Use 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.
||The number of the halls
||18 or more
10,000 yen or more
|| It is less than ... 10,000 yen 6,500 yen or more
||It is less than ... 6,500 yen 4,000 yen or more
||It is less than ... 4,000 yen 3,500 yen or more
||It is less than ... 3,500 yen 2,500 yen or more
Less than 2,500 yen
|Less than 18
2,500 yen or more
||It is less than ... 2,500 yen 1,000 yen or more
Less than 1,000 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.
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.
About submissions such as reports to prefectural tax office