①Where the hunter registration for a target wildlife capturer belonging to a municipality within the prefecture (meaning a target wildlife capturer prescribed in Article 56 of the Act on the Protection and Management of Wildlife, and the Optimization of Hunting (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 Article 9, paragraph (7) of the Act on Special Measures for Prevention of Damage Related to Agriculture, Forestry and Fisheries Caused by Wildlife (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).

②Where a certified wildlife capture business operator (meaning a certified wildlife capture business operator prescribed in Article 18-5, paragraph (2), item (i) of the Wildlife Protection and Management Act; the same applies in paragraph (2) of the following Article) has received permission under Article 9, paragraph (1) of the Wildlife Protection and Management Act (including as applied with terms replaced pursuant to Article 6, paragraph (1) of the Wildlife Damage Prevention Special Measures Act; 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 Article 9, paragraph (1) of the Wildlife Protection and Management Act pursuant to Article 14-2, paragraph (9) of the Wildlife Protection and Management Act, and the hunter registration for a worker of that certified wildlife capture business operator who has been issued the worker's certificate prescribed in Article 9, paragraph (8) of the Wildlife Protection and Management Act (including as applied with terms replaced pursuant to Article 14-2, paragraph (9) of the Wildlife Protection and Management Act or Article 6, paragraph (1) of the Wildlife Damage Prevention Special Measures Act; 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).

①For hunter registration received during the period from April 1, 2015 until March 31, 2029, where the person receiving that hunter registration, within the period of one year before the day on which that person submits the written application prescribed in Article 56 of the Wildlife Protection and Management Act (hereinafter in this paragraph referred to as the "written application for hunter registration") (hereinafter in this Article referred to as the "specified capture period"), received permission under Article 9, paragraph (1) of the Wildlife Protection and Management Act for the area of the prefecture, and carried out the capture, etc. of wildlife relating to that permission (hereinafter in this Article referred to as "permitted capture, etc."), the tax rate of hunting tax is, notwithstanding Article 700-52, paragraph (1), the rate obtained by multiplying the tax rate prescribed in that paragraph by one-half (hereinafter in this paragraph referred to as the "reduced tax rate"). However, this does not apply where a person who satisfies the requirements for hunter registration to which the reduced tax rate applies (hereinafter in this paragraph referred to as "registration at the reduced tax rate"), after carrying out permitted capture, etc. during the specified capture period, has submitted a written application for hunter registration for the hunting season immediately preceding the hunting season (meaning the hunting season prescribed in Article 2, paragraph (10) of the Wildlife Protection and Management Act; the same applies hereinafter in this paragraph) subject to registration at the reduced tax rate, and has already received that hunter registration.

②The provisions of the preceding paragraph apply mutatis mutandis to the tax rate of hunting tax where a person receiving hunter registration, as a worker in the area of the prefecture (meaning a worker prescribed in Article 9, paragraph (8) of the Wildlife Protection and Management Act, and excluding a worker of a certified wildlife capture business operator), has been issued the worker's certificate and carried out permitted capture, etc. during the specified capture period. In this case, the phrase "received permission under Article 9, paragraph (1) of the Wildlife Protection and Management Act for the area of the prefecture," in the preceding paragraph is deemed to be replaced with "was issued, as a worker (meaning a worker prescribed in Article 9, paragraph (8) of the Wildlife Protection and Management Act) of a person prescribed in Article 9, paragraph (8) of the Wildlife Protection and Management Act (including as applied with terms replaced pursuant to Article 14-2, paragraph (9) of the Wildlife Protection and Management Act or Article 6, paragraph (1) of the Act on Special Measures for Prevention of Damage Related to Agriculture, Forestry and Fisheries Caused by Wildlife; the same applies hereinafter in this paragraph) who received permission under Article 9, paragraph (1) of the Wildlife Protection and Management Act for the area of the prefecture (excluding a certified wildlife capture business operator prescribed in Article 18-5, paragraph (2), item (i) of the Wildlife Protection and Management Act), the worker's certificate prescribed in Article 9, paragraph (8) of the Wildlife Protection and Management Act,".

①A federation of agricultural cooperatives that has undergone entity conversion from the surviving prefectural central union prescribed in Article 12 of the Supplementary Provisions of the Act Partially Amending the Agricultural Co-operatives Act, etc., and Other Matters (Act No. 63 of 2015) pursuant to that Article and that continues to use the words "central union of agricultural cooperatives" in its name pursuant to Article 18 of the Supplementary Provisions of that Act (hereinafter in the following paragraph referred to as a "specified federation of agricultural cooperatives") is deemed, for the application of Article 701-34, paragraph (2), to be a corporation in the public interest, etc. prescribed in Article 2, item (vi) of the Corporation Tax Act.

②A specified federation of agricultural cooperatives is deemed not to fall under a cooperative association, etc. prescribed in Article 2, item (vii) of the Corporation Tax Act for the application of Article 701-41, paragraph (1) (limited to the portion relating to item (i) of the table in that paragraph).

①A designated city, etc. may not impose business office tax, notwithstanding Article 701-32, paragraph (1), on a business conducted by a person who has concluded a contract for participation in the exhibition with the incorporated public interest association Japan Association for the 2025 World Exposition, established within the venue of the international exposition to be held in 2025 under the application of the Convention relating to International Exhibitions (hereinafter in this paragraph referred to as the "Expo") (excluding foreign governments, foreign local governments and international organizations participating in the Expo), in an office or place of business (meaning the office or place of business prescribed in Article 701-31, paragraph (1), item (v)) relating to a facility used for a business relating to the Expo that is specified by Cabinet Order, solely for business years ending on or before March 31, 2027. In this case, the provisions of Article 701-34, paragraph (6) apply mutatis mutandis.

②With regard to the application of Article 701-43, paragraphs (1) and (2) in the case where the preceding paragraph applies, the phrases "Article 701-34" and "that Article" in those provisions are deemed to be replaced with "Article 701-34 or Article 32-4, paragraph (1) of the Supplementary Provisions".

③In addition to what is provided for in the preceding two paragraphs, matters necessary for the application of the provisions concerning business office tax in the case where paragraph (1) applies are specified by Cabinet Order.