tax allotment (to local government)
A tax collected by the national government and then distributed to local governments. Used in fiscal policy contexts.
The local allocation tax is a type of tax allotment.
Compound of 分 (ぶん, 'portion, share') + 与 (よ, 'give, grant') + 税 (ぜい, 'tax'). The exact historical derivation is uncertain, but the term refers to a tax that is shared or allotted.