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,[3] along with special municipalities, directly under the Central Government. Each has a local government led by an elected head and a local council.[4]
^The provinces remain as titular divisions under the constitutional structure only, which are no longer considered as self-governing bodies after the suspension of provinces in 1998 following a constitutional amendment, and a complete abolishment of provincial governments took effect in 2018.[1][2]
1 The provinces are merely retained as nominal entities within the constitutional structure, as they have no governing power following the formal dissolution of the provincial administrative organs in 2018. Cities and counties are de facto regarded as the principal constituent divisions of the ROC.
Sarah Shair-Rosenfield (November 2020). "Taiwan Combined"(PDF). The University of North Carolina at Chapel Hill. Retrieved 29 May 2021.
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