Mineral product tax is imposed on the business of mining minerals, with the price of the minerals as the tax base, on the mining operator, in the municipality in which the workplace of that business is located.

①The 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.

②Even 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).

The payment period for mineral product tax is to be specified by the Municipal Ordinance of that municipality within the period from the 10th day to the last day of each month.

A taxpayer of mineral product tax must submit to the mayor of the municipality, by the due date for payment under the preceding Article, a return stating the amount of the tax base for the period from the first day through the last day of each month, the tax amount and other matters specified by the Municipal Ordinance of that municipality, and must pay the tax so declared.

Where a taxpayer of mineral product tax has failed, without justifiable grounds, to submit a return under the preceding Article by the deadline for filing returns prescribed in that Article, a municipality may establish a provision in the Municipal Ordinance of that municipality imposing a non-penal fine of not more than 100,000 yen on that person.

①If necessary for an investigation concerning the assessment and collection of mineral product tax, a municipal tax collection official may question the persons listed below, or inspect the books and documents relating to the business of a person listed in item (i) or (ii) (including, where electronic or magnetic records (meaning records made in electronic form, magnetic form or any other form that cannot be perceived by human senses, which are used for information processing by computers) have been made or kept in lieu of making or keeping them, those electronic or magnetic records; the same applies in paragraph (1), items (i) and (ii) of the following Article) and other articles, or request the presentation or submission of those articles (including copies thereof):

②In a company split in which a person listed in item (i) of the preceding paragraph is the splitting corporation (meaning a corporation that has transferred its assets and liabilities through a company split; the same applies hereinafter in this paragraph), the successor corporation in a company split (meaning a corporation that has had assets and liabilities transferred to it by a splitting corporation in a company split; the same applies hereinafter in this paragraph), and, in a company split in which a person listed in that item is the successor corporation in a company split, the splitting corporation, are included in the persons found to have the obligation to deliver money or goods prescribed in item (ii) of the preceding paragraph.

③In the case referred to in paragraph (1), 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.

④A municipal tax collection official may, as provided by Cabinet Order, retain the articles submitted pursuant to the provisions of paragraph (1).

⑤Investigations concerning delinquent tax collection procedures for mineral product tax are governed by the provisions of Article 541, paragraph (6), notwithstanding the provisions of paragraph (1).

⑥The authority of a municipal tax collection official under paragraph (1) or (4) must not be construed as having been granted for the purpose of a 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.

①If a person liable for the mineral product tax has no domicile, residence, office or place of business (hereinafter in this paragraph referred to as a "address, etc.") in the municipality in which that person bears tax liability, that person must, in order to have all matters relating to tax payment handled, either appoint a tax agent from among persons having a address, etc. within the area specified by Municipal Ordinance of that municipality and report the appointment to the mayor of the municipality, or apply to the mayor of the municipality for approval to appoint as a tax agent a person having a address, etc. outside that area who is in a convenient position to handle those matters, and obtain that approval. The same applies where that person changes or intends to change the tax agent.

②Notwithstanding the preceding paragraph, a person liable for tax is not required to appoint a tax agent if the person has applied to the mayor of the municipality for, and obtained, a finding that there is no impediment to securing the collection of the mineral product tax relating to that person liable for tax.

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

A municipality may establish a provision by Municipal Ordinance imposing a non-penal fine of not more than 100,000 yen on a person liable for the mineral product tax who has not obtained the finding under Article 527, paragraph (2) and has not obtained the approval under paragraph (1) of that Article, if, without justifiable grounds, the person fails to make the report concerning the tax agent that is to be reported under that paragraph.

①If a person has evaded all or part of the mineral product tax by deception or other wrongful acts, the person who committed the violation is to be punished by imprisonment for not more than five years or a fine of not more than 10,000,000 yen, or both.

②If the amount of tax evaded as referred to in the preceding paragraph exceeds 10,000,000 yen, the amount of the fine referred to in that paragraph may, in light of the circumstances, notwithstanding that paragraph, be an amount exceeding 10,000,000 yen and not exceeding the amount of the tax evaded.

③In addition to the cases prescribed in paragraph (1), if a person has evaded all or part of the mineral product tax by failing to submit the return under Article 522 by the deadline for filing the return prescribed in that Article, the person who committed the violation is to be punished by imprisonment for not more than three years or a fine of not more than 5,000,000 yen, or both.

④If the amount of tax evaded as referred to in the preceding paragraph exceeds 5,000,000 yen, the amount of the fine referred to in that paragraph may, in light of the circumstances, notwithstanding that paragraph, be an amount exceeding 5,000,000 yen and not exceeding the amount of the tax evaded.

⑤If a representative of a corporation, or an agent, employee or other worker of a corporation or of a person, commits a violation under paragraph (1) or (3) in connection with the business of that corporation or person, then in addition to punishing the offender, the fine prescribed in the relevant paragraph is to be imposed on that corporation or person.

⑥In the case where a fine is imposed on a corporation or individual for a violation referred to in paragraph (1) under the provisions of the preceding paragraph, the period of prescription is the same as that for the offense referred to in paragraph (1).

The mayor of a municipality may reduce or exempt the mineral product tax, as provided by the Municipal Ordinance of that municipality, only for a person who is found to require reduction or exemption of the mineral product tax in the case where there is a natural disaster or other special circumstances.