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Supplementary Provisions, Article 32Exemption from Hunting Tax

第三十二条(狩猟税の課税免除)

Where the hunter registration for a target wildlife capturer belonging to a municipality within the prefecture (meaning a target wildlife capturer prescribed in (hereinafter in the following paragraph and the following Article referred to as the "Wildlife Protection and Management Act") as applied with terms replaced pursuant to (Act No. 134 of 2007; hereinafter in the following paragraph referred to as the "Wildlife Damage Prevention Special Measures Act")) is made during the period from April 1, 2015 until March 31, 2029, a prefecture is not to impose hunting tax on that target wildlife capturer, notwithstanding Article 700-52, paragraph (1).

道府県は、当該道府県内の市町村に所属する対象鳥獣捕獲員(鳥獣による農林水産業等に係る被害の防止のための特別措置に関する法律(平成十九年法律第百三十四号。次項において「鳥獣被害防止特措法」という。)の規定により読み替えられた鳥獣の保護及び管理並びに狩猟の適正化に関する法律(次項及び次条において「鳥獣保護管理法」という。)に規定する対象鳥獣捕獲員をいう。)に係る狩猟者の登録が、平成二十七年四月一日から令和十一年三月三十一日までの間に行われた場合には、第七百条の五十二第一項の規定にかかわらず、当該対象鳥獣捕獲員に対しては、狩猟税を課さないものとする。

Where a certified wildlife capture business operator (meaning a certified wildlife capture business operator prescribed in ; the same applies in paragraph (2) of the following Article) has received permission under (including as applied with terms replaced pursuant to ; the same applies in paragraph (1) of the following Article) for the area of the prefecture, or has been deemed to be a person who has received permission under pursuant to , and the hunter registration for a worker of that certified wildlife capture business operator who has been issued the worker's certificate prescribed in (including as applied with terms replaced pursuant to or ; the same applies in paragraph (2) of the following Article) (referred to as the "worker's certificate" in paragraph (2) of the following Article) is made during the period from May 29, 2015 until March 31, 2029, a prefecture is not to impose hunting tax on that worker, notwithstanding Article 700-52, paragraph (1).

道府県は、認定鳥獣捕獲等事業者(に規定する認定鳥獣捕獲等事業者をいう。次条第二項において同じ。)が、当該道府県の区域を対象として(の規定により読み替えて適用される場合を含む。次条第一項において同じ。)の規定による許可を受け、又はの規定によりの規定による許可を受けた者とみなされた場合において、(又はの規定により読み替えて適用される場合を含む。次条第二項において同じ。)に規定する従事者証(次条第二項において「従事者証」という。)の交付を受けた当該認定鳥獣捕獲等事業者の従事者に係る狩猟者の登録が、平成二十七年五月二十九日から令和十一年三月三十一日までの間に行われたときは、第七百条の五十二第一項の規定にかかわらず、当該従事者に対しては、狩猟税を課さないものとする。

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