In the area where its special wards are located, the Tokyo Metropolis may impose, as earmarked taxes, the earmarked taxes that a prefecture may impose and, notwithstanding the provisions of Article 1, paragraph (2), the earmarked taxes listed in Article 5, paragraph (5) and paragraph (6), item (i). In this case, the provisions of Chapter IV concerning earmarked taxes of municipalities apply mutatis mutandis, deeming the Tokyo Metropolis to be a city (a designated city, etc. for the earmarked tax listed in paragraph (5) of that Article).
In the area where its special wards are located, the Tokyo Metropolis may, in addition to the taxes listed in the preceding paragraph, establish a separate tax item and impose an earmarked tax. In this case, the provisions of Chapter IV, Section 8 apply mutatis mutandis, deeming the Tokyo Metropolis to be a city.
都は、その特別区の存する区域において、前項に掲げるものを除くほか、別に税目を起こして、目的税を課することができる。この場合においては、都を市とみなして、第四章第八節の規定を準用する。
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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.