# 地方税法 / Local Tax Act — 第七百条の五十二 (Article 700-52)

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- Law: 地方税法 (Local Tax Act), 昭和二十五年法律第二百二十六号
- English title "Local Tax Act": Ministry of Justice translation database, which lists the title
- Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say.
- Provision: 第七百条の五十二 (Article 700-52)（狩猟税の税率） — address `art-700-52`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-700-52
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-700-52
- Every provision below carries its address and both URLs on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.

Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.

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### 第七百条の五十二（狩猟税の税率） — Tax Rate of Hunting Tax
<sup>caption: machine translation, not official</sup>
<sup>art-700-52 · https://japanlaw.org/en/local-tax-act/art-700-52 · https://japanlaw.org/l/325AC0000000226/art-700-52</sup>

  **第一項**  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。
  <sup>art-700-52/par-1 · https://japanlaw.org/en/local-tax-act/art-700-52/par-1 · https://japanlaw.org/l/325AC0000000226/art-700-52/par-1</sup>
  The tax rate of hunting tax is, for each category of person listed in the following items, the amount specified in the relevant item.
  <sup>machine translation, not official</sup>

    **一**  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
    <sup>art-700-52/par-1/item-1 · https://japanlaw.org/en/local-tax-act/art-700-52/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-700-52/par-1/item-1</sup>
    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
    <sup>machine translation, not official</sup>

    **二**  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
    <sup>art-700-52/par-1/item-2 · https://japanlaw.org/en/local-tax-act/art-700-52/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-700-52/par-1/item-2</sup>
    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
    <sup>machine translation, not official</sup>

    **三**  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
    <sup>art-700-52/par-1/item-3 · https://japanlaw.org/en/local-tax-act/art-700-52/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-700-52/par-1/item-3</sup>
    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
    <sup>machine translation, not official</sup>

    **四**  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
    <sup>art-700-52/par-1/item-4 · https://japanlaw.org/en/local-tax-act/art-700-52/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/art-700-52/par-1/item-4</sup>
    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
    <sup>machine translation, not official</sup>

    **五**  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
    <sup>art-700-52/par-1/item-5 · https://japanlaw.org/en/local-tax-act/art-700-52/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/art-700-52/par-1/item-5</sup>
    A person who receives hunter registration relating to a Class 2 gun hunting license: 5,500 yen
    <sup>machine translation, not official</sup>

  **第二項**  狩猟者の登録が次の各号に掲げる登録のいずれかに該当する場合における当該狩猟者の登録に係る狩猟税の税率は、前項の規定にかかわらず、同項に規定する税率に当該各号に定める割合を乗じた税率とする。
  <sup>art-700-52/par-2 · https://japanlaw.org/en/local-tax-act/art-700-52/par-2 · https://japanlaw.org/l/325AC0000000226/art-700-52/par-2</sup>
  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.
  <sup>machine translation, not official</sup>

    **一**  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
    <sup>art-700-52/par-2/item-1 · https://japanlaw.org/en/local-tax-act/art-700-52/par-2/item-1 · https://japanlaw.org/l/325AC0000000226/art-700-52/par-2/item-1</sup>
    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
    <sup>machine translation, not official</sup>

    **二**  前号の狩猟者の登録を受けている者が受ける放鳥獣猟区及び放鳥獣猟区以外の場所に係る狩猟者の登録　四分の三
    <sup>art-700-52/par-2/item-2 · https://japanlaw.org/en/local-tax-act/art-700-52/par-2/item-2 · https://japanlaw.org/l/325AC0000000226/art-700-52/par-2/item-2</sup>
    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
    <sup>machine translation, not official</sup>

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## Cites
- art-700-52/par-1/item-1: 次号 → 地方税法 第七百条の五十二第一項第二号 (Article 700-52, paragraph (1), item (ii)), art-700-52/par-1/item-2 — https://japanlaw.org/en/local-tax-act/art-700-52/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-700-52/par-1/item-2
- art-700-52/par-1/item-2: 第二十三条第一項第七号 → 地方税法 第二十三条第一項第七号 (Article 23, paragraph (1), item (vii)), art-23/par-1/item-7 — https://japanlaw.org/en/local-tax-act/art-23/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/art-23/par-1/item-7
- art-700-52/par-1/item-2: 同項第九号 → 地方税法 第二十三条第一項第九号 (Article 23, paragraph (1), item (ix)), art-23/par-1/item-9 — https://japanlaw.org/en/local-tax-act/art-23/par-1/item-9 · https://japanlaw.org/l/325AC0000000226/art-23/par-1/item-9
- art-700-52/par-1/item-3: 次号 → 地方税法 第七百条の五十二第一項第四号 (Article 700-52, paragraph (1), item (iv)), art-700-52/par-1/item-4 — https://japanlaw.org/en/local-tax-act/art-700-52/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/art-700-52/par-1/item-4
- art-700-52/par-1/item-4: 第二十三条第一項第七号 → 地方税法 第二十三条第一項第七号 (Article 23, paragraph (1), item (vii)), art-23/par-1/item-7 — https://japanlaw.org/en/local-tax-act/art-23/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/art-23/par-1/item-7
- art-700-52/par-1/item-4: 同項第九号 → 地方税法 第二十三条第一項第九号 (Article 23, paragraph (1), item (ix)), art-23/par-1/item-9 — https://japanlaw.org/en/local-tax-act/art-23/par-1/item-9 · https://japanlaw.org/l/325AC0000000226/art-23/par-1/item-9
- art-700-52/par-2: 前項 → 地方税法 第七百条の五十二第一項 (Article 700-52, paragraph (1)), art-700-52/par-1 — https://japanlaw.org/en/local-tax-act/art-700-52/par-1 · https://japanlaw.org/l/325AC0000000226/art-700-52/par-1
- art-700-52/par-2/item-1: 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 → e-Gov law 414AC0000000088, 第六十八条第二項第四号 (Article 68, paragraph (2), item (iv)), art-68/par-2/item-4 — not held in this collection
- art-700-52/par-2/item-1: 次号 → 地方税法 第七百条の五十二第二項第二号 (Article 700-52, paragraph (2), item (ii)), art-700-52/par-2/item-2 — https://japanlaw.org/en/local-tax-act/art-700-52/par-2/item-2 · https://japanlaw.org/l/325AC0000000226/art-700-52/par-2/item-2
- art-700-52/par-2/item-2: 前号 → 地方税法 第七百条の五十二第二項第一号 (Article 700-52, paragraph (2), item (i)), art-700-52/par-2/item-1 — https://japanlaw.org/en/local-tax-act/art-700-52/par-2/item-1 · https://japanlaw.org/l/325AC0000000226/art-700-52/par-2/item-1

## Cited by

12 provisions cite this one. No official source publishes this direction.

- 地方税法 第七百条の五十二第一項第一号（狩猟税の税率） — https://japanlaw.org/en/local-tax-act/art-700-52/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-700-52/par-1/item-1
- 地方税法 第七百条の五十二第一項第三号（狩猟税の税率） — https://japanlaw.org/en/local-tax-act/art-700-52/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-700-52/par-1/item-3
- 地方税法 第七百条の五十二第二項（狩猟税の税率） — https://japanlaw.org/en/local-tax-act/art-700-52/par-2 · https://japanlaw.org/l/325AC0000000226/art-700-52/par-2
- 地方税法 第七百条の五十二第二項第一号（狩猟税の税率） — https://japanlaw.org/en/local-tax-act/art-700-52/par-2/item-1 · https://japanlaw.org/l/325AC0000000226/art-700-52/par-2/item-1
- 地方税法 第七百条の五十二第二項第二号（狩猟税の税率） — https://japanlaw.org/en/local-tax-act/art-700-52/par-2/item-2 · https://japanlaw.org/l/325AC0000000226/art-700-52/par-2/item-2
- 地方税法 附則第三十二条第一項（狩猟税の課税免除） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-32/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-32/par-1
- 地方税法 附則第三十二条第二項（狩猟税の課税免除） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-32/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-32/par-2
- 地方税法 附則第三十二条の二第一項（狩猟税の税率の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-32-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-32-2/par-1
- 地方税法 附則第十一条第一項（入猟税に関する規定の適用） — https://japanlaw.org/en/local-tax-act/suppl-3461-11/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3461-11/art-11/par-1
- 地方税法 附則第十五条第一項（入猟税に関する規定の適用） — https://japanlaw.org/en/local-tax-act/suppl-3521-6/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3521-6/art-15/par-1
- 地方税法 附則第十四条第一項（入猟税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3581-13/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3581-13/art-14/par-1
- 地方税法 附則第九条第一項（狩猟税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-9/par-1

---

## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text in force from 2026-10-16 (https://laws.e-gov.go.jp/law/325AC0000000226/20261016_508AC0000000002), retrieved 2026-10-27
- Japanese Law Translation Database System, Ministry of Justice (法務省) — 地方税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/487), retrieved 2026-09-18
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-156, translated 2026-10-28
- This site's parser, version 218 — 地方税法 — structure, counts, cross-references and defined terms, computed 2026-10-27