1 Provinces are merely formal entities within the constitutional structure, and have no governing power after the dissolution of their administrative organs in 2018. Cities and counties are the de facto principal administrative divisions of Taiwan.
Sarah Shair-Rosenfield (November 2020). "Taiwan Combined"(PDF). University of North Carolina at Chapel Hill. Retrieved 29 May 2021.
1 Lienchiang County commonly known as Matsu. 2Diaoyutai Islands are controlled by Japan, (called Senkaku Islands). 3Seat of the outlying islands' counties