noun
urban prefectural tax (Osaka or Kyoto)
Refers specifically to taxes levied by the urban prefectures of Osaka or Kyoto, as opposed to other prefectural taxes (道税, 県税).
大阪府の府税には、法人府民税や自動車税などがある。
Osaka's urban prefectural taxes include the prefectural corporate tax and automobile tax.
京都府の府税は、府民税と事業税が主なものです。
Kyoto's urban prefectural taxes mainly consist of the prefectural inhabitant tax and enterprise tax.
Metropolitan tax for Tokyo (都). 府税 is the equivalent for Osaka and Kyoto.
Compound of 府 (fu, 'urban prefecture') and 税 (zei, 'tax'). The term is specific to the administrative divisions of Osaka and Kyoto.