Kumamoto

Mine-lot tax

The last update date:

It must depend on mining right to do kutsusai, and to acquire mineral. (Mines Act Article 7).
Mine-lot tax has character of a kind of capital stock tax to be levied on having right called such mineral properties.

Person who puts

We are imposed on the mining industry incarnation having mine lot in the prefecture.

 

Tax rate

         Ward    Share    Type of mine lot             Tax          Rate
Mine lot of mining right not to be aimed for alluvial deposit Trial boring mine lot It is ... ... ... ..., 200 yen a year every 100 ares in area
Digging mine lot It is ... ... ... ..., 400 yen a year every 100 ares in area
Mine lot of mining right for the purpose of alluvial deposit We do not exist in riverbed It is ... ... ... ..., 200 yen a year every 100 ares in area
We exist in riverbed It is ..., 600 yen a year every 1,000 meters of extension of riverbed
Mine lot of mining right for the purpose of oil and flammable natural gas Trial boring mine lot It is ... ... ... ..., 2/3 200 yen a year X every 100 ares in area
Digging mine lot It is ... ... ... ..., 2/3 400 yen a year X every 100 ares in area

 (note) when there are setting, extinction of mining right in the middle of the year after April 1, depend on monthly installment calculation.

 

Report and the tax payment

* Report

  It is less than seven days from day when we changed the acquisition, extinction of mining right or address

* The tax payment

  Person having mining right as of April 1 is to put by the tax payment notification (payment notice) sent by the prefecture every year between May 1 and May 31.

 

Contact information

Please refer to Central Kumamoto Administrative Headquarters taxation Section 2 for the details about mine-lot tax.

 

Tax concerned

Mine products tax (inhabitants' tax)
It is tax to be levied on mineral kutsusaijigyo.

 

Mine-lot tax Q&A

When we set Q mining right (digging mine lot) newly on July 10, how much does tax cost? (mineral: limestone, area of mine lot: 30,000 ares)

When there is setting of mining right in the middle of the A year, it is monthly installment calculation from the next month in month that there was of setting.
 In the case of the above, we are as follows.
 400 yen X 300 100 ares X August 12 = 80,000 yen

We relate to this page
Inquiry

Department of General Affairs Taxation Division
Telephone: 096-333-2098
Fax: 096-387-4901
Email [email protected]
(ID: 310)
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Kumamoto prefectural government office   〒 862-8570  6-18-1, Suizenji, Chuo-ku, Kumamoto-shi, Kumamoto Tel: 096-383-1111 (main)
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