A prefecture is to grant to the municipalities within that prefecture (including special wards; the same applies hereinafter in this Article), as provided by Cabinet Order, an amount equivalent to three-fifths of the amount obtained by multiplying the amount equivalent to the dividend levy amount remitted to that prefecture by the rate specified by Cabinet Order, apportioned by the amount calculated, as provided by Cabinet Order, on the basis of the amount of individual prefectural inhabitant tax relating to the municipality concerned.
道府県は、当該道府県に納入された配当割額に相当する額に政令で定める率を乗じて得た額の五分の三に相当する額を、政令で定めるところにより、当該道府県内の市町村（特別区を含む。以下この条において同じ。）に対し、当該市町村に係る個人の道府県民税の額を基礎として政令で定めるところにより計算した額で按分して交付するものとする。
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.