# 地方税法 / Local Tax Act — 第十二条の二の二 (Supplementary Provisions, Article 12-2-2) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-12-2-2. 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: 第十二条の二の二 (Supplementary Provisions, Article 12-2-2)（ゴルフ場利用税の非課税） — address `suppl-3251-226/art-12-2-2` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-12-2-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-2-2 - 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. --- ### 第十二条の二の二（ゴルフ場利用税の非課税） — Exemption from Golf Course Use Tax caption: machine translation, not official suppl-3251-226/art-12-2-2 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-12-2-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-2-2 **第一項** 道府県は、当分の間、スポーツ基本法第二条第六項に規定する国際競技大会（同法第二十七条第一項の規定による措置その他の我が国への招致又は開催の支援のための措置を講ずることが閣議において決定され、又は了解されたものに限る。）のゴルフ競技に参加する選手が当該国際競技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（当該国際競技大会のゴルフ競技の準備及び運営を行う者がその旨を証明する場合に限る。）のゴルフ場の利用に対しては、第七十五条の規定にかかわらず、ゴルフ場利用税を課することができない。 suppl-3251-226/art-12-2-2/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-12-2-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-2-2/par-1 For the time being, a prefecture may not impose golf course use tax on the use of a golf course in the case where a player participating in the golf competition of an international competition prescribed in Article 2, paragraph (6) of the Basic Act on Sport (limited to one for which it has been decided or understood at a Cabinet meeting that measures for supporting its hosting in Japan or holding, including the measures under Article 27, paragraph (1) of that Act, are to be taken) plays golf as the golf competition of that international competition or for official practice for it (limited to the case where the person who prepares and administers the golf competition of that international competition certifies to that effect), notwithstanding Article 75. machine translation, not official --- ## Cites - suppl-3251-226/art-12-2-2/par-1: スポーツ基本法第二条第六項 → e-Gov law 423AC1000000078, 第二条第六項 (Article 2, paragraph (6)), art-2/par-6 — not held in this collection - suppl-3251-226/art-12-2-2/par-1: 同法第二十七条第一項 → e-Gov law 423AC1000000078, 第二十七条第一項 (Article 27, paragraph (1)), art-27/par-1 — not held in this collection - suppl-3251-226/art-12-2-2/par-1: 第七十五条 → 地方税法 第七十五条 (Article 75), art-75 — https://japanlaw.org/ja/local-tax-act/art-75 · https://japanlaw.org/l/325AC0000000226/art-75 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 地方税法 附則第三条の三第一項（個人の道府県民税及び市町村民税の所得割の非課税の範囲等） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-3-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-3-3/par-1 - 地方税法 附則第六条第二項第二号（道府県たばこ税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4221-4/art-6/par-2/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-6/par-2/item-2 - 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-20261027T214204-200, 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