# 地方税法 / Local Tax Act — 第百七十八条 (Article 178) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-178. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - 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: 第百七十八条 (Article 178)（鉱区税の納税義務者等） — address `art-178` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-178 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-178 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. 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. --- ### 第百七十八条（鉱区税の納税義務者等） — Persons Liable for Mining Area Tax, etc. caption: machine translation, not official art-178 · https://japanlaw.org/en/local-tax-act/art-178 · https://japanlaw.org/l/325AC0000000226/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/art-178/par-1 · https://japanlaw.org/l/325AC0000000226/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)). machine translation, not official --- ## 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 ## Cited by 1 provision cites this one. No official source publishes this direction. - 地方税法 附則第十三条第一項（鉱区税の課税標準等の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-13/par-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text in force from 2026-10-16 (https://laws.e-gov.go.jp/law/325AC0000000226/20261016_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-20261027T214204-099, 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