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Use of golf course tax

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Bookmark of prefectural tax

 Use of golf course taxUse of golf course tax is tax that is imposed when we used golf course.







Person who puts

Person (we put in receipt, prefecture with rate from people whom manager used in golf course) using golf course.


Sum to pay

Tax amount is set by the number of the halls and charge.

kyu The number of the halls Charge Tax amount
1 18 or more

      10,000 yen or more

1,200 yen
2  It is less than ... 10,000 yen 6,500 yen or more 1,100 yen
3 It is less than ... 6,500 yen 4,000 yen or more 950 yen
4 It is less than ... 4,000 yen 3,500 yen or more 800 yen
5 It is less than ... 3,500 yen 2,500 yen or more 650 yen

       Less than 2,500 yen

500 yen
Less than 18

       2,500 yen or more

7 It is less than ... 2,500 yen 1,000 yen or more 400 yen

       Less than 1,000 yen

200 yen



Report and the tax payment

Manager of golf course reports share to the prefecture in a mass every month by 10th in the next month and puts.


Tax exemption

The next person can undergo tax-free measure of use of golf course tax.
(1) People under 18
(2) People 70 years or older
(3) Person with a disability
(4) The use at the National Athletic Meet
(5) Class of school, the use by extracurricular activities of official recognition
When we receive application, for golf course, in the case of (3), we show disability certificates with documents which age as of the use day can confirm in the case of (1) and (2), and, in the case of (4)(5), submission of certificate from The Prefectural Board of Education, school is necessary.


Grant to municipalities

70% of use of golf course taxes put from manager of golf course in prefecture are issued by municipalities with golf course.


Related link

About submissions such as reports to prefectural tax office

Registered matters notification of change (PDFPDFWe open with the other windowExcel Excel)


We relate to this page
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Saga prefectural government office (corporation number 1000020410004) 〒 840-8570  1-1-59, Jonai, Saga-shi   Tel: 0952-24-2111 (main)     
Copyright© 2016 Saga Prefecture.All Rights Reserved.

Saga prefectural government office (corporation number 1000020410004)

1-1-59, Jonai, Saga-shi
Tel: 0952-24-2111 (main)
Copyright© 2016 Saga Prefecture.All Rights Reserved.