tax Act — 第八十一条 (Article 81)

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- Law: 地方税法 (Local Tax Act), 昭和二十五年法律第二百二十六号
- English title "Local Tax Act": Ministry of Justice translation database, which lists the title
- Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say.
- Provision: 第八十一条 (Article 81)（ゴルフ場利用税の納税管理人に係る不申告に関する過料） — address `art-81`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-81
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-81
- Every provision below carries its address and both URLs on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.

Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.

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### 第八十一条（ゴルフ場利用税の納税管理人に係る不申告に関する過料） — Non-Penal Fines for Failure to Report the Tax Agent for the Golf Course Use Tax
<sup>caption: machine translation, not official</sup>
<sup>art-81 · https://japanlaw.org/en/local-tax-act/art-81 · https://japanlaw.org/l/325AC0000000226/art-81</sup>

    **第一項**  道府県は、第七十九条第二項の認定を受けていないゴルフ場利用税の特別徴収義務者で同条第一項の承認を受けていないものが同項の規定によつて申告すべき納税管理人について正当な理由がなくて申告をしなかつた場合においては、その者に対し、当該道府県の条例で十万円以下の過料を科する旨の規定を設けることができる。
    <sup>art-81/par-1 · https://japanlaw.org/en/local-tax-act/art-81/par-1 · https://japanlaw.org/l/325AC0000000226/art-81/par-1</sup>
    In the case where a special collection agent for the golf course use tax who has not obtained the certification referred to in Article 79, paragraph (2) and who has not obtained the approval referred to in paragraph (1) of that Article fails, without justifiable grounds, to report a tax agent that is to be reported pursuant to the provisions of that paragraph, a prefecture may establish in its Prefectural Ordinance a provision imposing a non-penal fine of not more than 100,000 yen on that person.
    <sup>machine translation, not official</sup>

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## Cites
- art-81/par-1: 第七十九条第二項 → 地方税法 第七十九条第二項 (Article 79, paragraph (2)), art-79/par-2 — https://japanlaw.org/en/local-tax-act/art-79/par-2 · https://japanlaw.org/l/325AC0000000226/art-79/par-2
- art-81/par-1: 同条第一項 → 地方税法 第七十九条第一項 (Article 79, paragraph (1)), art-79/par-1 — https://japanlaw.org/en/local-tax-act/art-79/par-1 · https://japanlaw.org/l/325AC0000000226/art-79/par-1

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text in force from 2026-10-16 (https://laws.e-gov.go.jp/law/325AC0000000226/20261016_508AC0000000002), retrieved 2026-10-27
- Japanese Law Translation Database System, Ministry of Justice (法務省) — 地方税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/487), retrieved 2026-09-18
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-085, translated 2026-10-28
- This site's parser, version 218 — 地方税法 — structure, counts, cross-references and defined terms, computed 2026-10-27