A prefecture is to distribute to each municipality (including special wards; the same applies hereinafter in this Article) in the prefecture in which a golf course is located, as provided by Order of the Ministry of Internal Affairs and Communications, an amount equivalent to seven-tenths of the amount of the golf course use tax remitted to the prefecture that pertains to the golf courses located in that municipality.
道府県は、当該道府県内のゴルフ場所在の市町村（特別区を含む。以下この条において同じ。）に対し、総務省令で定めるところにより、当該道府県に納入された当該市町村に所在するゴルフ場に係るゴルフ場利用税の額の十分の七に相当する額を交付するものとする。
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special ward
特別区
A ward (区) of a metropolis (都) (Local Autonomy Act, Article 281, paragraph (1)). Today the only special wards are the 23 wards of Tokyo. A special ward is a basic local government in its own right: it does, in general, the work a city, town or village (市町村) does elsewhere, apart from what the metropolis does across all the wards as one (Article 281-2, paragraph (2)). Where a law or order gives a city (市) work to do, its provisions on that work also apply to a special ward, for the work the ward does (Article 281, paragraph (2), and Article 283, paragraph (2)); a Cabinet Order (政令) can make special rules where they cannot apply as they stand (Article 283, paragraph (3)).
Written by AI using Local Autonomy Act, Arts. 281, 281-2, 283 as a reference.