# 地方税法 / Local Tax Act — 第七十六条 (Article 76) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-76. 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: 第七十六条 (Article 76)（ゴルフ場利用税の税率） — address `art-76` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-76 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-76 - 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. --- ### 第七十六条（ゴルフ場利用税の税率） — Tax Rate of Golf Course Use Tax caption: machine translation, not official art-76 · https://japanlaw.org/ja/local-tax-act/art-76 · https://japanlaw.org/l/325AC0000000226/art-76 **第一項** ゴルフ場利用税の標準税率は、一人一日につき八百円とする。 art-76/par-1 · https://japanlaw.org/ja/local-tax-act/art-76/par-1 · https://japanlaw.org/l/325AC0000000226/art-76/par-1 The standard tax rate of golf course use tax is 800 yen per person per day. machine translation, not official **第二項** 道府県は、前項に定める標準税率を超える税率でゴルフ場利用税を課する場合には、千二百円を超える税率で課することができない。 art-76/par-2 · https://japanlaw.org/ja/local-tax-act/art-76/par-2 · https://japanlaw.org/l/325AC0000000226/art-76/par-2 Where a prefecture imposes golf course use tax at a tax rate exceeding the standard tax rate specified in the preceding paragraph, it may not impose it at a tax rate exceeding 1,200 yen. machine translation, not official **第三項** 道府県は、ゴルフ場の整備の状況等に応じて、ゴルフ場利用税の税率に差等を設けることができる。この場合においては、前項の規定を準用する。 art-76/par-3 · https://japanlaw.org/ja/local-tax-act/art-76/par-3 · https://japanlaw.org/l/325AC0000000226/art-76/par-3 A prefecture may establish differentials in the rate of the golf course use tax according to the state of development of golf courses and other factors. In this case, the provisions of the preceding paragraph apply mutatis mutandis. machine translation, not official --- ## Cites - art-76/par-2: 前項 → 地方税法 第七十六条第一項 (Article 76, paragraph (1)), art-76/par-1 — https://japanlaw.org/ja/local-tax-act/art-76/par-1 · https://japanlaw.org/l/325AC0000000226/art-76/par-1 - art-76/par-3: 前項 → 地方税法 第七十六条第二項 (Article 76, paragraph (2)), art-76/par-2 — https://japanlaw.org/ja/local-tax-act/art-76/par-2 · https://japanlaw.org/l/325AC0000000226/art-76/par-2 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 地方税法 第七十六条第二項（ゴルフ場利用税の税率） — https://japanlaw.org/ja/local-tax-act/art-76/par-2 · https://japanlaw.org/l/325AC0000000226/art-76/par-2 - 地方税法 第七十六条第三項（ゴルフ場利用税の税率） — https://japanlaw.org/ja/local-tax-act/art-76/par-3 · https://japanlaw.org/l/325AC0000000226/art-76/par-3 --- ## 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 - 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