第百八十三条（鉱区税の納税義務の発生、消滅等に伴う賦課）
Article 183Assessment in Connection with the Arising or Extinction of Tax Liability for Mining Area Tax
Mining 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.
鉱区税の賦課期日後に納税義務が発生した者には、その発生した月の翌月から、月割をもつて、鉱区税を課する。
Mining 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.
前項の賦課期日後に納税義務が消滅した者には、その消滅した月まで、月割をもつて、鉱区税を課する。
Where, 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.
鉱区税の賦課後にその課税客体である鉱区の承継があつた場合においては、前の納税者の納税をもつて後の納税義務者の納税とみなし、前二項の規定は、適用しない。