Where the provisions of this Act concerning municipalities are applied mutatis mutandis to special wards pursuant to the provisions of Article 1, paragraph (2), the phrase "/(i) municipal inhabitant tax/(ii) fixed assets tax/(iii) light motor vehicle tax/(iv) municipal tobacco tax/(v) mineral product tax/(vi) special land holding tax/" in Article 5, paragraph (2) is deemed to be replaced with "/(i) special ward inhabitant tax/(ii) light motor vehicle tax/(iii) special ward tobacco tax/(iv) mineral product tax/", and the phrase "/(i) city planning tax/(ii) water utilization and land benefit tax/(iii) joint facility tax/(iv) residential land development tax/(v) national health insurance tax/" in paragraph (6) of that Article is deemed to be replaced with "/(i) water utilization and land benefit tax/(ii) joint facility tax/(iii) residential land development tax/(iv) national health insurance tax/".
The provisions of Article 5, paragraph (5) do not apply mutatis mutandis to special wards, notwithstanding the provisions of Article 1, paragraph (2).
A special ward is to impose, as special ward inhabitant tax, the tax listed in Article 5, paragraph (2), item (i) that is imposed on individuals, and the provisions of Chapter III, Section 1 (excluding the provisions concerning corporate municipal inhabitant tax) and the following Section apply mutatis mutandis to it.
特別区は、特別区民税として第五条第二項第一号に掲げる税のうち個人に対して課するものを課するものとし、これについては、第三章第一節（法人の市町村民税に関する部分の規定を除く。）及び次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.