Golf is the only game in Japan that is taxed. Every time a golfer in Japan tees off, he or she pays an average of 800 yen in "golf course usage tax" to the prefectural government. This is in addition to the national 5 percent consumption tax.

Not surprisingly, golfers have long complained that penalizing them alone is blatantly unfair.

According to the General Affairs Ministry, however, golfers are singled out because they benefit from the public services and infrastructure that local authorities provide to golf courses -- such as access roads, waste disposal systems and environmental protection measures.