# 地方税法 / Local Tax Act — 第七条 (Supplementary Provisions, Article 7) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-3631-110/art-7. 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: 第七条 (Supplementary Provisions, Article 7)（ゴルフ場利用税に関する経過措置） — address `suppl-3631-110/art-7` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-3631-110/art-7 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-7 - 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. --- ### 第七条（ゴルフ場利用税に関する経過措置） — Transitional Measures Concerning Golf Course Use Tax caption: machine translation, not official suppl-3631-110/art-7 · https://japanlaw.org/ja/local-tax-act/suppl-3631-110/art-7 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-7 **第一項** 新法の規定中ゴルフ場利用税に関する部分は、施行日以後におけるゴルフ場の利用に対して課すべきゴルフ場利用税について適用する。 suppl-3631-110/art-7/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3631-110/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-7/par-1 The provisions of the New Act relating to golf course use tax apply to golf course use tax to be imposed on the use of golf courses on or after the Effective Date. machine translation, not official **第二項** 施行日前における旧法第七十五条第一項各号に掲げる施設の利用に対して課する娯楽施設利用税については、なお従前の例による。 suppl-3631-110/art-7/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3631-110/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-7/par-2 With respect to amusement facility use tax imposed on the use of the facilities listed in the items of Article 75, paragraph (1) of the Former Act before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第三項** 施行日前にゴルフ場の利用に対して課する娯楽施設利用税の特別徴収義務者が行つた旧法第八十一条の規定による納税管理人に係る申告は、当該ゴルフ場に係る新法第七十九条の規定による納税管理人に係る申告とみなす。 suppl-3631-110/art-7/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-3631-110/art-7/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-7/par-3 A declaration concerning a tax agent made under the provisions of Article 81 of the Former Act, before the Effective Date, by a special collection agent of amusement facility use tax imposed on the use of golf courses is deemed to be a declaration concerning a tax agent made under the provisions of Article 79 of the New Act with respect to that golf course. machine translation, not official **第四項** 施行日前にゴルフ場の利用に対して課する娯楽施設利用税の特別徴収義務者が行つた旧法第八十九条第一項の規定による登録の申請は、当該ゴルフ場に係る新法第八十四条第一項の規定による登録の申請とみなす。 suppl-3631-110/art-7/par-4 · https://japanlaw.org/ja/local-tax-act/suppl-3631-110/art-7/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-7/par-4 An application for registration made under the provisions of Article 89, paragraph (1) of the Former Act, before the Effective Date, by a special collection agent of amusement facility use tax imposed on the use of golf courses is deemed to be an application for registration under the provisions of Article 84, paragraph (1) of the New Act with respect to that golf course. machine translation, not official **第五項** この法律の施行の際現に旧法第八十九条第二項の規定によりゴルフ場の利用に対して課する娯楽施設利用税の特別徴収義務者に係る証票の交付を受けている者は、当該ゴルフ場について新法第八十四条第二項の規定により証票の交付を受けている者とみなす。 suppl-3631-110/art-7/par-5 · https://japanlaw.org/ja/local-tax-act/suppl-3631-110/art-7/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-7/par-5 A person who, at the time of enforcement of this Act, is actually in receipt of an identification card for a special collection agent of amusement facility use tax imposed on the use of golf courses pursuant to the provisions of Article 89, paragraph (2) of the Former Act is deemed to be a person who has received an identification card with respect to that golf course pursuant to the provisions of Article 84, paragraph (2) of the New Act. machine translation, not official **第六項** この法律の施行の際現に旧法第八十九条第二項の規定により交付を受けているゴルフ場の利用に対して課する娯楽施設利用税の特別徴収義務者に係る証票は、条例の定めるところにより新法第八十四条第二項の規定に基づくゴルフ場利用税の特別徴収義務者に係る証票として新たな証票が交付されるまでの間、当該ゴルフ場について同項の規定により交付された証票とみなす。 suppl-3631-110/art-7/par-6 · https://japanlaw.org/ja/local-tax-act/suppl-3631-110/art-7/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-7/par-6 An identification card for a special collection agent of amusement facility use tax imposed on the use of golf courses that, at the time of enforcement of this Act, has actually been issued pursuant to the provisions of Article 89, paragraph (2) of the Former Act is deemed, as provided by Prefectural Ordinance, until a new identification card is issued as an identification card for a special collection agent of golf course use tax pursuant to the provisions of Article 84, paragraph (2) of the New Act, to be an identification card issued with respect to that golf course pursuant to the provisions of that paragraph. machine translation, not official **第七項** 道府県知事は、条例の定めるところにより、娯楽施設利用税の特別徴収義務者が施行日の前日において交付を受けている旧法第八十九条第二項の証票を返納させるものとする。 suppl-3631-110/art-7/par-7 · https://japanlaw.org/ja/local-tax-act/suppl-3631-110/art-7/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-7/par-7 The prefectural governor is to, as provided by Prefectural Ordinance, have a special collection agent of amusement facility use tax return the identification card under Article 89, paragraph (2) of the Former Act that was issued to it on the day preceding the Effective Date. machine translation, not official --- ## Cites - suppl-3631-110/art-7/par-3: 新法第七十九条 → 地方税法 第七十九条 (Article 79), art-79 — https://japanlaw.org/ja/local-tax-act/art-79 · https://japanlaw.org/l/325AC0000000226/art-79 - suppl-3631-110/art-7/par-4: 新法第八十四条第一項 → 地方税法 第八十四条第一項 (Article 84, paragraph (1)), art-84/par-1 — https://japanlaw.org/ja/local-tax-act/art-84/par-1 · https://japanlaw.org/l/325AC0000000226/art-84/par-1 - suppl-3631-110/art-7/par-5: 新法第八十四条第二項 → 地方税法 第八十四条第二項 (Article 84, paragraph (2)), art-84/par-2 — https://japanlaw.org/ja/local-tax-act/art-84/par-2 · https://japanlaw.org/l/325AC0000000226/art-84/par-2 - suppl-3631-110/art-7/par-6: 新法第八十四条第二項 → 地方税法 第八十四条第二項 (Article 84, paragraph (2)), art-84/par-2 — https://japanlaw.org/ja/local-tax-act/art-84/par-2 · https://japanlaw.org/l/325AC0000000226/art-84/par-2 ## Cited by 1 provision cites this one. No official source publishes this direction. - 地方税法 附則第十五条第一項（政令への委任） — https://japanlaw.org/ja/local-tax-act/suppl-3631-110/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-15/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-20261027T214204-251, translated 2026-10-28 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T214204-251, translated 2026-10-28 - This site's parser, version 221 — 地方税法 — structure, counts, cross-references and defined terms, computed 2026-10-27