Supplementary Provisions, Article 32-2Special Provisions on the Tax Rate of Hunting Tax
第三十二条の二（狩猟税の税率の特例）
For 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.
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受ける狩猟者の登録であつて、当該狩猟者の登録を受ける者が鳥獣保護管理法第五十六条に規定する申請書（以下この項において「狩猟者登録の申請書」という。）を提出する日前一年以内の期間（以下この条において「特定捕獲等期間」という。）に当該道府県の区域を対象とする鳥獣保護管理法第九条第一項の規定による許可を受け、当該許可に係る鳥獣の捕獲等（以下この条において「許可捕獲等」という。）を行つた場合における狩猟税の税率は、第七百条の五十二第一項の規定にかかわらず、同項に規定する税率に二分の一を乗じた税率（以下この項において「軽減税率」という。）とする。ただし、軽減税率が適用される狩猟者の登録（以下この項において「軽減税率適用登録」という。）の要件を満たす者が、特定捕獲等期間に許可捕獲等を行つた後、軽減税率適用登録の対象となる狩猟期間（鳥獣保護管理法第二条第十項に規定する狩猟期間をいう。以下この項において同じ。）の直近の狩猟期間について狩猟者登録の申請書を提出し、既にその狩猟者の登録を受けた場合には、この限りでない。
The 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,".
前項の規定は、狩猟者の登録を受ける者が、当該道府県内の区域において、従事者（鳥獣保護管理法第九条第八項に規定する従事者をいい、認定鳥獣捕獲等事業者に係るものを除く。）として、従事者証の交付を受けて特定捕獲等期間に許可捕獲等を行つた場合における狩猟税の税率について準用する。この場合において、前項中「受け、」とあるのは、「受けた同条第八項（鳥獣保護管理法第十四条の二第九項又は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第六条第一項の規定により読み替えて適用される場合を含む。以下この項において同じ。）に規定する者（鳥獣保護管理法第十八条の五第二項第一号に規定する認定鳥獣捕獲等事業者を除く。）の従事者（鳥獣保護管理法第九条第八項に規定する従事者をいう。）として、同項に規定する従事者証の交付を受けて」と読み替えるものとする。
Wildlife Protection and Management Actmachine translation
「鳥獣保護管理法」
Short name, in Article 32, paragraph 2 and Article 33 of the supplementary provisions (附則), for the Act on the Protection and Management of Wildlife, and the Optimization of Hunting (Act No. 88 of 2002).
Short name set inSupplementary Provisions, Article 32, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 32, paragraph (2); and Supplementary Provisions, Article 32-2
worker's certificatemachine translation
「従事者証」
A worker's certificate (従事者証) as referred to in Article 9, paragraph 8 of the Act on wildlife protection, management and hunting (鳥獣保護管理法), issued to a worker of a certified wildlife capture business operator (認定鳥獣捕獲等事業者) that holds a capture permit for the prefecture.
Short name set inSupplementary Provisions, Article 32, paragraph (2)· applies only in this provision and in Supplementary Provisions, Article 32-2, paragraph (2)
certified wildlife capture business operatormachine translation
「認定鳥獣捕獲等事業者」
A certified wildlife capture business operator (認定鳥獣捕獲等事業者) as defined in Article 18-5, paragraph 2, item 1 of the law on the protection and management of wildlife and the proper conduct of hunting (鳥獣保護管理法).
Defined inSupplementary Provisions, Article 32, paragraph (2)· applies only in this provision and in Supplementary Provisions, Article 32-2, paragraph (2)
specified capture periodmachine translation
「特定捕獲等期間」
In Article 32-2 of the supplementary provisions (附則), the year before the day a person files the application for hunter registration (狩猟者登録の申請書); a hunter registration (狩猟者の登録) received from 1 April 2015 to 31 March 2029 by a person who in that year captured birds or mammals with a permit under Article 9, paragraph 1 of the law on the protection and control of wild birds and mammals and on hunting (鳥獣保護管理法) covering the prefecture can be taxed at half the normal hunting tax (狩猟税) rate.
Short name set inSupplementary Provisions, Article 32-2, paragraph (1)· applies only in this article
hunting seasonmachine translation
「狩猟期間」
The hunting season as defined in Article 2, paragraph 10 of the law on the protection and control of wild birds and mammals and on hunting (鳥獣保護管理法); a person who captured birds or mammals with a permit in the specified capture period (特定捕獲等期間) does not get the half-rate hunting tax (狩猟税) of Article 32-2 of the supplementary provisions (附則) on a registration where that person has already applied for and received hunter registration for the hunting season just before the one the registration covers.
Defined inSupplementary Provisions, Article 32-2, paragraph (1)· applies only in this paragraph
written application for hunter registrationmachine translation
「狩猟者登録の申請書」
The application for hunter registration (狩猟者の登録) under Article 56 of the law on the protection and control of wild birds and mammals and on hunting (鳥獣保護管理法); the year before the day it is filed is the specified capture period (特定捕獲等期間) that decides whether the registration gets the half-rate hunting tax (狩猟税) of Article 32-2 of the supplementary provisions (附則).
Short name set inSupplementary Provisions, Article 32-2, paragraph (1)· applies only in this paragraph
permitted capture, etc.machine translation
「許可捕獲等」
Capture, etc. of birds and mammals (鳥獣の捕獲等) under a permit for the prefecture's area granted under Article 9, paragraph 1 of the law on the protection and management of wildlife and the proper conduct of hunting (鳥獣保護管理法), carried out in the year before the hunter files the application for registration as a hunter (特定捕獲等期間).
Short name set inSupplementary Provisions, Article 32-2, paragraph (1)· applies only in this article
reduced tax ratemachine translation
「軽減税率」
Half the hunting tax (狩猟税) rate of Article 700-52, paragraph 1, which applies to a hunter registration (狩猟者の登録) received between 1 April 2015 and 31 March 2029 by a person who, within the year before filing the application, captured birds or mammals (鳥獣) in the prefecture with a permit under Article 9, paragraph 1 of the wildlife protection and management law (鳥獣保護管理法).
Short name set inSupplementary Provisions, Article 32-2, paragraph (1)· applies only in this paragraph
registration at the reduced tax ratemachine translation
「軽減税率適用登録」
A hunter registration (狩猟者の登録) to which the reduced hunting tax (狩猟税) rate (軽減税率) of Article 32-2, paragraph 1 of the supplementary provisions (附則) applies.
Short name set inSupplementary Provisions, Article 32-2, paragraph (1)· applies only in this paragraph