noun
special ward tax
A municipal tax levied on residents of Tokyo's special wards (特別区).
特別区民税は、東京23区に住む人が支払う税金です。
The special ward tax is a tax paid by people living in the 23 special wards of Tokyo.
住民税 is the general term for resident tax, while 特別区民税 specifically refers to the resident tax levied in Tokyo's special wards.
Compound of 特別 (special) + 区民 (ward resident) + 税 (tax).