List of administrative divisions of Taiwan

The following is a list of administrative divisions of the Republic of China , including six special municipalities and two nominal provinces as the de jure first-level Administrative [divisions of Taiwan|administrative divisions]. 11 counties and three cities were nominally under the jurisdiction of the Taiwan Province, and two additional counties were part of Fuchien Province, [Republic of China|Fuchien Province].
With provinces non-functional in practice, Taiwan is divided into 22 subnational divisions, among which counties and cities are the de facto principal constituent divisions, along with special municipalities, directly under the Central Government. Each has a local government led by an elected head and a local council.