The golf the man and woman young and old as the leisure activity which is the possibility anyone of enjoying easily most well rightly the habit which observes a rule and is the item which is the possibility of learning the ardency which is refined in physiology of the moderns. Currently it is developmental with the popular sports which it prefers from the United States and Japanese etc. foreign nation advanced nation and With 21st century sports footlights the place it is caught with one in the item which it is receiving it is going. The research which it sees making narrow a perception gap in about the golf to compare the difference of recognition of the people who hits a golf and the people who does not hit a golf and, with after words it got a same conclusion with the fact that for. First, in about golf perception gap it will be solved and in order there to be a possibility which it will catch as sports golf the place it stands as healthy sports not only field of formation, cultural value realization and national economy industry of national emotional agreement it is contributing must induce the ceremony conversion of the citizen national integrated functional etc. Second, with the investment which the government is bold it follows in the plan which is prospect is necessary, to develop the useless country and must expand a golf facility. More continuous what than and it means the policy of the government which is consistency must be maintained. Third, the young people and the very old man and the disabled person it means the plan which it exempts first of all in the object must be prepared in about the individual consumption tax which is levied in the golf course. In order to overcome the difference of recognition consequently in about golf stands the public relation which is active uses a mass media must become accomplished, like this public information it will lead and with the direction which is good the domestic golf image and must change a recognition to about golf it will induce and, the golf course operation and the construction where does not become the balance in change and environment of the side which is economic, in order to remove the recognition which is a luxury characteristic sports it stands it means the investigation must become accomplished about the levy of individual consumption tax corresponds in year.