①In the area where its special wards are located, the Tokyo Metropolis is to impose, as ordinary taxes, the taxes listed in Article 4, paragraph (2) and, notwithstanding the provisions of Article 1, paragraph (2), the taxes listed in Article 5, paragraph (2), items (ii) and (vi). In this case, the provisions of Chapter III, Sections 2 and 8 apply mutatis mutandis, deeming the Tokyo Metropolis to be a city.

②Within the area where its special wards are located, the Tokyo Metropolis is to impose the following as Tokyo inhabitant tax, notwithstanding the provisions of Article 1, paragraph (2):

④Notwithstanding the provisions of Article 1, paragraph (2), the Tokyo Metropolis is to, as provided by Cabinet Order, distribute to municipalities within the Tokyo Metropolis the portion for each municipality of the amount obtained by apportioning, according to the number of workers in each municipality and special ward as shown by the most recently published results of the Economic Structure Statistics (limited to those specified by Order of the Ministry of Internal Affairs and Communications), which are fundamental statistics prescribed in Article 2, paragraph (4) of the Statistics Act, the amount obtained by multiplying by the rate specified by Cabinet Order prescribed in Article 72-76 the amount equivalent to the amount of enterprise tax on the business conducted by corporations that has been paid to the Tokyo Metropolis (where enterprise tax is imposed at a rate exceeding the standard tax rate prescribed in Article 72-24-7, paragraphs (1) through (5) (hereinafter in this paragraph referred to as the "standard tax rate") pursuant to paragraph (9) of that Article, the amount obtained by deducting, from the amount equivalent to the amount of enterprise tax on the business conducted by corporations that has been paid to the Tokyo Metropolis, the amount obtained by multiplying that amount by the rate calculated as specified by Cabinet Order as the proportion of the portion that the Tokyo Metropolis imposes in excess of the standard tax rate).

⑤Where the Tokyo Metropolis imposes the fixed assets tax in the area where its special wards are located pursuant to the provisions of paragraph (1), the provisions of Articles 349-4 and 349-5 do not apply.

⑥In the area where its special wards are located, the Tokyo Metropolis may, in addition to the taxes listed in paragraph (1), establish a separate tax item and impose an ordinary tax. In this case, the provisions of Chapter III, Section 9 apply mutatis mutandis, deeming the Tokyo Metropolis to be a city.

①In 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).

②In 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.

①Where 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/".

②The provisions of Article 5, paragraph (5) do not apply mutatis mutandis to special wards, notwithstanding the provisions of Article 1, paragraph (2).

③A 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.

①With 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.

②With 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.

③With 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.

①Where the domicile, as of the assessment date, of a person liable for the income levy of prefectural inhabitant tax or municipal inhabitant tax is within the area of a municipality other than a designated city, and the place of domicile of that person liable for tax as of that assessment date comes to be within the area of a designated city between January 2 and April 1 of the year that includes that assessment date, that person liable for tax is deemed, for the purpose of applying the provisions concerning prefectural inhabitant tax or municipal inhabitant tax, to be a person who had a domicile within the area of that designated city as of that assessment date.

②Where the domicile, as of the assessment date, of a person liable for the income levy of prefectural inhabitant tax or municipal inhabitant tax is within the area of a designated city, and the place of domicile of that person liable for tax as of that assessment date comes to be within the area of a municipality other than a designated city between January 2 and April 1 of the year that includes that assessment date, that person liable for tax is deemed, for the purpose of applying the provisions concerning prefectural inhabitant tax or municipal inhabitant tax, to be a person who had a domicile within the area of that municipality as of that assessment date.

With respect to local taxes on islands and their assessment and collection, special provisions may be established by Cabinet Order on matters for which it is difficult to apply the provisions of this Act as they stand.

With respect to special ward taxes and Tokyo taxes in the area where the special wards of the Tokyo Metropolis are located, and their assessment and collection, special provisions may be established by Cabinet Order on matters for which it is difficult to apply the provisions of this Act as they stand.