noun
A tax imposed by a municipality (city, town, or village) in Japan, distinct from prefectural and national taxes. Common in administrative and financial contexts.
市町村税には住民税や固定資産税が含まれる。
Municipal taxes include resident tax and property tax.
Compound of 市 (city), 町 (town), 村 (village), and 税 (tax). The term directly reflects the three types of municipalities in Japan.