The geographical elements are grouped into two types type of simple meaning elements and that of many meaning elements. And, the Latter is composed of the former and the other non-geographical elements. So the former is to be named one unit element and the Latter complex element. It may be said that the one unit element is the first ordered element and the complex element is the second orderd one.The auther has considered that the second ordered element is more significant than the first, ordered elements in the analysis of the region of complex phenomena like urban area, because the second ordered element, has complexity in itself.Therefore, the anther has tried a series of studies introducing the idea of second orderd elements. In the Annals of the Tohoku Greogrphical Association (Tohoku Chiri) Vol 4 No 1-2 1951, he showed the tranpmission of urban centre and the contrifugal development of urban area adapting laud-value as a means of analysis. The land-value is a second ordered element which largely concerns with site. In this paper another sec nd ordered element, municpal tax has been taken up as the means of analysis that has less relation to site. (The municipal tax of sendai is estimated at 1.8 percent of income tax of national tax.)Consequently;1. Shopping streets of the urban, centre show the concentrated areas of highest-tax.2. Some lower tax payers aggregated areas are adjacent to the areas of highest tax payers. proably they are deterioration areas uear urban centre.3. Around the urban centre the local agglomeration of higher-tax payers are scattered. These areas mean the high-class residential areas and these distribution as concentric ellipse, shown in fig. 3, is to be seen the stages of expansion of the residential area.4. Many high-class residential areas are distributed in the north-eastern part of urban area, where caltul equipments for urban life are relatively completed5. The street-car lines not a large relation to the growth of high-class residential ealas, but the railway tends to disturb the waves of that development.6. The transmission of the urban centre that was shown in the former study has not been completed from the view point of economic activity in this study. The shopping centre still remaind in the urban centre of the second stage of transmission.