# 地方税法 / Local Tax Act — 第九節 (Chapter 2, Section 9)
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- Law: 地方税法 (Local Tax Act), 昭和二十五年法律第二百二十六号
- English title "Local Tax Act": Ministry of Justice translation database, which lists the title
- Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say.
- Provision: 第九節 (Chapter 2, Section 9) — address `ch-2/sec-9`
- Text: the text as amended with effect from 2026-11-26 (On the day Act No. 23 of 2026 (都市再生特別措置法等の一部を改正する法律) comes into force. The exact day is not fixed yet.), standing until 2026-12-31 — NOT yet in force (revision 20261126_508AC0000000002)
- URL (this text's page, at this provision): https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-9/from-art-178#ch-2/sec-9
- The same address in the text in force (its wording there may differ): https://japanlaw.org/en/local-tax-act/ch-2/sec-9
- Every provision below carries its address and its place on this text's page on the line under it.
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Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.
The Ministry's English is given only where this text's Japanese is a wording
the Ministry translated — the same as the text in force, or for a text not yet
in force, a wording it translated ahead; every other paragraph's English is
machine translation.
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## 第九節 鉱区税 — Section 9 Mining Area Tax
heading: machine translation, not official
ch-2/sec-9 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-9/from-art-178#ch-2/sec-9
### 第百七十八条（鉱区税の納税義務者等） — Persons Liable for Mining Area Tax, etc.
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art-178 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-9/from-art-178#art-178
**第一項** 鉱区税は、鉱区に対し、面積を課税標準として、鉱区所在の道府県において、その鉱業権者（鉱業法（昭和二十五年法律第二百八十九号）第二十条又は第四十二条の規定により試掘権が存続するものとみなされる期間において試掘することができる者を含む。）に課する。
art-178/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-9/from-art-178#art-178/par-1
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)).
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### 第百七十九条（鉱区税の非課税の範囲） — Scope of Non-Taxation of Mining Area Tax
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art-179 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-9/from-art-178#art-179
**第一項** 道府県は、国、非課税独立行政法人及び国立大学法人等並びに都道府県、市町村、特別区、これらの組合、合併特例区及び地方独立行政法人に対しては、鉱区税を課することができない。
art-179/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-9/from-art-178#art-179/par-1
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.
machine translation, not official
### 第百八十条（鉱区税の税率） — Tax Rate of Mining Area Tax
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art-180 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-9/from-art-178#art-180
**第一項** 鉱区税の税率は、次の各号に掲げる鉱区について、それぞれ当該各号に定める額とする。
一 砂鉱を目的としない鉱業権の鉱区
試掘鉱区 面積百アールごとに 年額 二百円
採掘鉱区 面積百アールごとに 年額 四百円
二 砂鉱を目的とする鉱業権の鉱区
面積百アールごとに 年額 二百円
art-180/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-9/from-art-178#art-180/par-1
The tax rate of mining area tax is, for the mining areas listed in the following items, the amount specified respectively in those items.
(i) Mining areas of mining rights not aimed at placer deposits
Prospecting mining area Per 100 ares of area Annual amount: 200 yen
Extraction mining area Per 100 ares of area Annual amount: 400 yen
(ii) Mining areas of mining rights aimed at placer deposits
Per 100 ares of area Annual amount: 200 yen
machine translation, not official
**第二項** 石油又は可燃性天然ガスを目的とする鉱業権の鉱区についての鉱区税の税率は、前項の規定にかかわらず、同項第一号に規定する税率の三分の二とする。
art-180/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-9/from-art-178#art-180/par-2
The 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.
machine translation, not official
**第三項** 第一項の場合において、百アール未満の端数は、百アールとみなす。
art-180/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-9/from-art-178#art-180/par-3
In the case referred to in paragraph (1), a fraction of less than 100 ares is deemed to be 100 ares.
machine translation, not official
### 第百八十一条（鉱区税の賦課期日） — Assessment Date for Mining Area Tax
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art-181 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-9/from-art-178#art-181
**第一項** 鉱区税の賦課期日は、四月一日とする。
art-181/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-9/from-art-178#art-181/par-1
The assessment date for mining area tax is April 1.
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### 第百八十二条（鉱区税の納期） — Payment Period for Mining Area Tax
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art-182 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-9/from-art-178#art-182
**第一項** 鉱区税の納期は、五月中において、当該道府県の条例で定める。但し、特別の事情がある場合においては、これと異なる納期を定めることができる。
art-182/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-9/from-art-178#art-182/par-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.
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### 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） — Assessment in Connection with the Arising or Extinction of Tax Liability for Mining Area Tax
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art-183 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-9/from-art-178#art-183
**第一項** 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。
art-183/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-9/from-art-178#art-183/par-1
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.
machine translation, not official
**第二項** 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。
art-183/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-9/from-art-178#art-183/par-2
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.
machine translation, not official
**第三項** 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。
art-183/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-9/from-art-178#art-183/par-3
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.
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### 第百八十四条（鉱区税の徴収の方法） — Method of Collecting Mining Area Tax
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art-184 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-9/from-art-178#art-184
**第一項** 鉱区税の徴収については、普通徴収の方法によらなければならない。
art-184/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-9/from-art-178#art-184/par-1
Mining area tax must be collected by the method of ordinary collection.
machine translation, not official
**第二項** 鉱区税を徴収しようとする場合において納税者に交付すべき納税通知書は、遅くとも、その納期限前十日までに納税者に交付しなければならない。
art-184/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-9/from-art-178#art-184/par-2
The 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.
machine translation, not official
### 第百八十五条（鉱区税の賦課徴収に関する申告又は報告の義務） — Obligation to Make Declarations or Reports Concerning the Assessment and Collection of Mining Area Tax
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art-185 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-9/from-art-178#art-185
**第一項** 鉱区税の納税義務者は、当該道府県の条例の定めるところによつて、鉱区税の賦課徴収に関し同条例で定める事項を申告し、又は報告しなければならない。
art-185/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-9/from-art-178#art-185/par-1
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.
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### 第百八十六条（鉱区税に係る虚偽の申告等に関する罪） — Offenses Relating to False Declarations, etc. Concerning Mining Area Tax
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art-186 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-9/from-art-178#art-186
**第一項** 前条の規定により申告し、又は報告すべき事項について虚偽の申告又は報告をしたときは、その違反行為をした者は、一年以下の拘禁刑又は五十万円以下の罰金に処する。
art-186/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-9/from-art-178#art-186/par-1
If 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.
machine translation, not official
**第二項** 法人の代表者又は法人若しくは人の代理人、使用人その他の従業者がその法人又は人の業務又は財産に関して前項の違反行為をした場合には、その行為者を罰するほか、その法人又は人に対し、同項の罰金刑を科する。
art-186/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-9/from-art-178#art-186/par-2
Where 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.
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### 第百八十七条（鉱区税に係る不申告等に関する過料） — Non-Penal Fines Relating to Failure to Make Declarations, etc. Concerning Mining Area Tax
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art-187 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-9/from-art-178#art-187
**第一項** 道府県は、鉱区税の納税義務者が第百八十五条の規定によつて申告し、又は報告すべき事項について正当な事由がなくて申告又は報告をしなかつた場合においては、その者に対し、当該道府県の条例で十万円以下の過料を科する旨の規定を設けることができる。
art-187/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-9/from-art-178#art-187/par-1
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.
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### 第百八十八条（徴税吏員の鉱区税に関する調査に係る質問検査権） — Authority of Tax Collection Officials to Question and Inspect in Examinations Concerning Mining Area Tax
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art-188 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-9/from-art-178#art-188
**第一項** 道府県の徴税吏員は、鉱区税の賦課徴収に関する調査のために必要がある場合においては、納税義務者又は納税義務があると認められる者に質問し、又はその者の事業に関する帳簿書類（その作成又は保存に代えて電磁的記録（電子的方式、磁気的方式その他の人の知覚によつては認識することができない方式で作られる記録であつて、電子計算機による情報処理の用に供されるものをいう。）の作成又は保存がされている場合における当該電磁的記録を含む。次条第一項第一号及び第二号において同じ。）その他の物件を検査し、若しくは当該物件（その写しを含む。）の提示若しくは提出を求めることができる。
art-188/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-9/from-art-178#art-188/par-1
If 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).
machine translation, not official
**第二項** 前項の場合においては、当該徴税吏員は、その身分を証明する証票を携帯し、関係人の請求があつたときは、これを呈示しなければならない。
art-188/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-9/from-art-178#art-188/par-2
In 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.
machine translation, not official
**第三項** 道府県の徴税吏員は、政令で定めるところにより、第一項の規定により提出を受けた物件を留め置くことができる。
art-188/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-9/from-art-178#art-188/par-3
A prefectural tax collection official may, as provided by Cabinet Order, retain the articles submitted pursuant to the provisions of paragraph (1).
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**第四項** 鉱区税に係る滞納処分に関する調査については、第一項の規定にかかわらず、第二百条第六項の定めるところによる。
art-188/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-9/from-art-178#art-188/par-4
Examinations 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).
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**第五項** 第一項又は第三項の規定による道府県の徴税吏員の権限は、犯罪捜査のために認められたものと解釈してはならない。
art-188/par-5 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-9/from-art-178#art-188/par-5
The 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.
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### 第百八十九条（鉱区税に係る検査拒否等に関する罪） — Offenses Relating to Refusal of Inspection, etc. Concerning Mining Area Tax
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art-189 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-9/from-art-178#art-189
**第一項** 次の各号のいずれかに該当する場合には、その違反行為をした者は、一年以下の拘禁刑又は五十万円以下の罰金に処する。
art-189/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-9/from-art-178#art-189/par-1
In 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:
machine translation, not official
**一** 前条の規定による帳簿書類その他の物件の検査を拒み、妨げ、又は忌避したとき。
art-189/par-1/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-9/from-art-178#art-189/par-1/item-1
if the person refuses, obstructs or evades an inspection of books, documents or other articles under the provisions of the preceding Article;
machine translation, not official
**二** 前条第一項の規定による物件の提示又は提出の要求に対し、正当な理由がなくこれに応ぜず、又は偽りの記載若しくは記録をした帳簿書類その他の物件（その写しを含む。）を提示し、若しくは提出したとき。
art-189/par-1/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-9/from-art-178#art-189/par-1/item-2
if the person, without justifiable grounds, fails to comply with a request to present or submit articles under the provisions of paragraph (1) of the preceding Article, or presents or submits books, documents or other articles (including copies thereof) containing false entries or records;
machine translation, not official
**三** 前条の規定による徴税吏員の質問に対し答弁をしないとき、又は虚偽の答弁をしたとき。
art-189/par-1/item-3 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-9/from-art-178#art-189/par-1/item-3
When a person fails to answer questions put by a tax collection official under the preceding Article, or gives a false answer.
machine translation, not official
**第二項** 法人の代表者又は法人若しくは人の代理人、使用人その他の従業者がその法人又は人の業務又は財産に関して前項の違反行為をした場合には、その行為者を罰するほか、その法人又は人に対し、同項の罰金刑を科する。
art-189/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-9/from-art-178#art-189/par-2
Where 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.
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### 第百九十条（鉱区税の納税管理人） — Tax Agent for Mining Area Tax
caption: machine translation, not official
art-190 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-9/from-art-178#art-190
**第一項** 鉱区税の納税義務者は、納税義務を負う道府県内に住所、居所、事務所又は事業所（以下本項において「住所等」という。）を有しない場合においては、納税に関する一切の事項を処理させるため、当該道府県の条例で定める地域内に住所等を有する者のうちから納税管理人を定めてこれを道府県知事に申告し、又は当該地域外に住所等を有する者のうち当該事項の処理につき便宜を有するものを納税管理人として定めることについて道府県知事に申請してその承認を受けなければならない。納税管理人を変更し、又は変更しようとする場合においても、また、同様とする。
art-190/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-9/from-art-178#art-190/par-1
A 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.
machine translation, not official
**第二項** 前項の規定にかかわらず、当該納税義務者は、当該納税義務者に係る鉱区税の徴収の確保に支障がないことについて道府県知事に申請してその認定を受けたときは、納税管理人を定めることを要しない。
art-190/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-9/from-art-178#art-190/par-2
Notwithstanding 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.
machine translation, not official
### 第百九十一条（鉱区税の納税管理人に係る虚偽の申告等に関する罪） — Offenses Concerning False Reports, etc. Regarding the Tax Agent for Mining Area Tax
caption: machine translation, not official
art-191 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-9/from-art-178#art-191
**第一項** 前条第一項の規定により申告すべき納税管理人について虚偽の申告をし、又は偽りその他不正の手段により同項の承認若しくは同条第二項の認定を受けたときは、その違反行為をした者は、三十万円以下の罰金に処する。
art-191/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-9/from-art-178#art-191/par-1
If 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.
machine translation, not official
**第二項** 法人の代表者又は法人若しくは人の代理人、使用人その他の従業者がその法人又は人の業務又は財産に関して前項の違反行為をした場合には、その行為者を罰するほか、その法人又は人に対し、同項の刑を科する。
art-191/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-9/from-art-178#art-191/par-2
Where 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.
machine translation, not official
### 第百九十一条の二（鉱区税の納税管理人に係る不申告に関する過料） — Non-Penal Fines for Failure to Report the Tax Agent for Mining Area Tax
caption: machine translation, not official
art-191-2 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-9/from-art-178#art-191-2
**第一項** 道府県は、第百九十条第二項の認定を受けていない鉱区税の納税義務者で同条第一項の承認を受けていないものが同項の規定によつて申告すべき納税管理人について正当な理由がなくて申告をしなかつた場合においては、その者に対し、当該道府県の条例で十万円以下の過料を科する旨の規定を設けることができる。
art-191-2/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-9/from-art-178#art-191-2/par-1
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.
machine translation, not official
### 第百九十二条（鉱区税の脱税に関する罪） — Offenses of Evading Mining Area Tax
caption: machine translation, not official
art-192 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-9/from-art-192#art-192
**第一項** 偽りその他不正の行為により鉱区税の全部又は一部を免れたときは、その違反行為をした者は、五年以下の拘禁刑若しくは百万円以下の罰金に処し、又はこれを併科する。
art-192/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-9/from-art-192#art-192/par-1
When a person evades all or part of the mining area 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 1,000,000 yen, or both.
machine translation, not official
**第二項** 前項の免れた税額が百万円を超える場合には、情状により、同項の罰金の額は、同項の規定にかかわらず、百万円を超える額でその免れた税額に相当する額以下の額とすることができる。
art-192/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-9/from-art-192#art-192/par-2
Where the amount of tax evaded as referred to in the preceding paragraph exceeds 1,000,000 yen, the amount of the fine referred to in that paragraph may, in light of the circumstances, notwithstanding the provisions of that paragraph, be an amount exceeding 1,000,000 yen and not exceeding the amount equivalent to the amount of tax evaded.
machine translation, not official
**第三項** 第一項に規定するもののほか、第百八十五条の規定により申告し、又は報告すべき事項について申告又は報告をしないことにより、鉱区税の全部又は一部を免れたときは、その違反行為をした者は、三年以下の拘禁刑若しくは五十万円以下の罰金に処し、又はこれを併科する。
art-192/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-9/from-art-192#art-192/par-3
In addition to what is prescribed in paragraph (1), when a person evades all or part of the mining area tax by failing to make a declaration or report on matters to be declared or reported pursuant to the provisions of Article 185, 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 500,000 yen, or both.
machine translation, not official
**第四項** 前項の免れた税額が五十万円を超える場合には、情状により、同項の罰金の額は、同項の規定にかかわらず、五十万円を超える額でその免れた税額に相当する額以下の額とすることができる。
art-192/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-9/from-art-192#art-192/par-4
Where the amount of tax evaded as referred to in the preceding paragraph exceeds 500,000 yen, the amount of the fine referred to in that paragraph may, in light of the circumstances, notwithstanding the provisions of that paragraph, be an amount exceeding 500,000 yen and not exceeding the amount equivalent to the amount of tax evaded.
machine translation, not official
**第五項** 法人の代表者又は法人若しくは人の代理人、使用人その他の従業者がその法人又は人の業務又は財産に関して第一項又は第三項の違反行為をした場合には、その行為者を罰するほか、その法人又は人に対し、当該各項の罰金刑を科する。
art-192/par-5 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-9/from-art-192#art-192/par-5
Where a representative of a corporation, or an agent, employee or other worker of a corporation or a person, has committed a violation under paragraph (1) or (3) in connection with the business or property of that corporation or person, in addition to punishing the offender, the fines prescribed in those paragraphs are to be imposed on that corporation or person.
machine translation, not official
**第六項** 前項の規定により第一項の違反行為につき法人又は人に罰金刑を科する場合における時効の期間は、同項の罪についての時効の期間による。
art-192/par-6 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-9/from-art-192#art-192/par-6
In 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).
machine translation, not official
### 第百九十三条 〔削除 / repealed〕
art-193 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-9/from-art-192#art-193
**第一項** 削除
art-193/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-9/from-art-192#art-193/par-1
no English for this paragraph
### 第百九十四条（鉱区税の減免） — Reduction of or Exemption from Mining Area Tax
caption: machine translation, not official
art-194 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-9/from-art-192#art-194
**第一項** 道府県知事は、天災その他特別の事情がある場合において鉱区税の減免を必要とすると認める者に限り、当該道府県の条例の定めるところにより、鉱区税を減免することができる。
art-194/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-9/from-art-192#art-194/par-1
The prefectural governor may reduce or exempt mining area tax, as provided by Prefectural Ordinance of that prefecture, only for persons whom the governor finds to require a reduction or exemption of the tax where there is a natural disaster or other special circumstances.
machine translation, not official
### 第百九十五条（鉱区税の連帯納付義務） — Joint and Several Obligation to Pay Mining Area Tax
caption: machine translation, not official
art-195 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-9/from-art-192#art-195
**第一項** 公売及び競売以外の事由に因る鉱業権の移転があつた場合において、旧鉱業権者の未納の鉱区税に係る地方団体の徴収金があるときは、新鉱業権者は、旧鉱業権者と連帯して、これを納付する義務を負う。
art-195/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-9/from-art-192#art-195/par-1
Where a mining right is transferred for a reason other than public sale or auction, and there are local government levies on mining area tax unpaid by the former holder of the mining right, the new holder of the mining right is under an obligation to pay them jointly and severally with the former holder.
machine translation, not official
### 第百九十六条（納期限後に納付する鉱区税の延滞金） — Delinquency Charge on Mining Area Tax Paid After the Due Date for Payment
caption: machine translation, not official
art-196 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-9/from-art-192#art-196
**第一項** 鉱区税の納税者は、第百八十二条の納期限（納期限の延長があつた場合においては、その延長された納期限とする。以下鉱区税について同様とする。）後にその税金を納付する場合においては、当該税額に、その納期限の翌日から納付の日までの期間の日数に応じ、年十四・六パーセント（当該納期限の翌日から一月を経過する日までの期間については、年七・三パーセント）の割合を乗じて計算した金額に相当する延滞金額を加算して納付しなければならない。
art-196/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-9/from-art-192#art-196/par-1
When a taxpayer of mining area tax pays the tax after the due date for payment under Article 182 (where the due date for payment has been extended, the extended due date for payment; the same applies hereinafter to mining area tax), the taxpayer must pay it with an amount of delinquency charge added to the tax amount, equivalent to the amount calculated by multiplying the tax amount, according to the number of days in the period from the day following that due date for payment to the date of payment, by a rate of 14.6 percent per year (7.3 percent per year for the period up to the day on which one month has elapsed from the day following that due date for payment).
machine translation, not official
**第二項** 道府県知事は、納税者が第百八十二条の納期限までに税金を納付しなかつたことについてやむを得ない事由があると認める場合においては、前項の延滞金額を減免することができる。
art-196/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-9/from-art-192#art-196/par-2
The prefectural governor may reduce or exempt the amount of delinquency charge referred to in the preceding paragraph where the governor finds that there are unavoidable grounds for the taxpayer's failure to pay the tax by the due date for payment under Article 182.
machine translation, not official
### 第百九十七条 〔削除 / repealed〕
art-197 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-9/from-art-192#art-197
**第一項** 削除
art-197/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-9/from-art-192#art-197/par-1
no English for this paragraph
### 第百九十八条（鉱区税に係る督促） — Demand Concerning Mining Area Tax
caption: machine translation, not official
art-198 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-9/from-art-192#art-198
**第一項** 納税者が納期限までに鉱区税に係る地方団体の徴収金を完納しない場合においては、道府県の徴税吏員は、納期限後二十日以内に、督促状を発しなければならない。但し、繰上徴収をする場合においては、この限りでない。
art-198/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-9/from-art-192#art-198/par-1
Where a taxpayer fails to pay in full the local government levies on mining area tax by the due date for payment, the prefectural tax collection official must issue a demand letter within 20 days after the due date for payment. However, this does not apply in the case of advance collection.
machine translation, not official
**第二項** 特別の事情がある道府県においては、当該道府県の条例で前項に規定する期間と異なる期間を定めることができる。
art-198/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-9/from-art-192#art-198/par-2
A prefecture in special circumstances may, by a Prefectural Ordinance of that prefecture, provide for a period different from the period prescribed in the preceding paragraph.
machine translation, not official
### 第百九十九条（鉱区税に係る督促手数料） — Demand Fee Concerning Mining Area Tax
caption: machine translation, not official
art-199 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-9/from-art-192#art-199
**第一項** 道府県の徴税吏員は、督促状を発した場合においては、当該道府県の条例の定めるところによつて、手数料を徴収することができる。
art-199/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-9/from-art-192#art-199/par-1
When a prefectural tax collection official has issued a demand letter, the official may collect a fee in accordance with the Prefectural Ordinance of the prefecture concerned.
machine translation, not official
### 第二百条（鉱区税に係る滞納処分） — Delinquent Tax Collection Procedures for Mining Area Tax
caption: machine translation, not official
art-200 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-9/from-art-192#art-200
**第一項** 鉱区税に係る滞納者が次の各号の一に該当するときは、道府県の徴税吏員は、当該鉱区税に係る地方団体の徴収金につき、滞納者の財産を差し押えなければならない。
art-200/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-9/from-art-192#art-200/par-1
When a person delinquent in payment of mining area tax falls under any one of the following items, the prefectural tax collection official must seize the property of the person delinquent in payment with respect to the local government levies on that mining area tax.
machine translation, not official
**一** 滞納者が督促を受け、その督促状を発した日から起算して十日を経過した日までにその督促に係る鉱区税に係る地方団体の徴収金を完納しないとき。
art-200/par-1/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-9/from-art-192#art-200/par-1/item-1
When a person delinquent in payment, having received a demand, fails to pay in full the local government levies on the mining area tax subject to that demand by the day on which 10 days have elapsed counting from the date on which the demand letter was issued.
machine translation, not official
**二** 滞納者が繰上徴収に係る告知により指定された納期限までに鉱区税に係る地方団体の徴収金を完納しないとき。
art-200/par-1/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-9/from-art-192#art-200/par-1/item-2
When a person delinquent in payment fails to pay in full the local government levies on the mining area tax by the due date for payment designated in a notice of advance collection.
machine translation, not official
**第二項** 第二次納税義務者又は保証人について前項の規定を適用する場合には、同項第一号中「督促状」とあるのは、「納付の催告書」とする。
art-200/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-9/from-art-192#art-200/par-2
Where the provisions of the preceding paragraph are applied to a secondary taxpayer or a guarantor, the phrase "demand letter" in item (i) of that paragraph is deemed to be replaced with "written reminder to pay".
machine translation, not official
**第三項** 鉱区税に係る地方団体の徴収金の納期限後第一項第一号に規定する十日を経過した日までに、督促を受けた滞納者につき第十三条の二第一項各号の一に該当する事実が生じたときは、道府県の徴税吏員は、直ちにその財産を差し押えることができる。
art-200/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-9/from-art-192#art-200/par-3
If, during the period after the due date for payment of the local government levies on the mining area tax until the day on which the 10 days prescribed in paragraph (1), item (i) have elapsed, a fact falling under any one of the items of Article 13-2, paragraph (1) arises with respect to a person delinquent in payment who has received a demand, the prefectural tax collection official may immediately seize that person's property.
machine translation, not official
**第四項** 滞納者の財産につき強制換価手続が行われた場合には、道府県の徴税吏員は、執行機関（破産法第百十四条第一号に掲げる請求権に係る鉱区税に係る地方団体の徴収金の交付要求を行う場合には、その交付要求に係る破産事件を取り扱う裁判所）に対し、滞納に係る鉱区税に係る地方団体の徴収金につき、交付要求をしなければならない。
art-200/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-9/from-art-192#art-200/par-4
Where compulsory liquidation procedure is conducted on the property of a person delinquent in payment, the prefectural tax collection official must make a request for share distribution to the enforcement agency (the court handling the bankruptcy case pertaining to the request for share distribution, where a request for share distribution is made of local government levies on the mining area tax pertaining to a claim listed in Article 114, item (i) of the Bankruptcy Act) with respect to the local government levies on the mining area tax pertaining to the delinquency.
machine translation, not official
**第五項** 道府県の徴税吏員は、第一項から第三項までの規定により差押をすることができる場合において、滞納者の財産で国税徴収法第八十六条第一項各号に掲げるものにつき、すでに他の地方団体の徴収金若しくは国税の滞納処分又はこれらの滞納処分の例による処分による差押がされているときは、当該財産についての交付要求は、参加差押によりすることができる。
art-200/par-5 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-9/from-art-192#art-200/par-5
If, in a case where a prefectural tax collection official is able to make a seizure under paragraphs (1) through (3), property of the person delinquent in payment that is listed in the items of Article 86, paragraph (1) of the National Tax Collection Act has already been seized by the delinquent tax collection procedure for other local government levies or national taxes, or by a disposition carried out in accordance with the rules for those delinquent tax collection procedures, the request for share distribution for that property may be made by participatory seizure.
machine translation, not official
**第六項** 前各項に定めるものその他鉱区税に係る地方団体の徴収金の滞納処分については、国税徴収法に規定する滞納処分の例による。
art-200/par-6 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-9/from-art-192#art-200/par-6
Delinquent tax collection procedures for local government levies on the mining area tax, including those provided for in the preceding paragraphs, are to follow the delinquent tax collection procedures prescribed in the National Tax Collection Act.
machine translation, not official
**第七項** 前各項の規定による処分は、当該道府県の区域外においても行うことができる。
art-200/par-7 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-9/from-art-192#art-200/par-7
Dispositions under the preceding paragraphs may also be carried out outside the area of the prefecture concerned.
machine translation, not official
### 第二百一条（鉱区税に係る滞納処分に関する罪） — Offenses Concerning Delinquent Tax Collection Procedures for Mining Area Tax
caption: machine translation, not official
art-201 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-9/from-art-192#art-201
**第一項** 鉱区税の納税者が滞納処分の執行を免れる目的でその財産を隠蔽し、損壊し、若しくは道府県の不利益に処分し、その財産に係る負担を偽つて増加する行為をし、又はその現状を改変して、その財産の価額を減損し、若しくはその滞納処分に係る滞納処分費を増大させる行為をしたときは、その者は、三年以下の拘禁刑若しくは二百五十万円以下の罰金に処し、又はこれを併科する。
art-201/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-9/from-art-192#art-201/par-1
If a taxpayer of the mining area tax, for the purpose of evading the execution of delinquent tax collection procedures, conceals or destroys his or her property, disposes of it to the detriment of the prefecture, falsely increases the encumbrances on that property, or alters its present state, thereby reducing the value of the property or increasing the expenses for the delinquent tax collection procedure pertaining to it, that person is to be punished by imprisonment for not more than three years or a fine of not more than 2,500,000 yen, or both.
machine translation, not official
**第二項** 納税者の財産を占有する第三者が納税者に滞納処分の執行を免れさせる目的で前項の行為をしたときも、同項と同様とする。
art-201/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-9/from-art-192#art-201/par-2
The same applies where a third party in possession of the property of a taxpayer commits an act referred to in the preceding paragraph for the purpose of enabling the taxpayer to evade the execution of a delinquent tax collection procedure.
machine translation, not official
**第三項** 情を知つて前二項の行為につき納税者又はその財産を占有する第三者の相手方となつたときは、その相手方としてその違反行為をした者は、二年以下の拘禁刑若しくは百五十万円以下の罰金に処し、又はこれを併科する。
art-201/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-9/from-art-192#art-201/par-3
If a person, knowing the circumstances, becomes the counterparty of the taxpayer or of the third party in possession of the property in an act referred to in the preceding two paragraphs, the person who committed the violation as the counterparty is to be punished by imprisonment for not more than two years or a fine of not more than 1,500,000 yen, or both.
machine translation, not official
**第四項** 法人の代表者又は法人若しくは人の代理人、使用人その他の従業者がその法人又は人の業務又は財産に関して前三項の違反行為をした場合には、その行為者を罰するほか、その法人又は人に対し、当該各項の罰金刑を科する。
art-201/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-9/from-art-192#art-201/par-4
If a representative of a corporation, or an agent, employee or other worker of a corporation or a person, commits a violation prescribed in the preceding three paragraphs in connection with the business or property of that corporation or person, then in addition to punishing the offender, the fine prescribed in the relevant paragraphs is imposed on that corporation or person.
machine translation, not official
### 第二百二条（国税徴収法の例による鉱区税に係る滞納処分に関する検査拒否等の罪） — Offenses of Refusing Inspection, etc. Concerning Delinquent Tax Collection Procedures for Mining Area Tax Conducted Following the National Tax Collection Act
caption: machine translation, not official
art-202 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-9/from-art-192#art-202
**第一項** 次の各号のいずれかに該当する場合には、その違反行為をした者は、一年以下の拘禁刑又は五十万円以下の罰金に処する。
art-202/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-9/from-art-192#art-202/par-1
In 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:
machine translation, not official
**一** 第二百条第六項の場合において、国税徴収法第百四十一条の規定の例により行う道府県の徴税吏員の質問に対して答弁をせず、又は偽りの陳述をしたとき。
art-202/par-1/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-9/from-art-192#art-202/par-1/item-1
in the case referred to in Article 200, paragraph (6), when the person gives no answer, or makes a false statement, in response to questions by a prefectural tax collection official conducted in accordance with the rules of Article 141 of the National Tax Collection Act;
machine translation, not official
**二** 第二百条第六項の場合において、国税徴収法第百四十一条の規定の例により行う道府県の徴税吏員の帳簿書類（同条に規定する帳簿書類をいう。次号において同じ。）その他の物件の検査を拒み、妨げ、又は忌避したとき。
art-202/par-1/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-9/from-art-192#art-202/par-1/item-2
in the case referred to in Article 200, paragraph (6), when the person refuses, obstructs or evades the inspection by a prefectural tax collection official, conducted in accordance with the rules of Article 141 of the National Tax Collection Act, of books and documents (meaning the books and documents prescribed in that Article; the same applies in the following item) or other articles;
machine translation, not official
**三** 第二百条第六項の場合において、国税徴収法第百四十一条の規定の例により行う道府県の徴税吏員の物件の提示又は提出の要求に対し、正当な理由がなくこれに応じず、又は偽りの記載若しくは記録をした帳簿書類その他の物件（その写しを含む。）を提示し、若しくは提出したとき。
art-202/par-1/item-3 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-9/from-art-192#art-202/par-1/item-3
in the case referred to in Article 200, paragraph (6), when the person, without justifiable grounds, fails to comply with a request by a prefectural tax collection official, made in accordance with the rules of Article 141 of the National Tax Collection Act, for the presentation or submission of articles, or presents or submits books and documents or other articles (including copies thereof) containing false entries or records.
machine translation, not official
**第二項** 法人の代表者又は法人若しくは人の代理人、使用人その他の従業者がその法人又は人の業務又は財産に関して前項の違反行為をした場合には、その行為者を罰するほか、その法人又は人に対し、同項の罰金刑を科する。
art-202/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-9/from-art-192#art-202/par-2
Where 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.
machine translation, not official
### 第二百三条（国税徴収法の例による鉱区税に係る滞納処分に関する虚偽の陳述の罪） — Offenses of Making False Statements in Delinquent Tax Collection Procedures for Mining Area Tax Carried Out in Accordance with the Rules of the National Tax Collection Act
caption: machine translation, not official
art-203 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-9/from-art-192#art-203
**第一項** 第二百条第六項の場合において、国税徴収法第九十九条の二（同法第百九条第四項において準用する場合を含む。）の規定の例により道府県知事に対して陳述すべき事項について虚偽の陳述をした者は、六月以下の拘禁刑又は五十万円以下の罰金に処する。
art-203/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-9/from-art-192#art-203/par-1
In the case referred to in Article 200, paragraph (6), a person who makes a false statement to the prefectural governor on matters on which a statement is to be made in accordance with the rules of Article 99-2 of the National Tax Collection Act (including as applied mutatis mutandis pursuant to Article 109, paragraph (4) of that Act) is to be punished by imprisonment for not more than six months or a fine of not more than 500,000 yen.
machine translation, not official
### 第二百四条から第二百五十八条まで 〔削除 / repealed〕
art-204-to-258 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-9/from-art-192#art-204-to-258
**第一項** 削除
art-204-to-258/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-9/from-art-192#art-204-to-258/par-1
no English for this paragraph
---
## Cites
- art-178/par-1: 鉱業法（昭和二十五年法律第二百八十九号）第二十条 → e-Gov law 325AC0000000289, 第二十条 (Article 20), art-20 — not held in this collection
- art-178/par-1: 第四十二条 → e-Gov law 325AC0000000289, 第四十二条 (Article 42), art-42 — not held in this collection
- art-180/par-2: 前項 → 地方税法 第百八十条第一項 (Article 180, paragraph (1)), art-180/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-9/from-art-178#art-180/par-1
- art-180/par-3: 第一項 → 地方税法 第百八十条第一項 (Article 180, paragraph (1)), art-180/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-9/from-art-178#art-180/par-1
- art-183/par-2: 前項 → 地方税法 第百八十三条第一項 (Article 183, paragraph (1)), art-183/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-9/from-art-178#art-183/par-1
- art-183/par-3: 前二項 → 地方税法 第百八十三条第一項 (Article 183, paragraph (1)), art-183/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-9/from-art-178#art-183/par-1
- art-183/par-3: 前二項 → 地方税法 第百八十三条第二項 (Article 183, paragraph (2)), art-183/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-9/from-art-178#art-183/par-2
- art-185/par-1: 同条 → 地方税法 第百八十五条 (Article 185), art-185 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-9/from-art-178#art-185
- art-186/par-1: 前条 → 地方税法 第百八十五条 (Article 185), art-185 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-9/from-art-178#art-185
- art-186/par-2: 前項 → 地方税法 第百八十六条第一項 (Article 186, paragraph (1)), art-186/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-9/from-art-178#art-186/par-1
- art-187/par-1: 第百八十五条 → 地方税法 第百八十五条 (Article 185), art-185 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-9/from-art-178#art-185
- art-188/par-1: 次条第一項第一号 → 地方税法 第百八十九条第一項第一号 (Article 189, paragraph (1), item (i)), art-189/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-9/from-art-178#art-189/par-1/item-1
- art-188/par-1: 第二号 → 地方税法 第百八十九条第一項第二号 (Article 189, paragraph (1), item (ii)), art-189/par-1/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-9/from-art-178#art-189/par-1/item-2
- art-188/par-2: 前項 → 地方税法 第百八十八条第一項 (Article 188, paragraph (1)), art-188/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-9/from-art-178#art-188/par-1
- art-188/par-3: 第一項 → 地方税法 第百八十八条第一項 (Article 188, paragraph (1)), art-188/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-9/from-art-178#art-188/par-1
- art-188/par-4: 第一項 → 地方税法 第百八十八条第一項 (Article 188, paragraph (1)), art-188/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-9/from-art-178#art-188/par-1
- art-188/par-4: 第二百条第六項 → 地方税法 第二百条第六項 (Article 200, paragraph (6)), art-200/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-9/from-art-192#art-200/par-6
- art-188/par-5: 第一項 → 地方税法 第百八十八条第一項 (Article 188, paragraph (1)), art-188/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-9/from-art-178#art-188/par-1
- art-188/par-5: 第三項 → 地方税法 第百八十八条第三項 (Article 188, paragraph (3)), art-188/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-9/from-art-178#art-188/par-3
- art-189/par-1/item-1: 前条 → 地方税法 第百八十八条 (Article 188), art-188 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-9/from-art-178#art-188
- art-189/par-1/item-2: 前条第一項 → 地方税法 第百八十八条第一項 (Article 188, paragraph (1)), art-188/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-9/from-art-178#art-188/par-1
- art-189/par-1/item-3: 前条 → 地方税法 第百八十八条 (Article 188), art-188 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-9/from-art-178#art-188
- art-189/par-2: 前項 → 地方税法 第百八十九条第一項 (Article 189, paragraph (1)), art-189/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-9/from-art-178#art-189/par-1
- art-190/par-1: 本項 → 地方税法 第百九十条第一項 (Article 190, paragraph (1)), art-190/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-9/from-art-178#art-190/par-1
- art-190/par-2: 前項 → 地方税法 第百九十条第一項 (Article 190, paragraph (1)), art-190/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-9/from-art-178#art-190/par-1
- art-191/par-1: 前条第一項 → 地方税法 第百九十条第一項 (Article 190, paragraph (1)), art-190/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-9/from-art-178#art-190/par-1
- art-191/par-1: 同条第二項 → 地方税法 第百九十条第二項 (Article 190, paragraph (2)), art-190/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-9/from-art-178#art-190/par-2
- art-191/par-2: 前項 → 地方税法 第百九十一条第一項 (Article 191, paragraph (1)), art-191/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-9/from-art-178#art-191/par-1
- art-191-2/par-1: 第百九十条第二項 → 地方税法 第百九十条第二項 (Article 190, paragraph (2)), art-190/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-9/from-art-178#art-190/par-2
- art-191-2/par-1: 同条第一項 → 地方税法 第百九十条第一項 (Article 190, paragraph (1)), art-190/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-9/from-art-178#art-190/par-1
- art-192/par-2: 前項 → 地方税法 第百九十二条第一項 (Article 192, paragraph (1)), art-192/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-9/from-art-192#art-192/par-1
- art-192/par-3: 第一項 → 地方税法 第百九十二条第一項 (Article 192, paragraph (1)), art-192/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-9/from-art-192#art-192/par-1
- art-192/par-3: 第百八十五条 → 地方税法 第百八十五条 (Article 185), art-185 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-9/from-art-178#art-185
- art-192/par-4: 前項 → 地方税法 第百九十二条第三項 (Article 192, paragraph (3)), art-192/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-9/from-art-192#art-192/par-3
- art-192/par-5: 第一項 → 地方税法 第百九十二条第一項 (Article 192, paragraph (1)), art-192/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-9/from-art-192#art-192/par-1
- art-192/par-5: 第三項 → 地方税法 第百九十二条第三項 (Article 192, paragraph (3)), art-192/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-9/from-art-192#art-192/par-3
- art-192/par-6: 前項 → 地方税法 第百九十二条第五項 (Article 192, paragraph (5)), art-192/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-9/from-art-192#art-192/par-5
- art-192/par-6: 第一項 → 地方税法 第百九十二条第一項 (Article 192, paragraph (1)), art-192/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-9/from-art-192#art-192/par-1
- art-196/par-1: 第百八十二条 → 地方税法 第百八十二条 (Article 182), art-182 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-9/from-art-178#art-182
- art-196/par-2: 第百八十二条 → 地方税法 第百八十二条 (Article 182), art-182 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-9/from-art-178#art-182
- art-196/par-2: 前項 → 地方税法 第百九十六条第一項 (Article 196, paragraph (1)), art-196/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-9/from-art-192#art-196/par-1
- art-198/par-2: 前項 → 地方税法 第百九十八条第一項 (Article 198, paragraph (1)), art-198/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-9/from-art-192#art-198/par-1
- art-200/par-2: 前項 → 地方税法 第二百条第一項 (Article 200, paragraph (1)), art-200/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-9/from-art-192#art-200/par-1
- art-200/par-2: 同項第一号 → 地方税法 第二百条第一項第一号 (Article 200, paragraph (1), item (i)), art-200/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-9/from-art-192#art-200/par-1/item-1
- art-200/par-3: 第一項第一号 → 地方税法 第二百条第一項第一号 (Article 200, paragraph (1), item (i)), art-200/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-9/from-art-192#art-200/par-1/item-1
- art-200/par-3: 第十三条の二第一項 → 地方税法 第十三条の二第一項 (Article 13-2, paragraph (1)), art-13-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-1/sec-6#art-13-2/par-1
- art-200/par-4: 破産法第百十四条第一号 → 破産法 第百十四条第一項第一号 (Article 114, paragraph (1), item (i)), art-114/par-1/item-1 — https://japanlaw.org/en/bankruptcy-act/art-114/par-1/item-1 · https://japanlaw.org/l/416AC0000000075/art-114/par-1/item-1
- art-200/par-5: 第一項から第三項まで → 地方税法 第二百条第一項 (Article 200, paragraph (1)), art-200/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-9/from-art-192#art-200/par-1
- art-200/par-5: 第一項から第三項まで → 地方税法 第二百条第二項 (Article 200, paragraph (2)), art-200/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-9/from-art-192#art-200/par-2
- art-200/par-5: 第一項から第三項まで → 地方税法 第二百条第三項 (Article 200, paragraph (3)), art-200/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-9/from-art-192#art-200/par-3
- art-200/par-5: 国税徴収法第八十六条第一項 → e-Gov law 334AC0000000147, 第八十六条第一項 (Article 86, paragraph (1)), art-86/par-1 — not held in this collection
- art-200/par-6: 前各項 → 地方税法 第二百条第一項 (Article 200, paragraph (1)), art-200/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-9/from-art-192#art-200/par-1
- art-200/par-6: 前各項 → 地方税法 第二百条第二項 (Article 200, paragraph (2)), art-200/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-9/from-art-192#art-200/par-2
- art-200/par-6: 前各項 → 地方税法 第二百条第三項 (Article 200, paragraph (3)), art-200/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-9/from-art-192#art-200/par-3
- art-200/par-6: 前各項 → 地方税法 第二百条第四項 (Article 200, paragraph (4)), art-200/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-9/from-art-192#art-200/par-4
- art-200/par-6: 前各項 → 地方税法 第二百条第五項 (Article 200, paragraph (5)), art-200/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-9/from-art-192#art-200/par-5
- art-200/par-7: 前各項 → 地方税法 第二百条第一項 (Article 200, paragraph (1)), art-200/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-9/from-art-192#art-200/par-1
- art-200/par-7: 前各項 → 地方税法 第二百条第二項 (Article 200, paragraph (2)), art-200/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-9/from-art-192#art-200/par-2
- art-200/par-7: 前各項 → 地方税法 第二百条第三項 (Article 200, paragraph (3)), art-200/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-9/from-art-192#art-200/par-3
- art-200/par-7: 前各項 → 地方税法 第二百条第四項 (Article 200, paragraph (4)), art-200/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-9/from-art-192#art-200/par-4
- art-200/par-7: 前各項 → 地方税法 第二百条第五項 (Article 200, paragraph (5)), art-200/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-9/from-art-192#art-200/par-5
- art-200/par-7: 前各項 → 地方税法 第二百条第六項 (Article 200, paragraph (6)), art-200/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-9/from-art-192#art-200/par-6
- art-201/par-2: 前項 → 地方税法 第二百一条第一項 (Article 201, paragraph (1)), art-201/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-9/from-art-192#art-201/par-1
- art-201/par-3: 前二項 → 地方税法 第二百一条第一項 (Article 201, paragraph (1)), art-201/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-9/from-art-192#art-201/par-1
- art-201/par-3: 前二項 → 地方税法 第二百一条第二項 (Article 201, paragraph (2)), art-201/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-9/from-art-192#art-201/par-2
- art-201/par-4: 前三項 → 地方税法 第二百一条第一項 (Article 201, paragraph (1)), art-201/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-9/from-art-192#art-201/par-1
- art-201/par-4: 前三項 → 地方税法 第二百一条第二項 (Article 201, paragraph (2)), art-201/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-9/from-art-192#art-201/par-2
- art-201/par-4: 前三項 → 地方税法 第二百一条第三項 (Article 201, paragraph (3)), art-201/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-9/from-art-192#art-201/par-3
- art-202/par-1/item-1: 第二百条第六項 → 地方税法 第二百条第六項 (Article 200, paragraph (6)), art-200/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-9/from-art-192#art-200/par-6
- art-202/par-1/item-1: 国税徴収法第百四十一条 → e-Gov law 334AC0000000147, 第百四十一条 (Article 141), art-141 — not held in this collection
- art-202/par-1/item-2: 第二百条第六項 → 地方税法 第二百条第六項 (Article 200, paragraph (6)), art-200/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-9/from-art-192#art-200/par-6
- art-202/par-1/item-2: 国税徴収法第百四十一条 → e-Gov law 334AC0000000147, 第百四十一条 (Article 141), art-141 — not held in this collection
- art-202/par-1/item-2: 次号 → 地方税法 第二百二条第一項第三号 (Article 202, paragraph (1), item (iii)), art-202/par-1/item-3 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-9/from-art-192#art-202/par-1/item-3
- art-202/par-1/item-3: 第二百条第六項 → 地方税法 第二百条第六項 (Article 200, paragraph (6)), art-200/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-9/from-art-192#art-200/par-6
- art-202/par-1/item-3: 国税徴収法第百四十一条 → e-Gov law 334AC0000000147, 第百四十一条 (Article 141), art-141 — not held in this collection
- art-202/par-2: 前項 → 地方税法 第二百二条第一項 (Article 202, paragraph (1)), art-202/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-9/from-art-192#art-202/par-1
- art-203/par-1: 第二百条第六項 → 地方税法 第二百条第六項 (Article 200, paragraph (6)), art-200/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-9/from-art-192#art-200/par-6
- art-203/par-1: 国税徴収法第九十九条の二 → e-Gov law 334AC0000000147, 第九十九条の二 (Article 99-2), art-99-2 — not held in this collection
- art-203/par-1: 同法第百九条第四項 → e-Gov law 334AC0000000147, 第百九条第四項 (Article 109, paragraph (4)), art-109/par-4 — not held in this collection
---
## Sources
- e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text as 令和八年法律第二号 leaves it, from a date not yet fixed (https://laws.e-gov.go.jp/law/325AC0000000226/20261126_508AC0000000002), retrieved 2026-10-27
- Japanese Law Translation Database System, Ministry of Justice (法務省) — 地方税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/487), retrieved 2026-09-18
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-031, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-126, translated 2026-10-28
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T202151-126, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-024, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-039, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-040, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-049, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-063, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-067, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-077, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-079, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-099, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-100, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261028T042522-001, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261028T042522-002, translated 2026-10-28
- This site's parser, version 218 — 地方税法 — structure, counts, cross-references and defined terms, computed 2026-10-27