Provinces of the Republic of China

The administrative divisions of Taiwan consist of provinces and special municipalities. The provinces are "streamlined", with very little direct function. Each province is however subdivided into provincial cities and counties. There are 6 special municipalities (Kaohsiung, New Taipei, Taichung, Tainan, Taipei and Taoyuan), 3 provincial cities (Chiayi, Hsinchu and Keelung) and 13 counties.

In 1945, after the World War II, the Republic of China acquired Taiwan (Formosa) and Penghu (the Pescadores) from the Empire of Japan. In 1949, the government of the Republic of China led by Kuomintang lost the Chinese Civil War and retreated to Taipei, Taiwan. The government lost almost its jurisdiction over mainland China, only some offshore islands remained. This history gives two different sources of the current Taiwanese administrative divisions on the Free area of the Republic of China or Taiwan Area.