Supplementary Provisions, Article 13Special Provisions on the Tax Base, etc. of Mining Area Tax

With regard to the application of Articles 178 and 180 to a mining area, located on a riverbed, of a mining right whose object is placer deposits that is deemed to have become an excavation right under the Mining Act pursuant to Article 1, paragraph (2) of the Act for Enforcement of the Mining Act (Act No. 290 of 1950), or that was established as deemed to be an application for establishment of an excavation right under the Mining Act pursuant to Article 17, paragraph (1) of the Act for Enforcement of the Mining Act, in Article 178, the phrase "area" is deemed to be replaced with "length of the riverbed", in Article 180, paragraph (1), item (ii), the phrase "per 100 ares of area: annual amount of 200 yen" is deemed to be replaced with "per 1,000 meters of length: annual amount of 600 yen", and in paragraph (3) of that Article, the phrase "100 ares" is deemed to be replaced with "1,000 meters".