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Article 700-52Tax Rate of Hunting Tax

第七百条の五十二(狩猟税の税率)

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

狩猟税の税率は、次の各号に掲げる者について、それぞれ当該各号に定める額とする。

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

第一種銃猟免許に係る狩猟者の登録を受ける者で、次号に掲げる者以外のもの 一万六千五百円

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

第一種銃猟免許に係る狩猟者の登録を受ける者で、当該年度の道府県民税の所得割額を納付することを要しないもののうち、第二十三条第一項第七号に規定する同一生計配偶者又は同項第九号に規定する扶養親族に該当する者(農業、水産業又は林業に従事している者を除く。)以外の者 一万千円

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

網猟免許又はわな猟免許に係る狩猟者の登録を受ける者で、次号に掲げる者以外のもの 八千二百円

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

網猟免許又はわな猟免許に係る狩猟者の登録を受ける者で、当該年度の道府県民税の所得割額を納付することを要しないもののうち、第二十三条第一項第七号に規定する同一生計配偶者又は同項第九号に規定する扶養親族に該当する者(農業、水産業又は林業に従事している者を除く。)以外の者 五千五百円

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

第二種銃猟免許に係る狩猟者の登録を受ける者 五千五百円

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.

狩猟者の登録が次の各号に掲げる登録のいずれかに該当する場合における当該狩猟者の登録に係る狩猟税の税率は、前項の規定にかかわらず、同項に規定する税率に当該各号に定める割合を乗じた税率とする。

Hunter registration relating only to a released-game hunting ground (meaning a released-game hunting ground prescribed in ; the same applies in the following item): one-fourth

放鳥獣猟区(に規定する放鳥獣猟区をいう。次号において同じ。)のみに係る狩猟者の登録 四分の一

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

前号の狩猟者の登録を受けている者が受ける放鳥獣猟区及び放鳥獣猟区以外の場所に係る狩猟者の登録 四分の三

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