# 地方税法 / Local Tax Act — 第五百二十一条 (Article 521) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-521. 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: 第五百二十一条 (Article 521)（鉱産税の納期） — address `art-521` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-521 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-521 - 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. --- ### 第五百二十一条（鉱産税の納期） — Payment Periods of Mineral Product Tax caption: machine translation, not official art-521 · https://japanlaw.org/ja/local-tax-act/art-521 · https://japanlaw.org/l/325AC0000000226/art-521 **第一項** 鉱産税の納期は、毎月十日から末日までの間において当該市町村の条例で定める。 art-521/par-1 · https://japanlaw.org/ja/local-tax-act/art-521/par-1 · https://japanlaw.org/l/325AC0000000226/art-521/par-1 The payment period for mineral product tax is to be specified by the Municipal Ordinance of that municipality within the period from the 10th day to the last day of each month. machine translation, not official ## Cited by 5 provisions cite this one. No official source publishes this direction. - 地方税法 第五百二十二条第一項（鉱産税の申告納付） — https://japanlaw.org/ja/local-tax-act/art-522/par-1 · https://japanlaw.org/l/325AC0000000226/art-522/par-1 - 地方税法 第五百三十四条第二項（鉱産税の不足税額及びその延滞金の徴収） — https://japanlaw.org/ja/local-tax-act/art-534/par-2 · https://japanlaw.org/l/325AC0000000226/art-534/par-2 - 地方税法 第五百三十五条第一項（納期限後に申告納付する鉱産税の延滞金） — https://japanlaw.org/ja/local-tax-act/art-535/par-1 · https://japanlaw.org/l/325AC0000000226/art-535/par-1 - 地方税法 第五百三十五条第二項（納期限後に申告納付する鉱産税の延滞金） — https://japanlaw.org/ja/local-tax-act/art-535/par-2 · https://japanlaw.org/l/325AC0000000226/art-535/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