noun
municipal tax; city tax
A tax imposed by a city (市) on its residents, distinct from prefectural tax (県民税) or national tax.
市民税は毎年6月に納付書が届きます。
The municipal tax payment slip arrives every June.
市民税と県民税を合わせて住民税と呼びます。
Municipal tax and prefectural tax together are called resident tax.
General term for resident tax, which usually combines 市民税 and 県民税.
Compound of 市民 (citizen) and 税 (tax).