prefectural resident (of Osaka or Kyoto)
Specifically refers to residents of Osaka-fu or Kyoto-fu; not used for other prefectures.
As an Osaka prefectural resident, I often eat takoyaki.
Many Kyoto prefectural residents participate in this festival.
prefectural residents' tax (Kyoto or Osaka)
Compound of 府 (fu, 'prefecture' for Osaka and Kyoto) and 民 (min, 'people, resident').