Editing Taiwan (section)

===Administrative divisions===
{{Main|Administrative divisions of Taiwan}}
{{See also|Administrative divisions of the Republic of China (1912–1949)}}

According to the 1947 constitution, the territory of the ROC is according to its "existing national boundaries".<ref name=constitution>[http://law.moj.gov.tw/Eng/LawClass/LawAll.aspx?PCode=A0000001 Article 4 of the constitution]</ref> The ROC is, ''de jure'' constitutionally, divided into {{Ill|#History|lt=provinces|zh|省 (中華民國)}}, [[special municipality (Taiwan)|special municipalities]] (which are further divided into districts for local administration), and the province-level [[Tibet Area (administrative division)|Tibet Area]]. Each province is subdivided into [[provincial city (Taiwan)|cities]] and [[county (Taiwan)|counties]], which are further divided into townships and county-administered cities. Some divisions are indigenous divisions which have different degrees of autonomy to standard ones. In addition, districts, cities and townships are further divided into villages and neighborhoods.

Since its retreat, the ROC has controlled only [[Taiwan Province]] and some islands of [[Fujian Province, Republic of China|Fujian Province]], with the provincial governments now "streamlined" and no longer functional.<ref>{{cite web|url=https://www.taiwan-panorama.com/Articles/Details?Guid=2b597bb2-6ee2-482d-999a-601e09469db2&langId=3&CatId=10|title=The Rise and Fall of the Taiwan Provincial Government|website=Taiwan Panorama|date=January 1999|access-date=9 March 2025}}</ref><ref>{{cite news|last=Cheung|first=Han|url=https://www.taipeitimes.com/News/feat/archives/2020/07/19/2003740165|title=Taiwan in Time: A provincial government that ruled no land|work=Taipei Times|date=19 July 2020|access-date=9 March 2025}}</ref> The ROC also controls the [[Pratas Islands]] and [[Taiping Island]] in the [[Spratly Islands]], which are part of the disputed [[South China Sea Islands]], and has placed them under the administration of [[Kaohsiung]].<ref>{{Cite news|title=Taiwan rejects South China Sea claims of the Philippines, China|date=12 November 2024|work=Focus Taiwan|url=https://focustaiwan.tw/politics/202411120009|access-date=9 March 2025}}</ref> With provinces non-functional, Taiwan is in practice divided into 22 subnational divisions, each with a self-governing body led by an elected leader and a legislative body with elected members. Duties of local governments include social services, education, urban planning, public construction, water management, environmental protection, transport, public safety, and more.

{{Administrative divisions of Taiwan|map=show}}