prefectural residents' tax (Kyoto or Osaka)
A local tax levied on residents of Kyoto or Osaka prefectures. Similar to 県民税 used in other prefectures.
See also: 県民税
Kyoto's prefectural residents' tax is imposed on individuals and corporations residing in the prefecture.
I received a payment slip for Osaka prefectural residents' tax.
都民税 is the equivalent tax for Tokyo residents. The naming follows the prefecture type: 都 for Tokyo, 府 for Kyoto/Osaka, 県 for others.
Compound of 府民 (ふみん, 'residents of a 府 prefecture') + 税 (ぜい, 'tax'). The term is administrative and specific to the two urban prefectures designated as 府.