# 地方税法 / Local Tax Act — 第五百十九条 (Article 519)

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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: 第五百十九条 (Article 519)（鉱産税の納税義務者等） — address `art-519`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-519
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-519
- 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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### 第五百十九条（鉱産税の納税義務者等） — Persons Liable for Mineral Product Tax, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-519 · https://japanlaw.org/en/local-tax-act/art-519 · https://japanlaw.org/l/325AC0000000226/art-519</sup>

  **第一項**  鉱産税は、鉱物の掘採の事業に対し、その鉱物の価格を課税標準として、当該事業の作業場所在の市町村において、その鉱業者に課する。
  <sup>art-519/par-1 · https://japanlaw.org/en/local-tax-act/art-519/par-1 · https://japanlaw.org/l/325AC0000000226/art-519/par-1</sup>
  Mineral product tax is imposed on the business of mining minerals, with the price of the minerals as the tax base, on the mining operator, in the municipality in which the workplace of that business is located.
  <sup>machine translation, not official</sup>

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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-20261027T214204-144, 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