# 地方税法 / Local Tax Act — 第七十二条の四十九の十六 (Article 72-49-16) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-72-49-16. 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: 第七十二条の四十九の十六 (Article 72-49-16)（鉱物の掘採事業と鉱物の精錬事業とを一貫して行う個人の所得の算定） — address `art-72-49-16` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-72-49-16 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-72-49-16 - 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. --- ### 第七十二条の四十九の十六（鉱物の掘採事業と鉱物の精錬事業とを一貫して行う個人の所得の算定） — Calculation of the Income of Individuals Who Conduct Mineral Extraction Business and Mineral Refining Business in an Integrated Manner caption: machine translation, not official art-72-49-16 · https://japanlaw.org/en/local-tax-act/art-72-49-16 · https://japanlaw.org/l/325AC0000000226/art-72-49-16 **第一項** 鉱物の掘採事業と精錬事業とを一貫して行う個人が納付すべき事業税の課税標準とすべき所得は、これらの事業を通じて算定した所得に、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個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乗じて得た額とする。 art-72-49-16/par-1 · https://japanlaw.org/en/local-tax-act/art-72-49-16/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-49-16/par-1 The income to be the tax base for enterprise tax payable by an individual who conducts mineral extraction business and refining business in an integrated manner is the amount obtained by multiplying the income calculated across those businesses by the figure obtained by dividing the amount obtained by deducting, from the amount to be received for the products of those businesses during the computation period of the tax base, the price of the minerals that is the tax base for the mineral product tax payable by the individual on the minerals extracted during the computation period of the tax base, by the amount to be received for those products. machine translation, not official **第二項** 前項の個人が鉱物の掘採事業に係る所得と精錬事業に係る所得とを区分することができる場合においては、当該個人の精錬事業に係る事業税の課税標準とすべき所得は、同項の規定にかかわらず、その区分して計算した所得とする。 art-72-49-16/par-2 · https://japanlaw.org/en/local-tax-act/art-72-49-16/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-49-16/par-2 Where the individual referred to in the preceding paragraph can separate the income relating to the mineral extraction business from the income relating to the refining business, the income to be the tax base for enterprise tax relating to the refining business of that individual is, notwithstanding that paragraph, the 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個人にあつては、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-72-49-16/par-3 · https://japanlaw.org/en/local-tax-act/art-72-49-16/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-49-16/par-3 In the case of the preceding paragraph, the individual must obtain the approval of the prefectural governor of the location of the office or place of business (for an individual who conducts business by establishing offices or places of business in two or more prefectures, the prefectural governor of the location of the principal office or place of business) for the method of that separate calculation. The same applies where the individual intends to change the method of separate calculation. machine translation, not official --- ## Cites - art-72-49-16/par-2: 前項 → 地方税法 第七十二条の四十九の十六第一項 (Article 72-49-16, paragraph (1)), art-72-49-16/par-1 — https://japanlaw.org/en/local-tax-act/art-72-49-16/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-49-16/par-1 - art-72-49-16/par-3: 前項 → 地方税法 第七十二条の四十九の十六第二項 (Article 72-49-16, paragraph (2)), art-72-49-16/par-2 — https://japanlaw.org/en/local-tax-act/art-72-49-16/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-49-16/par-2 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 地方税法 第七十二条の四十九の十六第二項（鉱物の掘採事業と鉱物の精錬事業とを一貫して行う個人の所得の算定） — https://japanlaw.org/en/local-tax-act/art-72-49-16/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-49-16/par-2 - 地方税法 第七十二条の四十九の十六第三項（鉱物の掘採事業と鉱物の精錬事業とを一貫して行う個人の所得の算定） — https://japanlaw.org/en/local-tax-act/art-72-49-16/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-49-16/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-20261027T202151-081, 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