Local Tax Act

In order to cover the expenses of administration relating to the protection of birds and animals and hunting, a prefecture is to impose hunting tax on a person who receives hunter registration from the prefectural governor of that prefecture.

The tax rate of hunting tax is, for each category of person listed in the following items, the amount specified in the relevant item.

A person who receives hunter registration relating to a Class 1 gun hunting license, other than a person listed in the following item: 16,500 yen

Among persons who receive hunter registration relating to a Class 1 gun hunting license and are not required to pay the income levy amount of prefectural inhabitant tax for the relevant fiscal year, a person other than a person who falls under a spouse in the same household prescribed in Article 23, paragraph (1), item (vii) or a dependent prescribed in item (ix) of that paragraph (excluding a person engaged in agriculture, fisheries or forestry): 11,000 yen

A person who receives hunter registration relating to a net hunting license or a trap hunting license, other than a person listed in the following item: 8,200 yen

Among persons who receive hunter registration relating to a net hunting license or a trap hunting license and are not required to pay the income levy amount of prefectural inhabitant tax for the relevant fiscal year, a person other than a person who falls under a spouse in the same household prescribed in Article 23, paragraph (1), item (vii) or a dependent prescribed in item (ix) of that paragraph (excluding a person engaged in agriculture, fisheries or forestry): 5,500 yen

A person who receives hunter registration relating to a Class 2 gun hunting license: 5,500 yen

Where a hunter registration falls under any of the registrations listed in the following items, the tax rate of hunting tax for that hunter registration is, notwithstanding the preceding paragraph, the rate obtained by multiplying the rate prescribed in that paragraph by the proportion specified in the relevant item.

Hunter registration relating only to a released-game hunting ground (meaning a released-game hunting ground prescribed in Article 68, paragraph (2), item (iv) of the Act on the Protection and Management of Wildlife, and the Optimization of Hunting (Act No. 88 of 2002); the same applies in the following item): one-fourth

Hunter registration relating to a released-game hunting ground and a place other than a released-game hunting ground that a person who holds the hunter registration under the preceding item receives: three-fourths

The assessment date and payment period for hunting tax are specified by the Prefectural Ordinance of the prefecture concerned.

Hunting tax must be collected by ordinary collection or collection by stamps, in accordance with the Prefectural Ordinance of the prefecture concerned.

Where hunting tax is to be collected by ordinary collection, the tax notice to be delivered to the taxpayer must be delivered to the taxpayer no later than 10 days before the due date for payment.

A person liable for hunting tax must, in accordance with the Prefectural Ordinance of the prefecture concerned, file a return or make a report on the matters specified by that Ordinance concerning the assessment and collection of hunting tax.

If a person makes a false return or report on matters to be declared or reported under the preceding Article, the person who committed the violation is punished by a fine of not more than 300,000 yen.

Where the agent or employee of a person has committed the violation set forth in the preceding paragraph in connection with that person's hunting, not only is the offender to be punished, but that person is also to be subject to the penalty prescribed in that paragraph.

A prefecture may establish a provision in its Prefectural Ordinance imposing a non-penal fine of not more than 100,000 yen on a person liable for hunting tax who, without due cause, fails to file a return or make a report on the matters that are to be filed or reported pursuant to Article 700-56.

Where necessary for an examination concerning the assessment and collection of hunting tax, a prefectural tax collection official may question a person liable for tax or a person found to have tax liability, or inspect that person's books and documents (including, where an electronic or magnetic record (meaning a record made in an electronic form, magnetic form or any other form that cannot be perceived by human senses, which is used for information processing by a computer) has been created or kept in lieu of their creation or keeping, that electronic or magnetic record; the same applies in items (i) and (ii) of paragraph (1) of the following Article) or other articles, or demand the presentation or submission of such articles (including copies thereof).

In the case referred to in the preceding paragraph, that tax collection official must carry a certificate proving his or her status and present it when requested by a person concerned.

A prefectural tax collection official may, as provided by Cabinet Order, retain the articles submitted pursuant to the provisions of paragraph (1).

Notwithstanding the provisions of paragraph (1), an examination concerning delinquent tax collection procedures for hunting tax is governed by Article 700-66, paragraph (6).

The authority of a prefectural tax collection official under paragraph (1) or (3) must not be construed as having been granted for the purpose of criminal investigation.

In the case falling under any of the following items, the person who committed the violation is punished by a fine of not more than 300,000 yen:

When a person refuses, obstructs or evades the inspection of books and documents or articles under the provisions of the preceding Article;

When a person, in response to a demand for the presentation or submission of articles under the provisions of paragraph (1) of the preceding Article, fails to comply without justifiable grounds, or presents or submits books and documents or other articles (including copies thereof) containing false entries or records; or

When a person fails to answer questions put by a tax collection official under the preceding Article, or gives a false answer.

Where the agent or employee of a person has committed the violation set forth in the preceding paragraph in connection with that person's hunting or property, not only is the offender to be punished, but that person is also to be subject to the penalty prescribed in that paragraph.

Where a person evades the whole or part of hunting tax by deception or other wrongful acts, the person who committed the violation is to be punished by a fine of not more than 1,000,000 yen.

In addition to what is provided for in the preceding paragraph, where a person evades the whole or part of hunting tax by failing to file a return or make a report on the matters that are to be filed or reported pursuant to Article 700-56, the person who committed the violation is to be punished by a fine of not more than 500,000 yen.

Where the agent or employee of a person has committed the violation set forth in the preceding two paragraphs in connection with that person's hunting, not only is the offender to be punished, but that person is also to be subject to the penalty prescribed in the respective paragraph.

A prefectural governor may reduce or exempt hunting tax, in accordance with the Prefectural Ordinance of the prefecture concerned, only for a person who is found to need a reduction or exemption of hunting tax where there are natural disasters or other special circumstances, or a person who receives public or private assistance for living due to poverty.