A prefecture is to distribute, to the municipalities (including special wards; the same applies hereinafter in this Article) within that prefecture, as specified by Cabinet Order, the amount equivalent to three-fifths of the total amount obtained by adding the amount equivalent to the amount received from other prefectures under paragraph (1) of the preceding Article, and deducting the amount equivalent to the amount paid to other prefectures under that paragraph, to the amount obtained by multiplying the amount equivalent to the interest levy amount remitted to that prefecture by the rate specified by Cabinet Order prescribed in that paragraph, apportioning it in proportion to the amount calculated, as specified by Cabinet Order, on the basis of the amount of individual prefectural inhabitant tax relating to each municipality.
The amount of individual prefectural inhabitant tax relating to the municipality referred to in the preceding paragraph is to be calculated as provided by Order of the Ministry of Internal Affairs and Communications.
前項の当該市町村に係る個人の道府県民税の額は、総務省令で定めるところにより算定するものとする。
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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.