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Mining area tax is imposed on mining areas, with area as the tax base, in the prefecture in which the mining area is located, on the mining right holder (including a person who may conduct prospecting during the period in which the prospecting right is deemed to continue to exist under Article 20 or Article 42 of the Mining Act (Act No. 289 of 1950)).
鉱区税は、鉱区に対し、面積を課税標準として、鉱区所在の道府県において、その鉱業権者（鉱業法（昭和二十五年法律第二百八十九号）第二十条又は第四十二条の規定により試掘権が存続するものとみなされる期間において試掘することができる者を含む。）に課する。
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