# 地方税法 / Local Tax Act — 第五百二十二条 (Article 522) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-522. 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: 第五百二十二条 (Article 522)（鉱産税の申告納付） — address `art-522` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-522 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-522 - 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. --- ### 第五百二十二条（鉱産税の申告納付） — Filing and Payment of Mineral Product Tax caption: machine translation, not official art-522 · https://japanlaw.org/en/local-tax-act/art-522 · https://japanlaw.org/l/325AC0000000226/art-522 **第一項** 鉱産税の納税者は、毎月一日から末日までの間における課税標準額、税額その他当該市町村の条例で定める事項を記載した申告書を前条の納期限までに市町村長に提出し、及びその申告した税金を納付しなければならない。 art-522/par-1 · https://japanlaw.org/en/local-tax-act/art-522/par-1 · https://japanlaw.org/l/325AC0000000226/art-522/par-1 A taxpayer of mineral product tax must submit to the mayor of the municipality, by the due date for payment under the preceding Article, a return stating the amount of the tax base for the period from the first day through the last day of each month, the tax amount and other matters specified by the Municipal Ordinance of that municipality, and must pay the tax so declared. machine translation, not official --- ## Cites - art-522/par-1: 前条 → 地方税法 第五百二十一条 (Article 521), art-521 — https://japanlaw.org/en/local-tax-act/art-521 · https://japanlaw.org/l/325AC0000000226/art-521 ## Cited by 6 provisions cite this one. No official source publishes this direction. - 地方税法 第五百二十条第一項（鉱産税の税率） — https://japanlaw.org/en/local-tax-act/art-520/par-1 · https://japanlaw.org/l/325AC0000000226/art-520/par-1 - 地方税法 第五百二十二条の二第一項（鉱産税に係る不申告に関する過料） — https://japanlaw.org/en/local-tax-act/art-522-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-522-2/par-1 - 地方税法 第五百三十条第三項（鉱産税の脱税に関する罪） — https://japanlaw.org/en/local-tax-act/art-530/par-3 · https://japanlaw.org/l/325AC0000000226/art-530/par-3 - 地方税法 第五百三十三条第一項（鉱産税の更正及び決定） — https://japanlaw.org/en/local-tax-act/art-533/par-1 · https://japanlaw.org/l/325AC0000000226/art-533/par-1 - 地方税法 附則第四十一条第一項（鉱産税に関する規定の適用） — https://japanlaw.org/en/local-tax-act/suppl-3371-51/art-41/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3371-51/art-41/par-1 - 地方税法 附則第二十八条第一項（鉱産税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-28/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-28/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-20261027T214204-144, 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