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The tax rate of mining area tax is, for the mining areas listed in the following items, the amount specified respectively in those items.
| (i) Mining areas of mining rights not aimed at placer deposits | ||||
| Prospecting mining area | Per 100 ares of area | Annual amount: 200 yen | ||
| Extraction mining area | Per 100 ares of area | Annual amount: 400 yen | ||
| (ii) Mining areas of mining rights aimed at placer deposits | ||||
| Per 100 ares of area | Annual amount: 200 yen | |||
鉱区税の税率は、次の各号に掲げる鉱区について、それぞれ当該各号に定める額とする。
| 一 砂鉱を目的としない鉱業権の鉱区 | ||||
| 試掘鉱区 | 面積百アールごとに | 年額 二百円 | ||
| 採掘鉱区 | 面積百アールごとに | 年額 四百円 | ||
| 二 砂鉱を目的とする鉱業権の鉱区 | ||||
| 面積百アールごとに | 年額 二百円 | |||
The tax rate of mining area tax for mining areas of mining rights aimed at petroleum or combustible natural gas is, notwithstanding the preceding paragraph, two thirds of the tax rate prescribed in item (i) of that paragraph.
石油又は可燃性天然ガスを目的とする鉱業権の鉱区についての鉱区税の税率は、前項の規定にかかわらず、同項第一号に規定する税率の三分の二とする。
In the case referred to in paragraph (1), a fraction of less than 100 ares is deemed to be 100 ares.
第一項の場合において、百アール未満の端数は、百アールとみなす。
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