# 地方税法 / Local Tax Act — 第五百二十二条の二 (Article 522-2)

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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: 第五百二十二条の二 (Article 522-2)（鉱産税に係る不申告に関する過料） — address `art-522-2`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-522-2
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-522-2
- 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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### 第五百二十二条の二（鉱産税に係る不申告に関する過料） — Non-Penal Fines for Failure to File Concerning Mineral Product Tax
<sup>caption: machine translation, not official</sup>
<sup>art-522-2 · https://japanlaw.org/ja/local-tax-act/art-522-2 · https://japanlaw.org/l/325AC0000000226/art-522-2</sup>

  **第一項**  市町村は、鉱産税の納税者が正当な事由がなくて前条の規定による申告書を同条に規定する申告書の提出期限までに提出しなかつた場合においては、その者に対し、当該市町村の条例で十万円以下の過料を科する旨の規定を設けることができる。
  <sup>art-522-2/par-1 · https://japanlaw.org/ja/local-tax-act/art-522-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-522-2/par-1</sup>
  Where a taxpayer of mineral product tax has failed, without justifiable grounds, to submit a return under the preceding Article by the deadline for filing returns prescribed in that Article, a municipality may establish a provision in the Municipal Ordinance of that municipality imposing a non-penal fine of not more than 100,000 yen on that person.
  <sup>machine translation, not official</sup>

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## Cites
- art-522-2/par-1: 前条 → 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

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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-20261027T214204-144, 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