# 地方税法 / Local Tax Act — 第四十一条 (Supplementary Provisions, Article 41)

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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: 第四十一条 (Supplementary Provisions, Article 41)（鉱産税に関する規定の適用） — address `suppl-3371-51/art-41`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-3371-51/art-41
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3371-51/art-41
- 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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### 第四十一条（鉱産税に関する規定の適用） — Application of Provisions on Mineral Product Tax
<sup>caption: machine translation, not official</sup>
<sup>suppl-3371-51/art-41 · https://japanlaw.org/en/local-tax-act/suppl-3371-51/art-41 · https://japanlaw.org/l/325AC0000000226/suppl-3371-51/art-41</sup>

**第一項**  新法第五百二十条から第五百二十二条までの規定は、施行日以後において掘採する鉱物に係る鉱産税から適用し、同日前に掘採した鉱物に係る鉱産税については、なお従前の例による。
<sup>suppl-3371-51/art-41/par-1 · 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</sup>
The provisions of Articles 520 through 522 of the New Act apply from mineral product tax on minerals mined on or after the Effective Date, and the provisions then in force continue to govern mineral product tax on minerals mined before that date.
<sup>machine translation, not official</sup>

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## Cites
- suppl-3371-51/art-41/par-1: 新法第五百二十条から第五百二十二条まで → 地方税法 第五百二十条 (Article 520), art-520 — https://japanlaw.org/en/local-tax-act/art-520 · https://japanlaw.org/l/325AC0000000226/art-520
- suppl-3371-51/art-41/par-1: 新法第五百二十条から第五百二十二条まで → 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
- suppl-3371-51/art-41/par-1: 新法第五百二十条から第五百二十二条まで → 地方税法 第五百二十二条 (Article 522), art-522 — https://japanlaw.org/en/local-tax-act/art-522 · https://japanlaw.org/l/325AC0000000226/art-522

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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-20261027T214204-231, 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