# 地方税法 / Local Tax Act — 第七十五条の三 (Article 75-3) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-75-3. 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: 第七十五条の三 (Article 75-3)（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） — address `art-75-3` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-75-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-75-3 - 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. --- ### 第七十五条の三（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） — Non-Taxation of Golf Course Use Tax in Cases of the National Sports Festival, etc. caption: machine translation, not official art-75-3 · https://japanlaw.org/ja/local-tax-act/art-75-3 · https://japanlaw.org/l/325AC0000000226/art-75-3 **第一項** 前条に定めるもののほか、道府県は、次に掲げる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。 art-75-3/par-1 · https://japanlaw.org/ja/local-tax-act/art-75-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-75-3/par-1 In addition to what is provided for in the preceding Article, a prefecture may not impose golf course use tax on the following uses of a golf course: machine translation, not official **一** スポーツ基本法（平成二十三年法律第七十八号）第二十六条第一項に規定する国民スポーツ大会のゴルフ競技に参加する選手が当該国民スポーツ大会のゴルフ競技として、又はその公式の練習のためにゴルフを行う場合（道府県知事又は道府県の教育委員会がその旨を証明する場合に限る。）の当該ゴルフ場の利用 art-75-3/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/art-75-3/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-75-3/par-1/item-1 the use of a golf course where an athlete participating in the golf competition of the National Sports Festival prescribed in Article 26, paragraph (1) of the Basic Act on Sport (Act No. 78 of 2011) plays golf as the golf competition of that National Sports Festival or for official practice for it (limited to where the prefectural governor or the board of education of the prefecture certifies that fact); machine translation, not official **二** 学校教育法第一条に規定する学校（幼稚園を除く。）の学生、生徒若しくは児童又はこれらの者を引率する教員が当該学校の教育活動（総務省令で定めるものに限る。）としてゴルフを行う場合（当該学校の学長又は校長がその旨を証明する場合に限る。）の当該ゴルフ場の利用 art-75-3/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/art-75-3/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-75-3/par-1/item-2 the use of a golf course where a student, pupil or child of a school prescribed in Article 1 of the School Education Act (excluding kindergartens), or a teacher leading them, plays golf as an educational activity of that school (limited to those specified by Order of the Ministry of Internal Affairs and Communications) (limited to where the president or principal of that school certifies that fact). machine translation, not official --- ## Cites - art-75-3/par-1: 前条 → 地方税法 第七十五条の二 (Article 75-2), art-75-2 — https://japanlaw.org/ja/local-tax-act/art-75-2 · https://japanlaw.org/l/325AC0000000226/art-75-2 - art-75-3/par-1/item-1: スポーツ基本法（平成二十三年法律第七十八号）第二十六条第一項 → e-Gov law 423AC1000000078, 第二十六条第一項 (Article 26, paragraph (1)), art-26/par-1 — not held in this collection - art-75-3/par-1/item-2: 学校教育法第一条 → 学校教育法 第一条 (Article 1), art-1 — https://japanlaw.org/ja/school-education-act/art-1 · https://japanlaw.org/l/322AC0000000026/art-1 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 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 - 地方税法 附則第十一条第一項（ゴルフ場利用税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-11/par-1 --- ## 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