# 地方税法 / Local Tax Act — 第八十四条 (Article 84) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-84. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - 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: 第八十四条 (Article 84)（ゴルフ場利用税の特別徴収義務者としての登録等） — address `art-84` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-84 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-84 - 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. --- ### 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） — Registration, etc. as a Special Collection Agent for the Golf Course Use Tax caption: machine translation, not official art-84 · https://japanlaw.org/en/local-tax-act/art-84 · https://japanlaw.org/l/325AC0000000226/art-84 **第一項** 前条第一項の規定によつてゴルフ場利用税の特別徴収義務者として指定された者は、当該道府県の条例の定めるところによつて、その特別徴収すべきゴルフ場利用税に係るゴルフ場ごとに、当該ゴルフ場におけるゴルフ場利用税の特別徴収義務者としての登録を道府県知事に申請しなければならない。 art-84/par-1 · https://japanlaw.org/en/local-tax-act/art-84/par-1 · https://japanlaw.org/l/325AC0000000226/art-84/par-1 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. machine translation, not official **第二項** 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。 art-84/par-2 · https://japanlaw.org/en/local-tax-act/art-84/par-2 · https://japanlaw.org/l/325AC0000000226/art-84/par-2 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. machine translation, not official **第三項** 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。 art-84/par-3 · https://japanlaw.org/en/local-tax-act/art-84/par-3 · https://japanlaw.org/l/325AC0000000226/art-84/par-3 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. machine translation, not official **第四項** 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。 art-84/par-4 · https://japanlaw.org/en/local-tax-act/art-84/par-4 · https://japanlaw.org/l/325AC0000000226/art-84/par-4 The certificate referred to in paragraph (2) must not be lent or transferred to another person. machine translation, not official **第五項** 第二項の証票の交付を受けた者は、当該ゴルフ場に係るゴルフ場利用税の特別徴収の義務が消滅した場合においては、その消滅した日から十日以内にその証票を道府県知事に返さなければならない。 art-84/par-5 · https://japanlaw.org/en/local-tax-act/art-84/par-5 · https://japanlaw.org/l/325AC0000000226/art-84/par-5 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. machine translation, not official --- ## Cites - art-84/par-1: 前条第一項 → 地方税法 第八十三条第一項 (Article 83, paragraph (1)), art-83/par-1 — https://japanlaw.org/en/local-tax-act/art-83/par-1 · https://japanlaw.org/l/325AC0000000226/art-83/par-1 - art-84/par-2: 前項 → 地方税法 第八十四条第一項 (Article 84, paragraph (1)), art-84/par-1 — https://japanlaw.org/en/local-tax-act/art-84/par-1 · https://japanlaw.org/l/325AC0000000226/art-84/par-1 - art-84/par-3: 前項 → 地方税法 第八十四条第二項 (Article 84, paragraph (2)), art-84/par-2 — https://japanlaw.org/en/local-tax-act/art-84/par-2 · https://japanlaw.org/l/325AC0000000226/art-84/par-2 - art-84/par-4: 第二項 → 地方税法 第八十四条第二項 (Article 84, paragraph (2)), art-84/par-2 — https://japanlaw.org/en/local-tax-act/art-84/par-2 · https://japanlaw.org/l/325AC0000000226/art-84/par-2 - art-84/par-5: 第二項 → 地方税法 第八十四条第二項 (Article 84, paragraph (2)), art-84/par-2 — https://japanlaw.org/en/local-tax-act/art-84/par-2 · https://japanlaw.org/l/325AC0000000226/art-84/par-2 ## Cited by 9 provisions cite this one. No official source publishes this direction. - 地方税法 第八十四条第二項（ゴルフ場利用税の特別徴収義務者としての登録等） — https://japanlaw.org/en/local-tax-act/art-84/par-2 · https://japanlaw.org/l/325AC0000000226/art-84/par-2 - 地方税法 第八十四条第三項（ゴルフ場利用税の特別徴収義務者としての登録等） — https://japanlaw.org/en/local-tax-act/art-84/par-3 · https://japanlaw.org/l/325AC0000000226/art-84/par-3 - 地方税法 第八十四条第四項（ゴルフ場利用税の特別徴収義務者としての登録等） — https://japanlaw.org/en/local-tax-act/art-84/par-4 · https://japanlaw.org/l/325AC0000000226/art-84/par-4 - 地方税法 第八十四条第五項（ゴルフ場利用税の特別徴収義務者としての登録等） — https://japanlaw.org/en/local-tax-act/art-84/par-5 · https://japanlaw.org/l/325AC0000000226/art-84/par-5 - 地方税法 第八十五条第一項第一号（ゴルフ場利用税の特別徴収義務者の登録等に関する罪） — https://japanlaw.org/en/local-tax-act/art-85/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-85/par-1/item-1 - 地方税法 第八十五条第一項第二号（ゴルフ場利用税の特別徴収義務者の登録等に関する罪） — https://japanlaw.org/en/local-tax-act/art-85/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-85/par-1/item-2 - 地方税法 附則第七条第四項（ゴルフ場利用税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3631-110/art-7/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-7/par-4 - 地方税法 附則第七条第五項（ゴルフ場利用税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3631-110/art-7/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-7/par-5 - 地方税法 附則第七条第六項（ゴルフ場利用税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3631-110/art-7/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-7/par-6 --- ## 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 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-086, 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