The standard tax rate of mineral product tax is 1 percent; provided, however, that where the price of minerals mined at the workplace of the mineral mining business within the period prescribed in Article 522 is 2,000,000 yen or less for each municipality in which the workplace of that business is located, the standard tax rate of mineral product tax for that period is 0.7 percent.
Even where tax is imposed at a rate exceeding the standard tax rate referred to in the preceding paragraph, the rate may not exceed 1.2 percent (0.9 percent in the case of the proviso to the preceding paragraph).
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standard tax ratemachine translation
「標準税率」
The tax rate a local government (地方団体) should normally use when it levies a tax, which it need not follow where it finds this necessary for its finances or other reasons, and which the Minister for Internal Affairs and Communications (総務大臣) uses as the basis for calculating standard fiscal revenue (基準財政収入額) when setting the amounts of local allocation tax (地方交付税).
Defined inArticle 1, paragraph (1), item (v)· applies throughout the law
pricemachine translation
「価格」
For land or a building (家屋), its price on the assessment date (賦課期日) of the base year (基準年度) registered in the land or building tax ledgers (土地課税台帳等, 家屋課税台帳等), or the price set by comparison with it under the provisos and paragraphs of Article 349 that Article 349-3, paragraph 9 lists; for depreciable assets (償却資産), its price on the assessment date registered in the depreciable assets tax ledger (償却資産課税台帳).
Defined inArticle 349-3, paragraph (9)