# 地方税法 / Local Tax Act — 第八十三条 (Article 83) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-83. 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: 第八十三条 (Article 83)（ゴルフ場利用税の特別徴収の手続） — address `art-83` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-83 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-83 - 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. --- ### 第八十三条（ゴルフ場利用税の特別徴収の手続） — Procedures for Special Collection of the Golf Course Use Tax caption: machine translation, not official art-83 · https://japanlaw.org/ja/local-tax-act/art-83 · https://japanlaw.org/l/325AC0000000226/art-83 **第一項** ゴルフ場利用税を特別徴収によつて徴収しようとする場合においては、ゴルフ場の経営者その他徴収の便宜を有する者を当該道府県の条例によつて特別徴収義務者として指定し、これに徴収させなければならない。 art-83/par-1 · https://japanlaw.org/ja/local-tax-act/art-83/par-1 · https://japanlaw.org/l/325AC0000000226/art-83/par-1 In the case where the golf course use tax is to be collected by special collection, the operator of the golf course or another person in a convenient position to collect the tax must be designated as a special collection agent by the Prefectural Ordinance of the prefecture concerned, and be made to collect it. machine translation, not official **第二項** 前項の特別徴収義務者は、当該道府県の条例で定める納期限までにその徴収すべきゴルフ場利用税に係る課税標準の総数、税額その他同条例で定める事項を記載した納入申告書を道府県知事に提出し、及びその納入金を当該道府県に納入する義務を負う。 art-83/par-2 · https://japanlaw.org/ja/local-tax-act/art-83/par-2 · https://japanlaw.org/l/325AC0000000226/art-83/par-2 The special collection agent referred to in the preceding paragraph is under an obligation to file with the prefectural governor, by the due date for payment specified by the Prefectural Ordinance of the prefecture concerned, a remittance return stating the total number of the tax base for the golf course use tax to be collected, the amount of tax, and other particulars specified by that Ordinance, and to remit the remittance to the prefecture concerned. machine translation, not official **第三項** 前項の規定によつて納入した納入金のうちゴルフ場利用税の納税者が特別徴収義務者に支払わなかつた税金に相当する部分については、特別徴収義務者は、当該納税者に対して求償権を有する。 art-83/par-3 · https://japanlaw.org/ja/local-tax-act/art-83/par-3 · https://japanlaw.org/l/325AC0000000226/art-83/par-3 With regard to the portion of the remittance remitted pursuant to the provisions of the preceding paragraph that corresponds to the tax not paid to the special collection agent by the taxpayer of the golf course use tax, the special collection agent has a right to reimbursement against that taxpayer. machine translation, not official **第四項** 特別徴収義務者が前項の求償権に基づいて訴えを提起した場合においては、道府県の徴税吏員は、職務上の秘密に関する場合を除くほか、証拠の提供その他必要な援助を与えなければならない。 art-83/par-4 · https://japanlaw.org/ja/local-tax-act/art-83/par-4 · https://japanlaw.org/l/325AC0000000226/art-83/par-4 Where a special collection agent has brought an action on the basis of the right to reimbursement referred to in the preceding paragraph, the prefectural tax collection official must provide evidence and other necessary assistance, except in cases involving official secrets. machine translation, not official --- ## Cites - art-83/par-2: 前項 → 地方税法 第八十三条第一項 (Article 83, paragraph (1)), art-83/par-1 — https://japanlaw.org/ja/local-tax-act/art-83/par-1 · https://japanlaw.org/l/325AC0000000226/art-83/par-1 - art-83/par-2: 同条 → 地方税法 第八十三条 (Article 83), art-83 — https://japanlaw.org/ja/local-tax-act/art-83 · https://japanlaw.org/l/325AC0000000226/art-83 - art-83/par-3: 前項 → 地方税法 第八十三条第二項 (Article 83, paragraph (2)), art-83/par-2 — https://japanlaw.org/ja/local-tax-act/art-83/par-2 · https://japanlaw.org/l/325AC0000000226/art-83/par-2 - art-83/par-4: 前項 → 地方税法 第八十三条第三項 (Article 83, paragraph (3)), art-83/par-3 — https://japanlaw.org/ja/local-tax-act/art-83/par-3 · https://japanlaw.org/l/325AC0000000226/art-83/par-3 ## Cited by 9 provisions cite this one. No official source publishes this direction. - 地方税法 第八十三条第二項（ゴルフ場利用税の特別徴収の手続） — https://japanlaw.org/ja/local-tax-act/art-83/par-2 · https://japanlaw.org/l/325AC0000000226/art-83/par-2 - 地方税法 第八十三条第三項（ゴルフ場利用税の特別徴収の手続） — https://japanlaw.org/ja/local-tax-act/art-83/par-3 · https://japanlaw.org/l/325AC0000000226/art-83/par-3 - 地方税法 第八十三条第四項（ゴルフ場利用税の特別徴収の手続） — https://japanlaw.org/ja/local-tax-act/art-83/par-4 · https://japanlaw.org/l/325AC0000000226/art-83/par-4 - 地方税法 第八十四条第一項（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/ja/local-tax-act/art-84/par-1 · https://japanlaw.org/l/325AC0000000226/art-84/par-1 - 地方税法 第八十六条第一項（ゴルフ場利用税に係る脱税に関する罪） — https://japanlaw.org/ja/local-tax-act/art-86/par-1 · https://japanlaw.org/l/325AC0000000226/art-86/par-1 - 地方税法 第八十七条第一項（ゴルフ場利用税に係る更正及び決定） — https://japanlaw.org/ja/local-tax-act/art-87/par-1 · https://japanlaw.org/l/325AC0000000226/art-87/par-1 - 地方税法 第八十八条第二項（ゴルフ場利用税に係る不足金額及びその延滞金の徴収） — https://japanlaw.org/ja/local-tax-act/art-88/par-2 · https://japanlaw.org/l/325AC0000000226/art-88/par-2 - 地方税法 第八十九条第一項（納期限後に申告納入するゴルフ場利用税に係る延滞金） — https://japanlaw.org/ja/local-tax-act/art-89/par-1 · https://japanlaw.org/l/325AC0000000226/art-89/par-1 - 地方税法 第八十九条第二項（納期限後に申告納入するゴルフ場利用税に係る延滞金） — https://japanlaw.org/ja/local-tax-act/art-89/par-2 · https://japanlaw.org/l/325AC0000000226/art-89/par-2 --- ## 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