AGGEMAM said:I'm not really in the position to give a long-winded reason other than what the rules say.
The armor doesn't change type by being mithral but it does become lighter (in weight) and encumberance (how it handles).
Armor Check Penalty: Anything heavier than leather hurts your ability to use some of your skills.
(Quote from PHB/Equipment section, not from the SRD)
I think that line from the PHB backs up my position. It's the weight that makes the skill penalty come into play, and mithral armor is lighter, which is why my breastplate (for example) can go from medium to light armor. A mithral breastplate weighs the same as leather armor (15lbs), so it's not heavier than leather. Also a chain shirt is heavier than leather and doesn't cause the penalties, so I think that clears mithral chainmail then.