# 地方税法 / Local Tax Act — 第三十二条 (Supplementary Provisions, Article 32) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-32. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - 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: 第三十二条 (Supplementary Provisions, Article 32)（狩猟税の課税免除） — address `suppl-3251-226/art-32` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-32 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-32 - 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. --- ### 第三十二条（狩猟税の課税免除） — Exemption from Hunting Tax caption: machine translation, not official suppl-3251-226/art-32 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-32 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-32 **第一項** 道府県は、当該道府県内の市町村に所属する対象鳥獣捕獲員（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（平成十九年法律第百三十四号。次項において「鳥獣被害防止特措法」という。）第九条第七項の規定により読み替えられた鳥獣の保護及び管理並びに狩猟の適正化に関する法律（次項及び次条において「鳥獣保護管理法」という。）第五十六条に規定する対象鳥獣捕獲員をいう。）に係る狩猟者の登録が、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行われた場合には、第七百条の五十二第一項の規定にかかわらず、当該対象鳥獣捕獲員に対しては、狩猟税を課さないものとする。 suppl-3251-226/art-32/par-1 · 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 Where 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). machine translation, not official **第二項** 道府県は、認定鳥獣捕獲等事業者（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いう。次条第二項において同じ。）が、当該道府県の区域を対象として鳥獣保護管理法第九条第一項（鳥獣被害防止特措法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。次条第一項において同じ。）の規定による許可を受け、又は鳥獣保護管理法第十四条の二第九項の規定により鳥獣保護管理法第九条第一項の規定による許可を受けた者とみなされた場合において、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被害防止特措法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。次条第二項において同じ。）に規定する従事者証（次条第二項において「従事者証」という。）の交付を受けた当該認定鳥獣捕獲等事業者の従事者に係る狩猟者の登録が、平成二十七年五月二十九日から令和十一年三月三十一日までの間に行われたときは、第七百条の五十二第一項の規定にかかわらず、当該従事者に対しては、狩猟税を課さないものとする。 suppl-3251-226/art-32/par-2 · 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 Where 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). machine translation, not official --- ## Cites - suppl-3251-226/art-32/par-1: 次項 → 地方税法 附則第三十二条第二項 (Supplementary Provisions, Article 32, paragraph (2)), suppl-3251-226/art-32/par-2 — 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 - suppl-3251-226/art-32/par-1: 第九条第七項 → e-Gov law 419AC1000000134, 第九条第七項 (Article 9, paragraph (7)), art-9/par-7 — not held in this collection - suppl-3251-226/art-32/par-1: 次条 → 地方税法 附則第三十二条の二 (Supplementary Provisions, Article 32-2), suppl-3251-226/art-32-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-32-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-32-2 - suppl-3251-226/art-32/par-1: 第七百条の五十二第一項 → 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 - suppl-3251-226/art-32/par-2: 次条第二項 → 地方税法 附則第三十二条の二第二項 (Supplementary Provisions, Article 32-2, paragraph (2)), suppl-3251-226/art-32-2/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-32-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-32-2/par-2 - suppl-3251-226/art-32/par-2: 鳥獣被害防止特措法第六条第一項 → e-Gov law 419AC1000000134, 第六条第一項 (Article 6, paragraph (1)), art-6/par-1 — not held in this collection - suppl-3251-226/art-32/par-2: 次条第一項 → 地方税法 附則第三十二条の二第一項 (Supplementary Provisions, Article 32-2, paragraph (1)), suppl-3251-226/art-32-2/par-1 — 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 - suppl-3251-226/art-32/par-2: 第七百条の五十二第一項 → 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 ## Cited by 14 provisions cite this one. No official source publishes this direction. - 地方税法 附則第三条の三第一項（個人の道府県民税及び市町村民税の所得割の非課税の範囲等） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-3-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-3-3/par-1 - 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 附則第十四条第一項（自動車取得税に関する規定の適用） — https://japanlaw.org/en/local-tax-act/suppl-3481-23/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-14/par-1 - 地方税法 附則第十三条第一項（自動車取得税に関する規定の適用） — https://japanlaw.org/en/local-tax-act/suppl-3491-19/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3491-19/art-13/par-1 - 地方税法 附則第二十二条第一項（自動車取得税に関する規定の適用） — https://japanlaw.org/en/local-tax-act/suppl-3521-6/art-22/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3521-6/art-22/par-1 - 地方税法 附則第十三条第一項（自動車取得税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3541-12/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-13/par-1 - 地方税法 附則第二十一条第一項（自動車取得税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3581-13/art-21/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3581-13/art-21/par-1 - 地方税法 附則第十条第一項（自動車取得税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4021-14/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4021-14/art-10/par-1 - 地方税法 附則第十四条第一項（自動車取得税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4121-4/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4121-4/art-14/par-1 - 地方税法 附則第七条第一項（自動車取得税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4141-17/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4141-17/art-7/par-1 - 地方税法 附則第十四条第一項（自動車取得税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4161-17/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-14/par-1 - 地方税法 附則第二十一条第一項（狩猟税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-21/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-21/par-1 - 地方税法 附則第二十一条第二項（狩猟税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-21/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-21/par-2 - 地方税法 附則第二十一条第四項（狩猟税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-21/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-21/par-4 --- ## 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-20261027T214204-215, 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