# 地方税法 / Local Tax Act — 第百八十条 (Article 180)

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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: 第百八十条 (Article 180)（鉱区税の税率） — address `art-180`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-180
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-180
- 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.

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### 第百八十条（鉱区税の税率） — Tax Rate of Mining Area Tax
<sup>caption: machine translation, not official</sup>
<sup>art-180 · https://japanlaw.org/en/local-tax-act/art-180 · https://japanlaw.org/l/325AC0000000226/art-180</sup>

  **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
  <sup>art-180/par-1 · https://japanlaw.org/en/local-tax-act/art-180/par-1 · https://japanlaw.org/l/325AC0000000226/art-180/par-1</sup>
  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
  <sup>machine translation, not official</sup>

  **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。
  <sup>art-180/par-2 · https://japanlaw.org/en/local-tax-act/art-180/par-2 · https://japanlaw.org/l/325AC0000000226/art-180/par-2</sup>
  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.
  <sup>machine translation, not official</sup>

  **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。
  <sup>art-180/par-3 · https://japanlaw.org/en/local-tax-act/art-180/par-3 · https://japanlaw.org/l/325AC0000000226/art-180/par-3</sup>
  In the case referred to in paragraph (1), a fraction of less than 100 ares is deemed to be 100 ares.
  <sup>machine translation, not official</sup>

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## Cites
- 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/art-180/par-1 · https://japanlaw.org/l/325AC0000000226/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/art-180/par-1 · https://japanlaw.org/l/325AC0000000226/art-180/par-1

## Cited by

5 provisions cite this one. No official source publishes this direction.

- 地方税法 第百八十条第二項（鉱区税の税率） — https://japanlaw.org/en/local-tax-act/art-180/par-2 · https://japanlaw.org/l/325AC0000000226/art-180/par-2
- 地方税法 第百八十条第三項（鉱区税の税率） — https://japanlaw.org/en/local-tax-act/art-180/par-3 · https://japanlaw.org/l/325AC0000000226/art-180/par-3
- 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
- 地方税法 附則第七条第一項（鉱区税に関する規定の適用） — https://japanlaw.org/en/local-tax-act/suppl-3521-6/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3521-6/art-7/par-1
- 地方税法 附則第七条第一項（鉱区税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3581-13/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3581-13/art-7/par-1

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## 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