# 地方税法 / Local Tax Act — 第七十二条の二十四の五 (Article 72-24-5) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-72-24-5. 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: 第七十二条の二十四の五 (Article 72-24-5)（鉱物の掘採事業と鉱物の精錬事業とを一貫して行う法人の付加価値額等の算定） — address `art-72-24-5` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-72-24-5 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-72-24-5 - 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. --- ### 第七十二条の二十四の五（鉱物の掘採事業と鉱物の精錬事業とを一貫して行う法人の付加価値額等の算定） — Calculation of the Value Added, etc. of a Corporation Conducting a Mineral Extraction Business and a Mineral Refining Business in an Integrated Manner caption: machine translation, not official art-72-24-5 · https://japanlaw.org/en/local-tax-act/art-72-24-5 · https://japanlaw.org/l/325AC0000000226/art-72-24-5 **第一項** 鉱物の掘採事業と精錬事業とを一貫して行う法人が納付すべき事業税の課税標準とすべき付加価値額及び所得は、これらの事業を通じて算定した付加価値額及び所得に、課税標準の算定期間中におけるこれらの事業の生産品について収入すべき金額から課税標準の算定期間中において掘採した鉱物について法人が納付すべき鉱産税の課税標準である鉱物の価格を控除した金額を当該生産品について収入すべき金額で除して得た数値を、それぞれ乗じて得た額とする。 art-72-24-5/par-1 · https://japanlaw.org/en/local-tax-act/art-72-24-5/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-24-5/par-1 The value added and income to be used as the tax base of the enterprise tax to be paid by a corporation that conducts a mineral extraction business and a refining business in an integrated manner are the amounts obtained by multiplying the value added and the income calculated across those businesses, respectively, by the figure obtained by dividing the amount obtained by deducting the price of the minerals that is the tax base of the mineral product tax to be paid by the corporation for minerals extracted during the computation period of the tax base from the amount to be received for the products of those businesses during the computation period of the tax base, by the amount to be received for those products. machine translation, not official **第二項** 前項の法人が鉱物の掘採事業に係る付加価値額及び所得と精錬事業に係る付加価値額及び所得とを区分することができる場合においては、当該法人の精錬事業に係る事業税の課税標準とすべき付加価値額及び所得は、同項の規定にかかわらず、その区分して計算した付加価値額及び所得とする。 art-72-24-5/par-2 · https://japanlaw.org/en/local-tax-act/art-72-24-5/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-24-5/par-2 Where the corporation in the preceding paragraph is able to separate the value added and income relating to the mineral extraction business from the value added and income relating to the refining business, the value added and income to be used as the tax base of the enterprise tax relating to the refining business of that corporation are, notwithstanding the provisions of that paragraph, the value added and income calculated separately. machine translation, not official **第三項** 前項の場合においては、その区分計算の方法について、事務所又は事業所所在地の道府県知事（二以上の道府県において事務所又は事業所を設けて事業を行う法人にあつては、主たる事務所又は事業所所在地の道府県知事）の承認を受けなければならない。その区分計算の方法を変更しようとする場合においても、また、同様とする。 art-72-24-5/par-3 · https://japanlaw.org/en/local-tax-act/art-72-24-5/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-24-5/par-3 In the case referred to in the preceding paragraph, the corporation must obtain the approval of the prefectural governor of the prefecture where its office or place of business is located (for a corporation that conducts business with offices or places of business established in two or more prefectures, the prefectural governor of the prefecture where its principal office or place of business is located) for the method of that separate calculation. The same applies where it intends to change the method of that separate calculation. machine translation, not official --- ## Cites - art-72-24-5/par-2: 前項 → 地方税法 第七十二条の二十四の五第一項 (Article 72-24-5, paragraph (1)), art-72-24-5/par-1 — https://japanlaw.org/en/local-tax-act/art-72-24-5/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-24-5/par-1 - art-72-24-5/par-3: 前項 → 地方税法 第七十二条の二十四の五第二項 (Article 72-24-5, paragraph (2)), art-72-24-5/par-2 — https://japanlaw.org/en/local-tax-act/art-72-24-5/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-24-5/par-2 ## Cited by 6 provisions cite this one. No official source publishes this direction. - 地方税法 第七十二条の二十四の五第二項（鉱物の掘採事業と鉱物の精錬事業とを一貫して行う法人の付加価値額等の算定） — https://japanlaw.org/en/local-tax-act/art-72-24-5/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-24-5/par-2 - 地方税法 第七十二条の二十四の五第三項（鉱物の掘採事業と鉱物の精錬事業とを一貫して行う法人の付加価値額等の算定） — https://japanlaw.org/en/local-tax-act/art-72-24-5/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-24-5/par-3 - 地方税法 第七十二条の二十四の六第一項（課税標準の算定の細目） — https://japanlaw.org/en/local-tax-act/art-72-24-6/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-24-6/par-1 - 地方税法 第七十二条の二十六第一項（事業年度の期間が六月を超える法人等の中間申告納付） — https://japanlaw.org/en/local-tax-act/art-72-26/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-26/par-1 - 地方税法 第七十二条の二十九第一項（清算中の法人の各事業年度の申告納付） — https://japanlaw.org/en/local-tax-act/art-72-29/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-29/par-1 - 地方税法 第七十二条の三十第一項（通算子法人が事業年度の中途において解散をした場合等の申告の特例） — https://japanlaw.org/en/local-tax-act/art-72-30/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-30/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-20261027T214204-052, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-053, 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