Article 737Special Provisions on Special Wards and on Wards and Administratively Consolidated Wards of Designated Cities
第七百三十七条（特別区並びに指定都市の区及び総合区に関する特例）
With respect to the application mutatis mutandis to, and the application to, the Tokyo Metropolis and the cities under Article 252-19, paragraph (1) of the Local Autonomy Act (hereinafter in this Article and the following Article referred to as "designated cities") of the provisions concerning prefectural inhabitant tax, municipal inhabitant tax and fixed assets tax, the area of special wards and the areas of wards and administratively consolidated wards of designated cities are deemed to be the area of a single city; furthermore, where there is a special need, special provisions may be established by Cabinet Order.
道府県民税、市町村民税及び固定資産税に関する規定の都及び地方自治法第二百五十二条の十九第一項の市（以下この条及び次条において「指定都市」という。）に対する準用及び適用については、特別区並びに指定都市の区及び総合区の区域は、一の市の区域とみなし、なお、特別の必要がある場合には、政令で特別の定めを設けることができる。
With respect to the application mutatis mutandis to the Tokyo Metropolis of the provisions concerning special land holding tax, the area of special wards is deemed to be the area of a ward or administratively consolidated ward of a designated city.
特別土地保有税に関する規定の都に対する準用については、特別区の区域は、指定都市の区又は総合区の区域とみなす。
With respect to the application mutatis mutandis to the Tokyo Metropolis of the provisions concerning business office tax, the area where special wards are located is deemed to be the area of a designated city, etc.
事業所税に関する規定の都に対する準用については、特別区の存する区域は、指定都市等の区域とみなす。
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designated citymachine translation
「指定都市」
A designated city under Article 252-19, paragraph (1) of the Local Autonomy Act: a city with a population of 500,000 or more designated by Cabinet Order (政令).
Short name set inArticle 737, paragraph (1)· applies only in this article and in Article 737-2
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.