# 地方税法 / Local Tax Act — 第三十二条の二 (Supplementary Provisions, Article 32-2) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-32-2. 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: 第三十二条の二 (Supplementary Provisions, Article 32-2)（狩猟税の税率の特例） — address `suppl-3251-226/art-32-2` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-32-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-32-2 - 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. --- ### 第三十二条の二（狩猟税の税率の特例） — Special Provisions on the Tax Rate of Hunting Tax caption: machine translation, not official suppl-3251-226/art-32-2 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-32-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-32-2 **第一項** 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。 suppl-3251-226/art-32-2/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-32-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-32-2/par-1 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. machine translation, not official **第二項** 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。 suppl-3251-226/art-32-2/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-32-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-32-2/par-2 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,". machine translation, not official --- ## Cites - suppl-3251-226/art-32-2/par-1: この項 → 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/ja/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-32-2/par-1: この条 → 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/ja/local-tax-act/suppl-3251-226/art-32-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-32-2 - suppl-3251-226/art-32-2/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/ja/local-tax-act/art-700-52/par-1 · https://japanlaw.org/l/325AC0000000226/art-700-52/par-1 - suppl-3251-226/art-32-2/par-2: 前項 → 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/ja/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 8 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/ja/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/ja/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/ja/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/ja/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 附則第三十二条の二第二項（狩猟税の税率の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-32-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-32-2/par-2 - 地方税法 附則第十四条第一項第一号 — https://japanlaw.org/ja/local-tax-act/suppl-4051-4/art-14/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-4051-4/art-14/par-1/item-1 - 地方税法 附則第二十一条第三項（狩猟税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-21/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-21/par-3 - 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/ja/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