# 地方税法 / Local Tax Act — 第百九十五条 (Article 195)

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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: 第百九十五条 (Article 195)（鉱区税の連帯納付義務） — address `art-195`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-195
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-195
- 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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### 第百九十五条（鉱区税の連帯納付義務） — Joint and Several Obligation to Pay Mining Area Tax
<sup>caption: machine translation, not official</sup>
<sup>art-195 · https://japanlaw.org/ja/local-tax-act/art-195 · https://japanlaw.org/l/325AC0000000226/art-195</sup>

  **第一項**  公売及び競売以外の事由に因る鉱業権の移転があつた場合において、旧鉱業権者の未納の鉱区税に係る地方団体の徴収金があるときは、新鉱業権者は、旧鉱業権者と連帯して、これを納付する義務を負う。
  <sup>art-195/par-1 · https://japanlaw.org/ja/local-tax-act/art-195/par-1 · https://japanlaw.org/l/325AC0000000226/art-195/par-1</sup>
  Where a mining right is transferred for a reason other than public sale or auction, and there are local government levies on mining area tax unpaid by the former holder of the mining right, the new holder of the mining right is under an obligation to pay them jointly and severally with the former holder.
  <sup>machine translation, not official</sup>

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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-20261027T202151-126, 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