# 地方税法 / Local Tax Act — 第七十五条の二 (Article 75-2)

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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: 第七十五条の二 (Article 75-2)（年少者等のゴルフ場の利用に対するゴルフ場利用税の非課税） — address `art-75-2`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-75-2
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-75-2
- 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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### 第七十五条の二（年少者等のゴルフ場の利用に対するゴルフ場利用税の非課税） — Non-Taxation of Golf Course Use Tax on Use of Golf Courses by Young Persons, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-75-2 · https://japanlaw.org/ja/local-tax-act/art-75-2 · https://japanlaw.org/l/325AC0000000226/art-75-2</sup>

    **第一項**  道府県は、次の各号に掲げる者がゴルフ場の利用を行う場合（次の各号に掲げる者が当該各号に掲げる者である旨を証明する場合に限る。）には、当該ゴルフ場の利用に対しては、ゴルフ場利用税を課することができない。
    <sup>art-75-2/par-1 · https://japanlaw.org/ja/local-tax-act/art-75-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-75-2/par-1</sup>
    A prefecture may not impose golf course use tax on the use of a golf course where a person listed in the following items uses the golf course (limited to where the person listed in the items proves that the person is a person listed in the relevant item).
    <sup>machine translation, not official</sup>

      **一**  年齢十八歳未満の者
      <sup>art-75-2/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/art-75-2/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-75-2/par-1/item-1</sup>
      a person under 18 years of age;
      <sup>machine translation, not official</sup>

      **二**  年齢七十歳以上の者
      <sup>art-75-2/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/art-75-2/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-75-2/par-1/item-2</sup>
      a person aged 70 or older;
      <sup>machine translation, not official</sup>

      **三**  第二十三条第一項第十号に規定する障害者（前二号に掲げる者を除く。）
      <sup>art-75-2/par-1/item-3 · https://japanlaw.org/ja/local-tax-act/art-75-2/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-75-2/par-1/item-3</sup>
      a person with a disability prescribed in Article 23, paragraph (1), item (x) (excluding those listed in the preceding two items).
      <sup>machine translation, not official</sup>

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## Cites
- art-75-2/par-1/item-3: 第二十三条第一項第十号 → 地方税法 第二十三条第一項第十号 (Article 23, paragraph (1), item (x)), art-23/par-1/item-10 — https://japanlaw.org/ja/local-tax-act/art-23/par-1/item-10 · https://japanlaw.org/l/325AC0000000226/art-23/par-1/item-10
- art-75-2/par-1/item-3: 前二号 → 地方税法 第七十五条の二第一項第一号 (Article 75-2, paragraph (1), item (i)), art-75-2/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/art-75-2/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-75-2/par-1/item-1
- art-75-2/par-1/item-3: 前二号 → 地方税法 第七十五条の二第一項第二号 (Article 75-2, paragraph (1), item (ii)), art-75-2/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/art-75-2/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-75-2/par-1/item-2

## Cited by

3 provisions cite this one. No official source publishes this direction.

- 地方税法 第七十五条の二第一項第三号（年少者等のゴルフ場の利用に対するゴルフ場利用税の非課税） — https://japanlaw.org/ja/local-tax-act/art-75-2/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-75-2/par-1/item-3
- 地方税法 第七十五条の三第一項（国民スポーツ大会等の場合におけるゴルフ場利用税の非課税） — https://japanlaw.org/ja/local-tax-act/art-75-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-75-3/par-1
- 地方税法 附則第八条第一項（ゴルフ場利用税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-8/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-20261027T214204-084, 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