noun
local tax; council tax
A tax levied by a local government rather than the national government. In Japanese contexts this commonly refers to taxes collected by prefectures, municipalities, and similar local authorities; 'council tax' is a context-dependent English equivalent.
地方税は自治体の重要な財源です。
Local taxes are an important source of revenue for local governments.
固定資産税
Fixed asset tax is one type of local tax.