# 地方税法 / Local Tax Act — 第十三条 (Supplementary Provisions, Article 13) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-13. 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: 第十三条 (Supplementary Provisions, Article 13)（鉱区税の課税標準等の特例） — address `suppl-3251-226/art-13` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-13 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-13 - 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. --- ### 第十三条（鉱区税の課税標準等の特例） — Special Provisions on the Tax Base, etc. of Mining Area Tax caption: machine translation, not official suppl-3251-226/art-13 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-13 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-13 **第一項** 鉱業法施行法（昭和二十五年法律第二百九十号）第一条第二項の規定により鉱業法による採掘権となつたものとみなされ、又は鉱業法施行法第十七条第一項の規定により鉱業法による採掘権の設定の出願とみなされて設定された砂鉱を目的とする鉱業権の鉱区で河床に存するものに対する第百七十八条及び第百八十条の規定の適用については、第百七十八条中「面積」とあるのは「河床の延長」と、第百八十条第一項第二号中「面積百アールごとに　年額　二百円」とあるのは「延長千メートルごとに　年額　六百円」と、同条第三項中「百アール」とあるのは「千メートル」とする。 suppl-3251-226/art-13/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-13/par-1 With regard to the application of Articles 178 and 180 to a mining area, located on a riverbed, of a mining right whose object is placer deposits that is deemed to have become an excavation right under the Mining Act pursuant to Article 1, paragraph (2) of the Act for Enforcement of the Mining Act (Act No. 290 of 1950), or that was established as deemed to be an application for establishment of an excavation right under the Mining Act pursuant to Article 17, paragraph (1) of the Act for Enforcement of the Mining Act, in Article 178, the phrase "area" is deemed to be replaced with "length of the riverbed", in Article 180, paragraph (1), item (ii), the phrase "per 100 ares of area: annual amount of 200 yen" is deemed to be replaced with "per 1,000 meters of length: annual amount of 600 yen", and in paragraph (3) of that Article, the phrase "100 ares" is deemed to be replaced with "1,000 meters". machine translation, not official --- ## Cites - suppl-3251-226/art-13/par-1: 鉱業法施行法（昭和二十五年法律第二百九十号）第一条第二項 → e-Gov law 325AC0000000290, 第一条第二項 (Article 1, paragraph (2)), art-1/par-2 — not held in this collection - suppl-3251-226/art-13/par-1: 鉱業法施行法第十七条第一項 → e-Gov law 325AC0000000290, 第十七条第一項 (Article 17, paragraph (1)), art-17/par-1 — not held in this collection - suppl-3251-226/art-13/par-1: 第百七十八条 → 地方税法 第百七十八条 (Article 178), art-178 — https://japanlaw.org/en/local-tax-act/art-178 · https://japanlaw.org/l/325AC0000000226/art-178 - suppl-3251-226/art-13/par-1: 第百八十条 → 地方税法 第百八十条 (Article 180), art-180 — https://japanlaw.org/en/local-tax-act/art-180 · https://japanlaw.org/l/325AC0000000226/art-180 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 地方税法 附則第三条の三第一項（個人の道府県民税及び市町村民税の所得割の非課税の範囲等） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-3-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-3-3/par-1 - 地方税法 附則第七条第一項（鉱区税に関する規定の適用） — https://japanlaw.org/en/local-tax-act/suppl-3521-6/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3521-6/art-7/par-1 - 地方税法 附則第七条第一項（鉱区税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3581-13/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3581-13/art-7/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-20261027T202151-246, 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