# 地方税法 / Local Tax Act — 第五百二十条 (Article 520) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-520. 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: 第五百二十条 (Article 520)（鉱産税の税率） — address `art-520` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-520 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-520 - 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. --- ### 第五百二十条（鉱産税の税率） — Tax Rate of Mineral Product Tax caption: machine translation, not official art-520 · https://japanlaw.org/ja/local-tax-act/art-520 · https://japanlaw.org/l/325AC0000000226/art-520 **第一項** 鉱産税の標準税率は、百分の一とする。ただし、鉱物の掘採の事業の作業場において第五百二十二条に定める期間内に掘採された鉱物の価格が、当該事業の作業場所在の市町村ごとに二百万円以下である場合においては、当該期間に係る鉱産税の標準税率は、百分の〇・七とする。 art-520/par-1 · https://japanlaw.org/ja/local-tax-act/art-520/par-1 · https://japanlaw.org/l/325AC0000000226/art-520/par-1 The standard tax rate of mineral product tax is 1 percent; provided, however, that where the price of minerals mined at the workplace of the mineral mining business within the period prescribed in Article 522 is 2,000,000 yen or less for each municipality in which the workplace of that business is located, the standard tax rate of mineral product tax for that period is 0.7 percent. machine translation, not official **第二項** 前項の標準税率をこえて課する場合においても、百分の一・二（前項ただし書の場合にあつては、百分の〇・九）をこえることができない。 art-520/par-2 · https://japanlaw.org/ja/local-tax-act/art-520/par-2 · https://japanlaw.org/l/325AC0000000226/art-520/par-2 Even where tax is imposed at a rate exceeding the standard tax rate referred to in the preceding paragraph, the rate may not exceed 1.2 percent (0.9 percent in the case of the proviso to the preceding paragraph). machine translation, not official --- ## Cites - art-520/par-1: 第五百二十二条 → 地方税法 第五百二十二条 (Article 522), art-522 — https://japanlaw.org/ja/local-tax-act/art-522 · https://japanlaw.org/l/325AC0000000226/art-522 - art-520/par-2: 前項 → 地方税法 第五百二十条第一項 (Article 520, paragraph (1)), art-520/par-1 — https://japanlaw.org/ja/local-tax-act/art-520/par-1 · https://japanlaw.org/l/325AC0000000226/art-520/par-1 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 地方税法 第五百二十条第二項（鉱産税の税率） — https://japanlaw.org/ja/local-tax-act/art-520/par-2 · https://japanlaw.org/l/325AC0000000226/art-520/par-2 - 地方税法 附則第四十一条第一項（鉱産税に関する規定の適用） — https://japanlaw.org/ja/local-tax-act/suppl-3371-51/art-41/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3371-51/art-41/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-20261027T214204-144, 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