第七百条の五十一（狩猟税）
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.
道府県は、鳥獣の保護及び狩猟に関する行政の実施に要する費用に充てるため、当該道府県知事の狩猟者の登録を受ける者に対し、狩猟税を課するものとする。
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.
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
放鳥獣猟区（鳥獣の保護及び管理並びに狩猟の適正化に関する法律（平成十四年法律第八十八号）第六十八条第二項第四号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
Article 700-53Assessment Date and Payment Period of Hunting Tax
第七百条の五十三（狩猟税の賦課期日及び納期）
The assessment date and payment period for hunting tax are specified by the Prefectural Ordinance of the prefecture concerned.
狩猟税の賦課期日及び納期は、当該道府県の条例で定める。
Article 700-54Method of Collecting Hunting Tax
第七百条の五十四（狩猟税の徴収の方法）
Hunting tax must be collected by ordinary collection or collection by stamps, in accordance with the Prefectural Ordinance of the prefecture concerned.
Article 700-55Procedures for Ordinary Collection of Hunting Tax
第七百条の五十五（狩猟税の普通徴収の手続）
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.
第七百条の五十六（狩猟税の賦課徴収に関する申告又は報告の義務）
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.
狩猟税の納税義務者は、当該道府県の条例の定めるところによつて、狩猟税の賦課徴収に関し同条例で定める事項を申告し、又は報告しなければならない。
Article 700-57Offenses Relating to False Returns, etc. for Hunting Tax
第七百条の五十七（狩猟税に係る虚偽の申告等に関する罪）
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.
前条の規定により申告し、又は報告すべき事項について虚偽の申告又は報告をしたときは、その違反行為をした者は、三十万円以下の罰金に処する。
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.
Article 700-58Non-Penal Fines for Failure to File Returns, etc. for Hunting Tax
第七百条の五十八（狩猟税に係る不申告等に関する過料）
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.
道府県は、狩猟税の納税義務者が第七百条の五十六の規定によつて申告し、又は報告すべき事項について正当な事由がなくて申告又は報告をしなかつた場合においては、その者に対し、当該道府県の条例で十万円以下の過料を科する旨の規定を設けることができる。
第七百条の五十九（徴税吏員の狩猟税に関する調査に係る質問検査権）
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).
狩猟税に係る滞納処分に関する調査については、第一項の規定にかかわらず、第七百条の六十六第六項の定めるところによる。
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.
Article 700-60Offenses Relating to Refusal of Inspection, etc. for Hunting Tax
第七百条の六十（狩猟税に係る検査拒否等に関する罪）
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:
次の各号のいずれかに該当する場合には、その違反行為をした者は、三十万円以下の罰金に処する。
When a person refuses, obstructs or evades the inspection of books and documents or articles under the provisions of the preceding Article;
前条の規定による書類又は物件の検査を拒み、妨げ、又は忌避したとき。
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
前条第一項の規定による物件の提示又は提出の要求に対し、正当な理由がなくこれに応ぜず、又は偽りの記載若しくは記録をした書類その他の物件（その写しを含む。）を提示し、若しくは提出したとき。
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.
Article 700-61Offenses Relating to Evasion of Hunting Tax
第七百条の六十一（狩猟税の脱税に関する罪）
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.
偽りその他不正の行為により狩猟税の全部又は一部を免れたときは、その違反行為をした者は、百万円以下の罰金に処する。
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.
人の代理人又は使用人がその人の狩猟に関して、前二項の違反行為をした場合には、その行為者を罰するほか、その人に対し、当該各項の刑を科する。
Article 700-62Reduction or Exemption of Hunting Tax
第七百条の六十二（狩猟税の減免）
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.
道府県知事は、天災その他特別の事情がある場合において狩猟税の減免を必要とすると認める者又は貧困により生活のため公私の扶助を受ける者に限り、当該道府県の条例の定めるところにより、狩猟税を減免することができる。
tax collection officialmachine translation
「徴税吏員」
A prefectural governor (道府県知事) or a prefectural employee the governor has delegated, or a mayor of a municipality (市町村長) or a municipal employee the mayor has delegated.
Defined inArticle 1, paragraph (1), item (iii)· applies throughout the law
tax noticemachine translation
「納税通知書」
A document a local government draws up for local tax a taxpayer must pay, stating the Acts and the local government's ordinance (条例) provisions the tax is levied under, the taxpayer's address and name, the tax base, rate and amount, the payment periods and the amount due in each, where to pay, the steps that will be taken if the tax is not paid by the due date, and how to seek relief against the assessment.
Defined inArticle 1, paragraph (1), item (vi)· applies throughout the law
ordinary collectionmachine translation
「普通徴収」
Collecting a local tax by having a tax collection official (徴税吏員) deliver a tax notice (納税通知書) to the taxpayer.
Defined inArticle 1, paragraph (1), item (vii)· applies throughout the law
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
released-game hunting groundmachine translation
「放鳥獣猟区」
A hunting ground (猟区) meant only for taking game birds and animals that have been released there, as defined in Article 68, paragraph 2, item 4 of the Act on the Protection and Management of Wildlife, and the Optimization of Hunting; a hunter registration (狩猟者の登録) for such grounds only is taxed at a quarter of the usual hunting tax (狩猟税) rate.
Defined inArticle 700-52, paragraph (2), item (i)· applies only in this provision and in Article 700-52, paragraph (2), item (ii)
fine
罰金
A criminal punishment of paying money to the state, of 10,000 yen or more, or less where it is reduced (Penal Code, Article 15). It ranks below imprisonment (拘禁刑) and above penal detention (拘留) and a petty fine (科料) (Articles 9 and 10, paragraph (1)). A person who cannot pay it in full is held in a workhouse (労役場) for one day to two years, or up to three years where fines are imposed together, a period set when the sentence is passed (Article 18, paragraphs (1), (3) and (4)); not within thirty days of the sentence becoming final without the person's consent (paragraph (5)). If it is not enforced for three years after the sentence becomes final, the person is released from it by prescription (Articles 31 and 32, item (v)); the three years do not run while its execution is suspended under law or the person is abroad, and an act of execution interrupts them (Articles 33 and 34, paragraph (2)).
Written by AI using Penal Code, Arts. 9, 10, 15, 18, 31 to 34 as a reference.
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.