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).
Osaka's urban prefectural taxes include the prefectural corporate tax and automobile tax.
Kyoto's urban prefectural taxes mainly consist of the prefectural inhabitant tax and enterprise tax.
Compound of 府 (fu, 'urban prefecture') and 税 (zei, 'tax'). The term is specific to the administrative divisions of Osaka and Kyoto.