A prefecture is to distribute one half of the total amount obtained by adding, to the amount obtained by deducting the amount equivalent to the sum paid to the national government under Article 72-113, paragraph (1) from the amount equivalent to 10/22 of the total amount prescribed in paragraph (1) of the preceding Article, the amount equivalent to the sum received from other prefectures under paragraph (1) of that Article, and deducting the amount equivalent to the sum paid to other prefectures under that paragraph, to the municipalities within that prefecture (including special wards; the same applies in this Article and the following Article), as provided by Cabinet Order, prorated in accordance with the population of each municipality according to the results of the most recent national census publicly announced in the Official Gazette and the number of workers in each municipality according to 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.
道府県は、前条第一項に規定する合算額の二十二分の十に相当する額から第七十二条の百十三第一項の規定により国に支払つた金額に相当する額を減額した額に、前条第一項の規定により他の道府県から支払を受けた金額に相当する額を加算し、同項の規定により他の道府県に支払つた金額に相当する額を減額して得た合計額の二分の一に相当する額を、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。以下この条及び次条において同じ。）に対し、官報で公示された最近の国勢調査の結果による各市町村の人口及び統計法第二条第四項に規定する基幹統計である経済構造統計（総務省令で定めるものに限る。）の最近に公表された結果による各市町村の従業者数に按分して交付するものとする。
A prefecture is to distribute one half of the total amount obtained by adding, to the amount equivalent to 12/22 of the total amount prescribed in paragraph (1) of the preceding Article, the amount equivalent to the sum received from other prefectures under paragraph (2) of that Article, and deducting the amount equivalent to the sum paid to other prefectures under that paragraph, to the municipalities within that prefecture, as provided by Cabinet Order, prorated in accordance with the population referred to in the preceding paragraph.
In the case referred to in paragraph (1), one half of the amount to be distributed to the municipalities is to be prorated in accordance with the population referred to in that paragraph, and the other half in accordance with the number of workers referred to in that paragraph.
特別区
都の区のことです（地方自治法第二百八十一条第一項）。今ある特別区は、東京都の二十三区だけです。特別区は、市町村と同じく住民に身近な地方公共団体（基礎的な地方公共団体）で、都が特別区のある区域全体でまとめて行う仕事を除き、ふつうは市町村が行う仕事を行います（同法第二百八十一条の二第二項）。市の仕事について定めた法令の規定は、その仕事を特別区が行う場合には特別区にも当てはまります（同法第二百八十一条第二項・第二百八十三条第二項）。そのまま当てはめにくいときは、政令で特別の定めを置くことができます（同法第二百八十三条第三項）。
地方自治法第281条・第281条の2・第283条、Wikipedia「特別区」を参考にAIが作成。