Municipalities constitute the second and final level of local administration in Japan, with 1,896 such divisions currently in operation. These administrative units include cities (shi), towns (chō or machi), villages (mura or son), and the special wards of Tokyo. Municipalities hold primary responsibility for delivering essential public services to residents, including elementary and junior high school education, water supply and sewerage systems, waste collection, local road maintenance, and resident registration. They operate under the Local Autonomy Law and are governed by elected mayors and municipal assemblies. While municipalities possess significant autonomy in managing local affairs, they work in coordination with prefectural governments on matters such as public health, social welfare programs, and regional planning. Funding comes from a combination of local taxes, user fees, and transfer payments from the national government.