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)).

Prefectures may not impose mining area tax on the State, tax-exempt incorporated administrative agencies and national university corporations, etc., or on prefectures, municipalities, special wards, associations thereof, special merger districts and local incorporated administrative agencies.

②The 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.

③In the case referred to in paragraph (1), a fraction of less than 100 ares is deemed to be 100 ares.

The assessment date for mining area tax is April 1.

The payment period for mining area tax is to be specified in May by the Prefectural Ordinance of the prefecture concerned. However, in the case of special circumstances, a different payment period may be specified.

①Mining area tax is imposed, on a monthly basis, on a person on whom tax liability has arisen after the assessment date for mining area tax, starting from the month following the month in which the liability arose.

②Mining area tax is imposed, on a monthly basis, on a person whose tax liability has been extinguished after the assessment date referred to in the preceding paragraph, up to the month in which it was extinguished.

③Where, after the assessment of mining area tax, there has been a succession to the mining area that is the object of taxation, the payment of tax by the former taxpayer is deemed to be the payment of tax by the subsequent person liable for tax, and the preceding two paragraphs do not apply.

①Mining area tax must be collected by the method of ordinary collection.

②The tax notice to be delivered to a taxpayer when intending to collect mining area tax must be delivered to the taxpayer by 10 days before the due date for payment at the latest.

A person liable for mining area tax must, in accordance with the Prefectural Ordinance of the prefecture concerned, make a declaration or report on the matters specified by that Ordinance concerning the assessment and collection of mining area tax.

①If a false return or report is made on matters to be declared or reported pursuant to the provisions of the preceding Article, the person who committed the violation is to be punished by imprisonment for not more than one year or a fine of not more than 500,000 yen.

②Where a representative of a corporation, or an agent, employee or other worker of a corporation or person, has committed a violation set forth in the preceding paragraph in connection with the business or property of that corporation or person, in addition to punishing the offender, the fine prescribed in that paragraph is to be imposed on that corporation or person.

A prefecture may establish a provision in the Prefectural Ordinance of that prefecture to the effect that, where a person liable for mining area tax, without justifiable grounds, fails to make a declaration or report on matters to be declared or reported under Article 185, a non-penal fine of 100,000 yen or less is to be imposed on that person.

①If necessary for an examination concerning the assessment and collection of mining area tax, a prefectural tax collection official may question a person liable for tax or a person found to have tax liability, inspect books and documents relating to the business of that person (including, where electronic or magnetic records (meaning records made in electronic form, magnetic form or any other form not recognizable by human perception, which are used for information processing by a computer) have been made or kept in lieu of making or keeping them, those electronic or magnetic records; the same applies in items (i) and (ii) of paragraph (1) of the following Article) or other articles, or request the presentation or submission of those articles (including copies thereof).

②In the case referred to in the preceding paragraph, the tax collection official in question must carry an identification card certifying the official's status and present it when requested by a person concerned.

③A prefectural tax collection official may, as provided by Cabinet Order, retain the articles submitted pursuant to the provisions of paragraph (1).

④Examinations concerning delinquent tax collection procedures for mining area tax are governed by the provisions of Article 200, paragraph (6), notwithstanding the provisions of paragraph (1).

⑤The authority of a prefectural tax collection official under paragraph (1) or (3) must not be construed as having been granted for the purpose of criminal investigation.

①In a case that falls under any of the following items, the person who committed the violation is to be punished by imprisonment for not more than one year or a fine of not more than 500,000 yen:

②Where a representative of a corporation, or an agent, employee or other worker of a corporation or person, has committed a violation set forth in the preceding paragraph in connection with the business or property of that corporation or person, in addition to punishing the offender, the fine prescribed in that paragraph is to be imposed on that corporation or person.

①A person liable for mining area tax who has no domicile, residence, office or place of business (referred to as "address, etc." in this paragraph) within the prefecture in which that person bears tax liability must, in order to have all matters relating to tax payment handled, either designate a tax agent from among persons having an address, etc. within an area specified by Prefectural Ordinance of that prefecture and report this to the prefectural governor, or apply to the prefectural governor for, and obtain, approval to designate as a tax agent a person, among those having an address, etc. outside that area, who is in a convenient position to handle those matters. The same applies where the tax agent is changed or is to be changed.

②Notwithstanding the preceding paragraph, a person liable for tax is not required to designate a tax agent if the person has applied to the prefectural governor for, and obtained, certification that there is no obstacle to ensuring the collection of the mining area tax pertaining to that person.

①If a person makes a false report concerning a tax agent to be reported under the provisions of paragraph (1) of the preceding Article, or obtains the approval under that paragraph or the certification under paragraph (2) of that Article by deceit or other wrongful means, the person who committed the violation is to be punished by a fine of not more than 300,000 yen.

②Where a representative of a corporation, or an agent, employee or other worker of a corporation or person, has committed a violation under the preceding paragraph in connection with the business or property of that corporation or person, in addition to punishing the offender, the penalty prescribed in that paragraph is to be imposed on that corporation or person.

A prefecture may establish a provision in a Prefectural Ordinance of that prefecture imposing a non-penal fine of not more than 100,000 yen on a person liable for mining area tax who has not received the certification under Article 190, paragraph (2) and has not received the approval under paragraph (1) of that Article, where that person fails, without justifiable grounds, to make the report on a tax agent that is to be made under that paragraph.