# 地方税法 / Local Tax Act — 第二十一条 (Supplementary Provisions, Article 21) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-21. 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: 第二十一条 (Supplementary Provisions, Article 21)（狩猟税に関する経過措置） — address `suppl-4271-2/art-21` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-21 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-21 - 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. --- ### 第二十一条（狩猟税に関する経過措置） — Transitional Measures Concerning Hunting Tax caption: machine translation, not official suppl-4271-2/art-21 · https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-21 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-21 **第一項** 新法附則第三十二条第一項の規定は、施行日以後に狩猟者の登録を受ける者に対して課すべき狩猟税について適用し、施行日前に狩猟者の登録を受けた者に対して課する狩猟税については、なお従前の例による。 suppl-4271-2/art-21/par-1 · 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 The provisions of Article 32, paragraph (1) of the Supplementary Provisions of the New Act apply to hunting tax to be imposed on a person who receives hunter registration on or after the Effective Date, and with regard to hunting tax imposed on a person who received hunter registration before the Effective Date, the provisions then in force continue to govern. machine translation, not official **第二項** 新法附則第三十二条第二項の規定は、附則第一条第二号に掲げる規定の施行の日以後に狩猟者の登録を受ける者に対して課すべき狩猟税について適用する。 suppl-4271-2/art-21/par-2 · 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 The provisions of Article 32, paragraph (2) of the Supplementary Provisions of the New Act apply to hunting tax to be imposed on a person who receives hunter registration on or after the date of enforcement of the provisions listed in Article 1, item (ii) of the Supplementary Provisions. machine translation, not official **第三項** 新法附則第三十二条の二の規定は、施行日以後に狩猟者の登録に係る申請書を提出し、狩猟者の登録を受ける者に対して課すべき狩猟税について適用する。 suppl-4271-2/art-21/par-3 · https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-21/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-21/par-3 The provisions of Article 32-2 of the Supplementary Provisions of the New Act apply to hunting tax to be imposed on a person who submits a written application for hunter registration and receives hunter registration on or after the Effective Date. machine translation, not official **第四項** 施行日から附則第一条第二号に掲げる規定の施行の日の前日までの間における新法附則第三十二条及び第三十二条の二の規定の適用については、新法附則第三十二条中「次項に」とあるのは「次条に」と、「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」とあるのは「鳥獣の保護及び狩猟の適正化に関する法律（次条において「鳥獣保護法」と、新法附則第三十二条の二第一項中「鳥獣保護管理法第五十六条」とあるのは「鳥獣保護法第五十六条」と、「鳥獣保護管理法第九条第一項」とあるのは「鳥獣保護法第九条第一項（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。）」と、「鳥獣保護管理法第二条第九項」とあるのは「鳥獣保護法第二条第五項」と、同条第二項中「鳥獣保護管理法第九条第八項」とあるのは「鳥獣保護法第九条第八項」と、「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」とあるのは「（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。以下この項において同じ。）に規定する従事者をいう」と、「、従事者証」とあるのは「、鳥獣保護法第九条第八項に規定する従事者証」と、「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」とあるのは「鳥獣保護法第九条第八項（鳥獣被害防止特措法」と、「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。）」とあるのは「者」とする。 suppl-4271-2/art-21/par-4 · 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 With respect to the application of Articles 32 and 32-2 of the Supplementary Provisions of the New Act during the period from the Effective Date to the day preceding the date of enforcement of the provisions listed in Article 1, item (ii) of the Supplementary Provisions, in Article 32 of the Supplementary Provisions of the New Act, the words "in the following paragraph" are deemed to be replaced with "in the following Article", and the words "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'" are deemed to be replaced with "the Act on the Protection of Wildlife and the Optimization of Hunting (hereinafter in the following Article referred to as the 'Wildlife Protection Act'"; in Article 32-2, paragraph (1) of the Supplementary Provisions of the New Act, the words "Article 56 of the Wildlife Protection and Management Act" are deemed to be replaced with "Article 56 of the Wildlife Protection Act", the words "Article 9, paragraph (1) of the Wildlife Protection and Management Act" are deemed to be replaced with "Article 9, paragraph (1) of the Wildlife Protection Act (including as applied with terms replaced pursuant to Article 6, paragraph (1) of the Wildlife Damage Prevention Special Measures Act)", and the words "Article 2, paragraph (9) of the Wildlife Protection and Management Act" are deemed to be replaced with "Article 2, paragraph (5) of the Wildlife Protection Act"; and in paragraph (2) of that Article, the words "Article 9, paragraph (8) of the Wildlife Protection and Management Act" are deemed to be replaced with "Article 9, paragraph (8) of the Wildlife Protection Act", the words ", and excluding a worker of a certified wildlife capture business operator" are deemed to be replaced with " (including as applied with terms replaced pursuant to Article 6, paragraph (1) of the Wildlife Damage Prevention Special Measures Act; the same applies hereinafter in this paragraph)", the words "has been issued the worker's certificate" are deemed to be replaced with "has been issued the worker's certificate prescribed in Article 9, paragraph (8) of the Wildlife Protection Act", the words "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" are deemed to be replaced with "Article 9, paragraph (8) of the Wildlife Protection Act (including as applied with terms replaced pursuant to Article 6, paragraph (1) of the Wildlife Damage Prevention Special Measures Act", and the words " (excluding a certified wildlife capture business operator prescribed in Article 18-5, paragraph (2), item (i) of the Wildlife Protection and Management Act)" are deemed to be deleted. machine translation, not official --- ## Cites - suppl-4271-2/art-21/par-1: 新法附則第三十二条第一項 → 地方税法 附則第三十二条第一項 (Supplementary Provisions, Article 32, paragraph (1)), 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 - suppl-4271-2/art-21/par-2: 新法附則第三十二条第二項 → 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-4271-2/art-21/par-2: 附則第一条第二号 → 地方税法 附則第一条第一項第二号 (Supplementary Provisions, Article 1, paragraph (1), item (ii)), suppl-4271-2/art-1/par-1/item-2 — https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-1/par-1/item-2 - suppl-4271-2/art-21/par-3: 新法附則第三十二条の二 → 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-4271-2/art-21/par-4: 附則第一条第二号 → 地方税法 附則第一条第一項第二号 (Supplementary Provisions, Article 1, paragraph (1), item (ii)), suppl-4271-2/art-1/par-1/item-2 — https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-1/par-1/item-2 - suppl-4271-2/art-21/par-4: 新法附則第三十二条 → 地方税法 附則第三十二条 (Supplementary Provisions, Article 32), 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 - suppl-4271-2/art-21/par-4: 第三十二条の二 → 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-4271-2/art-21/par-4: 新法附則第三十二条の二第一項 → 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 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 地方税法 附則第一条第一項第二号（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-1/par-1/item-2 - 地方税法 附則第二十七条第一項（政令への委任） — https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-27/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-27/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-20261027T214204-270, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-291, translated 2026-10-28 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T214204-291, 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