Where a prefecture intends to collect hunting tax by collection by stamps, it must have the taxpayer pay the tax with stamps issued by the prefecture. In this case, the prefecture may substitute for stamps either having stamps affixed to a document certifying that an obligation to pay hunting tax has arisen, or affixing a tax-paid seal after receiving payment in cash equivalent to the face value of the stamps.
道府県は、狩猟税を証紙徴収によつて徴収しようとする場合においては、納税者に当該道府県が発行する証紙をもつてその税金を払い込ませなければならない。この場合においては、道府県は、狩猟税を納付する義務が発生することを証する書類に証紙をはらせ、又は証紙の額面金額に相当する現金の納付を受けた後納税済印を押すことによつて、証紙に代えることができる。
Where a taxpayer has affixed stamps, a prefecture must clearly cancel them with the seal of that prefecture across the paper on which the stamps are affixed and the pattern of the stamps.
道府県は、納税者が証紙をはつた場合においては、証紙をはつた紙面と証紙の彩紋とにかけて当該道府県の印で判明にこれを消さなければならない。
The handling of the stamps referred to in paragraph (1) must be provided for by the Prefectural Ordinance of the prefecture concerned.
第一項の証紙の取扱いに関しては、当該道府県の条例で定めなければならない。
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collection by stampsmachine translation
「証紙徴収」
A local government's having local tax paid with stamps (証紙) it issues, without issuing a tax notice (納税通知書).
Defined inArticle 1, paragraph (1), item (xiii)· applies throughout the law
Prefectural or Municipal Ordinance
条例
A rule a local government makes for itself: a prefecture (都道府県), a city, town or village (市町村), or one of Tokyo's special wards (特別区) (Local Autonomy Act, Articles 1-3, 281 and 283). Its assembly (議会), whose members the residents elect, passes it (Articles 89 and 96, paragraph (1), item (i)), and its head — the governor or the mayor (Article 139) — promulgates it, that is, makes it public so that it can take effect (Article 16). The Constitution lets local governments make them within the limits of Acts (Constitution, Article 94), and one may not go against the national laws and regulations (法令), such as Acts, Cabinet Orders (政令) and Ministerial Orders (省令) (Local Autonomy Act, Article 14, paragraph (1)). Unless national laws and regulations provide otherwise, a local government can impose a duty or restrict a right only by one of these (Article 14, paragraph (2)), and it may write into one penalties for breaking it, within limits the Local Autonomy Act sets (Article 14, paragraph (3)). It is made for that local government's own affairs (Article 2, paragraph (2) and Article 14, paragraph (1)), so the same matter can be handled differently from one place to the next. It is a local rule, not a national one: an "ordinance" in the name of a national rule, such as an Ordinance for Enforcement of an Act, is usually a Ministerial Order (省令) or another national instrument.
Written by AI using Constitution, Art. 94 and Local Autonomy Act, Arts. 1-3, 2, 14, 16, 89, 96, 139, 281, 283 as a reference.