While a local public entity (prefectural or municipal) may refer to a certain tangible property under the Law for the Protection of Cultural Properties as a 'prefectural designated important cultural property' or a 'municipally designated important cultural property,' the term 'important cultural property' generally indicates that the tangible property is designated as a nationally important cultural property.
地方公共団体（都道府県、市町村）がそれぞれの文化財保護条例に基いて指定する有形文化財についても「県指定重要文化財」「市指定重要文化財」等と呼称される場合があるが、単に「重要文化財」という場合は通例国が指定した有形文化財のことを指す。