# 地方税法 / Local Tax Act — 第百八十三条 (Article 183) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-183. 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: 第百八十三条 (Article 183)（鉱区税の納税義務の発生、消滅等に伴う賦課） — address `art-183` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-183 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-183 - 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 caption: machine translation, not official art-183 · https://japanlaw.org/en/local-tax-act/art-183 · https://japanlaw.org/l/325AC0000000226/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/art-183/par-1 · https://japanlaw.org/l/325AC0000000226/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/art-183/par-2 · https://japanlaw.org/l/325AC0000000226/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/art-183/par-3 · https://japanlaw.org/l/325AC0000000226/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. machine translation, not official --- ## Cites - 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/art-183/par-1 · https://japanlaw.org/l/325AC0000000226/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/art-183/par-1 · https://japanlaw.org/l/325AC0000000226/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/art-183/par-2 · https://japanlaw.org/l/325AC0000000226/art-183/par-2 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 地方税法 第百八十三条第二項（鉱区税の納税義務の発生、消滅等に伴う賦課） — https://japanlaw.org/en/local-tax-act/art-183/par-2 · https://japanlaw.org/l/325AC0000000226/art-183/par-2 - 地方税法 第百八十三条第三項（鉱区税の納税義務の発生、消滅等に伴う賦課） — https://japanlaw.org/en/local-tax-act/art-183/par-3 · https://japanlaw.org/l/325AC0000000226/art-183/par-3 --- ## 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