# Administrative divisions of the Republic of China (1912–1949)

The administrative divisions of China between 1912 and 1949 were established under the regime of the Republic of China government.

## Introduction

The Republic of China was founded in 1912. It used most of the same administrative divisions as the Qing dynasty but divided Inner Mongolia into four provinces and set up several municipalities under the authority of the Executive Yuan. After the end of World War II in 1945, Manchuria was reincorporated into the Republic of China as nine provinces. Taiwan and the Penghu were also acquired by the Republic of China and organized into Taiwan Province after Retrocession Day. The Nationalist government of China officially recognized the independence of Outer Mongolia in January 1946 after the 1945 Mongolian independence referendum which voted for independence. Later, Hainan separated and became a first-level administrative region in January 1949. By this time the top-level divisions consisted of 35 provinces, 12 Yuan-controlled municipalities, one special administrative region and Tibet area.
After the central government's withdrawal from mainland China during the Chinese Civil War and subsequent relocation to Taiwan in 1949, the jurisdiction of the ROC was restricted to only Taiwan, the Penghus, Hainan, and a few offshore islands of Fujian and Zhejiang. Hainan was captured by the People's Republic of China in May 1950, followed by the unrecognized Tibet in 1951 and Zhejiang in 1955. The remaining area is called the "Free area of the Republic of China" in the ROC Constitution. In most ordinary legislation, the term "Taiwan Area" is used in place of the "Free Area", while mainland China is referred to as the "Mainland Area."

### Provinces

After the Republic of China was established in 1912, it set up four more provinces in Inner Mongolia and two in historic Tibet, bringing the total to 28. In 1931, Ma Zhongying established Hexi in the northern parts of Gansu but the ROC never acknowledged the province. However, China lost four provinces with the establishment of the Japanese puppet state of Manchukuo in Manchuria. After the defeat of Japan in World War II in 1945, China re-incorporated Manchuria as 10 provinces, and assumed control of Taiwan as a province. As a result, the Republic of China in 1946 had 35 provinces.
* Andong (1947–1949)
* Anhui
* Fujian
* Gansu
* Guangdong
* Guangxi
* Guizhou
* Heilongjiang
* Zhili (renamed Hebei in 1928)
* Hejiang (1947–1949)
* Henan
* Hubei
* Hunan
* Jiangsu
* Jiangxi
* Jilin
* Liaobei (1947–1949)
* Fengtian (renamed Liaoning in 1929)
* Nenjiang (1947–1949)
* Ningxia (1928–1949)
* Qahar (1928–1949)
* Qinghai (1928–1949)
* Rehe (1928–1949)
* Shaanxi
* Shandong
* Shanxi
* Sichuan
* Songjiang (1947–1949)
* Suiyuan (1928–1949)
* Taiwan (after 1945)
* Xing'an (1947–1949)
* Xikang (1928–1949)
* Xinjiang (1928-1949)
* Yunnan
* Zhejiang (1928–1955)

#### Other provincial level divisions

* Chuanbian Special Administrative Region (1914–1935)
* Dongsheng Special Region (1923–1932)
* Hainan Special Administrative Region (1944–1949)
* Qahar Special Administrative Region (1914–1928)
* Rehe Special Administrative Region (1914–1928)
* Suiyuan Special Administrative Region (1914–1928)
* Weihai Special Administrative Region (1930–1945)
* Mongolia Area (1928–1946)
* Tibet Area (1928–1951)
* Beiping Yuan-controlled Municipality (1928–1949)
* Chongqing Yuan-controlled Municipality (1939–1949)
* Dalian Yuan-controlled Municipality (1945–1949)
* Guangzhou Yuan-controlled Municipality (1930, 1947–1949)
* Hankou Yuan-controlled Municipality (1927–1949)
* Harbin Yuan-controlled Municipality (1946–1949)
* Kaohsiung Special Municipality
* Nanjing Yuan-controlled Municipality (1927–1949)
* New Taipei Special Municipality
* Qingdao Yuan-controlled Municipality (1929–1949)
* Shanghai Yuan-controlled Municipality (1927–1949)
* Shenyang Yuan-controlled Municipality (1947–1949)
* Taichung Special Municipality
* Tainan Special Municipality
* Taipei Special Municipality
* Taoyuan Special Municipality
* Tianjin Yuan-controlled Municipality (1928–1949)
* Xi'an Yuan-controlled Municipality (1948–1949)

## Beiyang government (1912–1928)

| Provinces and areas of the Republic of China in 1912 | Map of the Republic of China in 1926 |
The Beiyang government streamlined the system used in Qing dynasty down to three levels:
* Provinces (省, shěng)
* Circuits (道, dào)
* Counties (縣, xiàn)
The Beiyang government set up four more provinces out of Inner Mongolia and the surrounding areas (Chahar, Rehe, Ningxia, Suiyuan) and two others out of parts of historical Tibet (Chuanbian [fr; zh] (later Xikang) out of Kham and Qinghai out of Amdo; Ü-Tsang was the Dalai Lama's realm at this time and not part of any province), bringing the total number of provinces up to 28.
Administrative divisions of the Republic of China (1912–1928) :
| Division name | Division name | Division name | Abbreviation | Abbreviation | Capital name | Capital name | Capital name | Note |
| Postal | Chinese | Pinyin | Chinese | Pinyin | Postal | Chinese | Pinyin | Note |
| Provinces (省 Shěng) |||||||||
| Anhwei | 安徽 | Ānhuī | 皖 | Wǎn | Anking | 安慶 | Ānqìng | |
| Chekiang | 浙江 | Zhèjiāng | 浙 | Zhè | Hangchow | 杭州 | Hángzhōu | |
| Chihli | 直隸 | Zhílì | 直 | Zhí | Tientsin | 天津 | Tiānjīn | 1914 area around Peking (Beijing) split into Shuntien Prefecture |
| Fengtien | 奉天 | Fèngtiān | 奉 | Fèng | Mukden | 瀋陽 | Shěnyáng | |
| Fukien | 福建 | Fújiàn | 閩 | Mǐn | Foochow | 福州 | Fúzhōu | |
| Heilungkiang | 黑龍江 | Hēilóngjiāng | 黑 | Hēi | Tsitsihar | 齊齊哈爾 | Qíqíhār | 1914 Hulunbuir Region split, 1920 merged back. |
| Honan | 河南 | Hénán | 豫 | Yù | Kaifeng | 開封 | Kāifēng | |
| Hunan | 湖南 | Húnán | 湘 | Xiāng | Changsha | 長沙 | Chángshā | |
| Hupeh | 湖北 | Húběi | 鄂 | È | Wuchang | 武昌 | Wǔchāng | |
| Kansu | 甘肅 | Gānsù | 隴 | Lǒng | Lanchow | 蘭州 | Lánzhōu | |
| Kiangsi | 江西 | Jiāngxī | 贛 | Gàn | Nanchang | 南昌 | Nánchāng | |
| Kiangsu | 江蘇 | Jiāngsū | 蘇 | Sū | Nanking | 南京 | Nánjīng | 1912 area around Nanking (Nanjing) shortly split to a prefecture |
| Kirin | 吉林 | Jílín | 吉 | Jí | Kirin | 吉林 | Jílín | |
| Kwangsi | 廣西 | Guǎngxī | 桂 | Guì | Kweilin | 桂林 | Guìlín | |
| Kwangtung | 廣東 | Guǎngdōng | 粵 | Yuè | Canton | 廣州 | Guǎngzhōu | |
| Kweichow | 貴州 | Guìzhōu | 黔 | Qián | Kweiyang | 貴陽 | Guìyáng | |
| Shansi | 山西 | Shānxī | 晉 | Jìn | Taiyuan | 太原 | Tàiyuán | |
| Shantung | 山東 | Shāndōng | 魯 | Lǔ | Tsinan | 濟南 | Jǐnán | |
| Shensi | 陝西 | Shǎnxī | 陝 | Shǎn | Sian | 西安 | Xī'ān | |
| Sinkiang | 新疆 | Xīnjiāng | 新 | Xīn | Tihwa | 迪化 | Díhuà | Tihwa was renamed Ürümqi (烏魯木齊) after 1949 |
| Szechwan | 四川 | Sìchuān | 蜀 | Shǔ | Chengtu | 成都 | Chéngdū | |
| Yunnan | 雲南 | Yúnnán | 滇 | Diān | Kunming | 昆明 | Kūnmíng | |
| Areas (地方 Dìfāng) |||||||||
| Capital | 京兆 | Jīngzhào | 京 | Jīng | | | | About the place of modern Municipality of Beijing |
| Inner Mongolia | 內蒙古 | Nèiménggǔ | 內蒙 | Nèiméng | | | | Inner Mongolia was divided into several Mongolian leagues and banners. There was no obvious capital. Split into Chahar, Rehe, Suiyuan in 1913–14. |
| Outer Mongolia | 外蒙古 | Wàiménggǔ | 外蒙 | Wàiméng | Khuree | 庫倫 | Kùlún | Khuree was renamed Ulaanbaatar after the independence of Mongolia |
| Tibet | 西藏 | Xīzàng | 藏 | Zàng | Lhasa | 拉薩 | Lāsà | |
| Tsinghai | 青海 | Qīnghǎi | 青 | Qīng | Sining | 西寧 | Xïníng | |
| Regions (區域 Qūyù) |||||||||
| Altay | 阿爾泰 | Ā'ěrtài | 阿爾泰 | Āěrtài | Altay | 承化寺 | Chénghuàsì | 1920 abolished → Sinkiang The Chinese name of the capital 承化寺 was changed to Ālètài (阿勒泰) after 1949. |
| Hulunbuir | 呼倫貝爾 | Hūlúnbèi'ěr | 呼倫貝爾 | Hūlúnbèi'ěr | Hailar | 海拉爾 | Hǎilā'ěr | 1915 created, 1920 abolished → Heilungkiang |
| Tarbaghatay | 塔爾巴哈臺 | Tǎ'ěrbāhātái | 塔城 | Tǎchéng | Tacheng | 塔城 | Tǎchéng | 1912 created, 1916 abolished → Sinkiang |
| Prefectures (府 Fǔ) |||||||||
| Nanking | 南京 | Nánjīng | 寧 | Níng | | | | January 1912 created, February 1912 abolished → Kiangsu |
| Shuntien | 順天 | Shùntiān | 京 | Jīng | | | | May 1914 created from Chihli, renamed Capital Area in October |
| Special Administrative Regions (特別區 Tèbiéqū) |||||||||
| Chahar | 察哈爾 | Cháhāěr | 察 | Chá | Changyuan | 張垣 | Zhāngyuán | 1914 created from Inner Mongolia Changyuan was renamed Zhangjiakou (張家口) after 1949. |
| Chwanpien [fr; zh] | 川邊 | Chuānbiān | 川邊 | Chuānbiān | Kangting | 康定 | Kāngdìng | 1925 renamed to Sikang |
| Jehol | 熱河 | Rèhé | 熱 | Rè | Chengteh | 承德 | Chéngdé | 1914 created from Inner Mongolia |
| Sikang | 西康 | Xīkāng | 康 | Kāng | Kangting | 康定 | Kāngdìng | 1925 renamed from Chwanpien |
| Suiyuan | 綏遠 | Suīyuǎn | 綏 | Suī | Kweisui | 歸綏 | Guīsuī | 1913 created from Inner Mongolia Kweisui was renamed Hohhot (呼和浩特) after 1949 |
| Tungsheng | 東省 | Dōngshěng | 東省 | Dōngshěng | Harbin | 哈爾濱 | Hā'ěrbīn | Land along the Chinese Eastern Railway, spanned from Manzhouli through Harbin to Suifenhe. |
| Commercial Region (商埠 Shāngbù) |||||||||
| Kiao-ao | 膠澳 | Jiāo'ào | 膠 | Jiāo | Tsingtao | 青島 | Qīngdǎo | Formerly Japanese and German concession. 1925 abolished → Shantung |
| Sunghu | 淞滬 | Sōnghù | 滬 | Hù | Shanghai | 上海 | Shànghǎi | Status in dispute. Division established by the Zhili clique leader Sun Chuanfang, was not recognized by the central government. |

## Nationalist Government (1928–1949)

| Map of the Republic of China in 1936 | Map of the Republic of China in 1946 | Map of the Republic of China in 1949 |
The Nationalist government established municipalities (cities directly administered by the central government) and added sub-county levels (like townships). Circuits were abolished in 1928 as being superfluous. The reforms were impracticable; the average province had more than 50 counties with some with more than a hundred. Some provinces were later subdivided into prefectures.
* Provinces (省, shěng)
** Administrative superintendent district (行政督察區, xíngzhèng dūcháqū)
* Counties (縣, xiàn)
Four northeast provinces (Fengtian, Heilongjiang, Rehel, Jilin) were lost to Manchukuo, a puppet state of the Empire of Japan, in the 1930s. Counties in multiple provinces were lost to the Chinese Soviet Republic in 1931, with most being recovered in 1934 before the Long March.
Following the end of the Second World War in 1945, Manchuria was reincorporated as nine provinces and three municipalities, and Taiwan Province was created by annexing the island of Taiwan and the Penghu islands. By this time there was a total of thirty-five provinces, twelve municipalities (院轄市, yuànxiáshì), one special administrative region (特別行政區, tèbié xíngzhèngqǖ), and two regions (地方, difāng) as first-level divisions.
China recognized the Mongolian People's Republic following the 1945 Sino-Soviet Treaty of Friendship and Alliance, formally relinquishing claims on the area of Outer Mongolia.
Administrative divisions of the Republic of China (1928–1949) :
| Division name | Division name | Division name | Abbreviation | Abbreviation | Capital name | Capital name | Capital name | Note |
| Postal | Chinese | Pinyin | Chinese | Pinyin | Postal | Chinese | Pinyin | Note |
| Provinces (省 Shěng) |||||||||
| Antung | 安東 | Āndōng | 安 | Ān | Tunghwa | 通化 | Tōnghuà | 1947 created from Manchukuo (originally part of Liaoning) |
| Anhwei | 安徽 | Ānhuī | 皖 | Wǎn | Hofei | 合肥 | Héféi | |
| Chahar | 察哈爾 | Cháhāěr | 察 | Chá | Kalgan | 張垣 | Zhāngyuán | 1928 reformed from a special administrative region Kalgan was renamed Zhangjiakou (張家口) after 1949. |
| Chekiang | 浙江 | Zhèjiāng | 浙 | Zhè | Hangchow | 杭州 | Hángzhōu | |
| Fukien | 福建 | Fújiàn | 閩 | Mǐn | Foochow | 福州 | Fúzhōu | |
| Heilungkiang | 黑龍江 | Hēilóngjiāng | 黑 | Hēi | Peian | 北安 | Běi'ān | 1945 recreated from Manchukuo |
| Hokiang | 合江 | Héjiāng | 合 | Hé | Chiamussu | 佳木斯 | Jiāmùsī | 1947 created from Manchukuo (originally part of Kirin) |
| Honan | 河南 | Hénán | 豫 | Yù | Kaifeng | 開封 | Kāifēng | |
| Hopeh | 河北 | Héběi | 冀 | Jì | Tsingyuan | 清苑 | Qīngyuàn | 1928 renamed from Chihli Tsingyuan was renamed to Baoding (保定) after 1949 |
| Hunan | 湖南 | Húnán | 湘 | Xiāng | Changsha | 長沙 | Chángshā | |
| Hupeh | 湖北 | Húběi | 鄂 | È | Wuchang | 武昌 | Wǔchāng | |
| Hsingan | 興安 | Xīng'ān | 興 | Xīng | Hailar | 海拉爾 | Hǎilā'ěr | 1947 created from Manchukuo (originally part of Heilungkiang) Hailar was renamed to Hulunbuir (呼倫貝爾) after 1949 |
| Jehol | 熱河 | Rèhé | 熱 | Rè | Chengteh | 承德 | Chéngdé | 1928 reformed from a special administrative region, 1945 recreated from Manchukuo |
| Kansu | 甘肅 | Gānsù | 隴 | Lǒng | Lanchow | 蘭州 | Lánzhōu | |
| Kiangsi | 江西 | Jiāngxī | 贛 | Gàn | Nanchang | 南昌 | Nánchāng | |
| Kiangsu | 江蘇 | Jiāngsū | 蘇 | Sū | Chinkiang | 鎮江 | Zhènjiāng | |
| Kirin | 吉林 | Jílín | 吉 | Jí | Kirin | 吉林 | Jílín | 1945 recreated from Manchukuo |
| Kwangsi | 廣西 | Guǎngxī | 桂 | Guì | Kweilin | 桂林 | Guìlín | |
| Kwangtung | 廣東 | Guǎngdōng | 粵 | Yuè | Canton | 廣州 | Guǎngzhōu | |
| Kweichow | 貴州 | Guìzhōu | 黔 | Qián | Kweiyang | 貴陽 | Guìyáng | |
| Liaoning | 遼寧 | Liáoníng | 遼 | Liáo | Mukden | 瀋陽 | Shěnyáng | 1929 renamed from Fengtien, 1945 recreated from Manchukuo |
| Liaopeh | 遼北 | Liáoběi | 洮 | Táo | Liaoyuan | 遼源 | Liáoyuán | 1947 created from Manchukuo (originally part of Liaoning) |
| Ningsia | 寧夏 | Níngxià | 寧 | Níng | Yinchwan | 銀川 | Yínchuān | 1928 created from Kansu |
| Nunkiang | 嫩江 | Nènjiāng | 嫩 | Nèn | Tsitsihar | 齊齊哈爾 | Qíqíhā'ěr | 1947 created from Manchukuo (originally part of Heilungkiang) |
| Shansi | 山西 | Shānxī | 晉 | Jìn | Taiyuan | 太原 | Tàiyuán | |
| Shantung | 山東 | Shāndōng | 魯 | Lǔ | Tsinan | 濟南 | Jǐnán | |
| Shensi | 陝西 | Shǎnxī | 陝 | Shǎn | Sian | 西安 | Xī'ān | |
| Sikang | 西康 | Xīkāng | 康 | Kāng | Kangting | 康定 | Kāngdìng | 1928 reformed from a special administrative region |
| Sinkiang | 新疆 | Xīnjiāng | 新 | Xīn | Tihwa | 迪化 | Díhuà | Tihwa was renamed Ürümqi (烏魯木齊) after 1949 |
| Suiyuan | 綏遠 | Suīyuǎn | 綏 | Suī | Kweisui | 歸綏 | Guīsuī | 1928 reformed from a special administrative region Kweisui was renamed Hohhot (呼和浩特) after 1949 |
| Sungkiang | 松江 | Sōngjiāng | 松 | Sōng | Mutankiang | 牡丹江 | Mǔdānjiāng | 1947 created from Manchukuo (originally part of Kirin) |
| Szechwan | 四川 | Sìchuān | 蜀 | Shǔ | Chengtu | 成都 | Chéngdū | |
| Taiwan | 臺灣 | Táiwān | 臺 | Tái | Taipei | 臺北 | Táiběi | 1945 annexed from Japan Consists of Taiwan and Penghu islands |
| Tsinghai | 青海 | Qīnghǎi | 青 | Qīng | Sining | 西寧 | Xīníng | 1928 reformed from an area |
| Yunnan | 雲南 | Yúnnán | 滇 | Diān | Kunming | 昆明 | Kūnmíng | |
| Special Administrative Regions (特別行政區 Tèbiéxíngzhèngqū) |||||||||
| Hainan | 海南 | Hǎinán | 瓊 | Qióng | Haikow | 海口 | Hǎikǒu | 1931 Kiung-ai (瓊崖) was planned to create, 1949 created from Kwangtung |
| Tungsheng | 東省 | Dōngshěng | 東省 | Dōngshěng | Harbin | 哈爾濱 | Hā'ěrbīn | 1932 abolished by Manchukuo |
| Weihai | 威海 | Wēihāi | 威海 | Wēihāi | Weihai | 威海 | Wēihāi | 1930 acquired from the United Kingdom, 1945 abolished → Shantung |
| Areas (地方 Dìfāng) |||||||||
| Mongolia | 蒙古 | Ménggǔ | 蒙 | Méng | Khuree | 庫倫 | Kùlún | Khuree was renamed Ulaan Bator after the independence of Mongolia |
| Tibet | 西藏 | Xīzàng | 藏 | Zàng | Lhasa | 拉薩 | Lāsà | |
| Special municipalities (直轄市 Zhíxiáshì) |||||||||
| Canton | 廣州 | Guǎngzhōu | 穗 | Suì | Jan 1930 created from Kwangtung, Jun merged back. 1947 recreated | Jan 1930 created from Kwangtung, Jun merged back. 1947 recreated | Jan 1930 created from Kwangtung, Jun merged back. 1947 recreated | Jan 1930 created from Kwangtung, Jun merged back. 1947 recreated |
| Chungking | 重慶 | Chóngqìng | 渝 | Yú | 1927 created from Szechwan | 1927 created from Szechwan | 1927 created from Szechwan | 1927 created from Szechwan |
| Dairen | 大連 | Dàlián | 連 | Lián | 1947 created from Manchukuo (originally part of Liaoning) | 1947 created from Manchukuo (originally part of Liaoning) | 1947 created from Manchukuo (originally part of Liaoning) | 1947 created from Manchukuo (originally part of Liaoning) |
| Hankow | 漢口 | Hànkǒu | 漢 | Hàn | 1927 created Wuhan from Hupeh, 1929 renamed to Hankow, 1931 merged back, 1947 recreated | 1927 created Wuhan from Hupeh, 1929 renamed to Hankow, 1931 merged back, 1947 recreated | 1927 created Wuhan from Hupeh, 1929 renamed to Hankow, 1931 merged back, 1947 recreated | 1927 created Wuhan from Hupeh, 1929 renamed to Hankow, 1931 merged back, 1947 recreated |
| Harbin | 哈爾濱 | Hā'ěrbīn | 哈 | Hā | 1947 created from Manchukuo (originally part of Heilungkiang) | 1947 created from Manchukuo (originally part of Heilungkiang) | 1947 created from Manchukuo (originally part of Heilungkiang) | 1947 created from Manchukuo (originally part of Heilungkiang) |
| Mukden | 瀋陽 | Shěnyáng | 瀋 | Shěn | 1947 created from Manchukuo (originally part of Liaoning) | 1947 created from Manchukuo (originally part of Liaoning) | 1947 created from Manchukuo (originally part of Liaoning) | 1947 created from Manchukuo (originally part of Liaoning) |
| Nanking | 南京 | Nánjīng | 京 | Jīng | 1927 created from Kiangsu | 1927 created from Kiangsu | 1927 created from Kiangsu | 1927 created from Kiangsu |
| Peiping | 北平 | Běipíng | 平 | Píng | 1928 created from Hopeh, Jun 1930 merged back, Dec 1930 recreated. 1949 renamed back to Peking (北京) | 1928 created from Hopeh, Jun 1930 merged back, Dec 1930 recreated. 1949 renamed back to Peking (北京) | 1928 created from Hopeh, Jun 1930 merged back, Dec 1930 recreated. 1949 renamed back to Peking (北京) | 1928 created from Hopeh, Jun 1930 merged back, Dec 1930 recreated. 1949 renamed back to Peking (北京) |
| Shanghai | 上海 | Shànghǎi | 滬 | Hù | 1927 reform Sunghu commercial region to a municipality, created from Kiangsu | 1927 reform Sunghu commercial region to a municipality, created from Kiangsu | 1927 reform Sunghu commercial region to a municipality, created from Kiangsu | 1927 reform Sunghu commercial region to a municipality, created from Kiangsu |
| Sian | 西安 | Xī'ān | 安 | Ān | 1933 planned to create Siking (西京), 1947 created from Shensi | 1933 planned to create Siking (西京), 1947 created from Shensi | 1933 planned to create Siking (西京), 1947 created from Shensi | 1933 planned to create Siking (西京), 1947 created from Shensi |
| Tientsin | 天津 | Tiānjīn | 津 | Jīn | 1928 created from Hopeh, 1930 merged back. 1935 recreated | 1928 created from Hopeh, 1930 merged back. 1935 recreated | 1928 created from Hopeh, 1930 merged back. 1935 recreated | 1928 created from Hopeh, 1930 merged back. 1935 recreated |
| Tsingtao | 青島 | Qīngdǎo | 青 | Qīng | 1929 created from Shantung. | 1929 created from Shantung. | 1929 created from Shantung. | 1929 created from Shantung. |

## Administrative divisions published after 1949

| A map showing the official divisions and territories historically claimed by the Republic of China, along with their status as of 2005 | Map comparing political divisions as drawn by the Republic of China and the People's Republic of China |
After its loss of the mainland to the Communist Party in the Chinese Civil War and its retreat to Taiwan in 1949, the Nationalist Party continued to regard the Republic of China as the internationally recognized sole legitimate government of China. The jurisdiction of the Republic was restricted to Taiwan, the Penghu, and a few islands off Fujian, but the Republic of China has never retracted its claim to mainland China. Moreover, the Kuomintang government in Taiwan unilaterally overturned its recognition of Mongolia in 1953. Accordingly, the official first-order divisions of Republic of China remain the historical divisions of China immediately prior to the loss of mainland China and maps of China and the world published in Taiwan sometimes show provincial and national boundaries as they were in 1949, ignoring changes made by the Communist government and including Outer Mongolia (includes Tannu Uriankhai), Jiangxinpo (northern Burma/Kachin State), as part of the Republic. Until 1998, the authorities in Taiwan still published relevant maps.
As of the ROC government suspends publication of relevant administrative codes in 2005, the nominal political divisions of the Republic were 35 provinces, 1 special administrative region, 2 regions, 18 special municipalities (adding Taipei and Kaohsiung to the original list with four added in 2010 and 2014), 14 leagues, and 4 special banners. For second-order divisions, under provinces and special administrative regions, there are counties (2,035), province-controlled cities (56), bureaus (34) and management bureaus (7). Under provincial-level municipalities there are districts, and under leagues there are banners (127).
* Provinces (省, shěng) and Special municipalities (直轄市, zhíxiáshì)
* Counties (縣, xiàn) and Cities (市, shì)
Changes made to Province-level divisions of the Republic of China between 1949 and 2019 :
| Name | Traditional Chinese | Pinyin | Abbreviation | Capital | Capital in Chinese | Notes |
| Fukien | 福建 | Fújiàn | 閩 mǐn | Jincheng Township | 金城鎮 | The capital of Fujian Province was moved to Xindian in 1956, and moved to Jincheng Township, Kinmen since 1996. The Fujian Provincial Government was de facto abolished in 2019. |
| Taiwan | 臺灣 | Táiwān | 臺 tái | Zhongxing New Village | 中興新村 | The capital of Taiwan Province was moved to Zhongxing New Village in Nantou County from Taipei in the 1960s. The government was de facto dissolved in 2018. |
| Kiangsu | 江蘇 | Jiāngsū | 蘇 sū | Shengsi County | 嵊泗縣 | The government of Kiangsu Province was moved to Shengsi County in 1949. In 1950 the county was conquered by the PLA and the Kiangsu Provincial Government was abolished soon after. |
| Chekiang | 浙江 | Zhèjiāng | 浙 zhè | Taiwan Province | 臺灣省 | The government of Chekiang Province in Ganlan Township of Dinghai County was abolished in 1950. In 1951, the provincial government was re-established on the Tachen Islands of Wenling County, later to be moved to Taiwan Province in 1953. After the loss of the Yijiangshan Islands during the Battle of Yijiangshan Islands in 1955, the provincial government was abolished. |
| Szechwan | 四川 | Sìchuān | 蜀 shǔ | Xichang County | 西昌縣 | After the loss of its capital of Chengdu in December 1949, the Provincial Government was moved to Xichang County of Xikang Province and remained there until its abolishment in 1950. |
| Sikang | 西康 | Xīkāng | 康 kāng | Xichang County | 西昌縣 | The government of Xikang Province was re-established in Xichang County in Dec. 1949. In 1950, Xichang was taken over by the PLA. |
| Kwangtung | 廣東 | Guǎngdōng | 粵 yuè | Haikou City | 海口市 | The government of Kwangtung Province was moved to Haikou City of Hainan in 1949 after the loss of its capital Guangdong. After the loss of Hainan in 1950, the government was subsequently abolished. |
| Yunnan | 雲南 | Yúnnán | 滇 diān | Kunming | 昆明 | The government of Yunnan was moved to Bangkok in 1950 and abolished in 1951. |
| Sinkiang | 新疆 | Xīnjiāng | 新 xīn | Dihua City | 迪化市 | Provincial Government of Sinkiang was abolished in 1992. |
| Hainan | 海南 | Hǎinán | 瓊 qióng | Haikow City | 海口市 | Government abolished in 1950. Pratas Island transferred to Kaohsiung in 1996. |
| Special Municipalities | Special Municipalities | Special Municipalities | Special Municipalities | Special Municipalities | Special Municipalities | The Chinese name 院轄市 Yuànxiáshì was changed to 直轄市 Zhíxiáshì in 1994. |
| Kaohsiung | 高雄 | Gāoxióng | 高 gāo | Lingya District | 苓雅區 | Kaohsiung was elevated in 1979. |
| New Taipei | 新北 | Xīnběi | 新 xīn | Banqiao District | 板橋區 | New Taipei was elevated in 2010. |
| Taichung | 臺中 | Táizhōng | 中 zhōng | Xitun District | 西屯區 | Taichung was elevated in 2010. |
| Tainan | 臺南 | Táinán | 南 nán | Anping District | 安平區 | Tainan was elevated in 2010. |
| Taipei | 臺北 | Táiběi | 北 běi | Xinyi District | 信義區 | Taipei was elevated in 1967. |
| Taoyuan | 桃園 | Táoyuán | 桃 táo | Taoyuan District | 桃園區 | Taoyuan was elevated in 2014. |
After Taiwan's first political party rotation, the Democratic Progressive Party (DPP) administration have officially renounced claims to Mongolia in 2002. Although the administration of pro-independence President Chen Shui-bian (2000–2008) did not actively claim sovereignty over all of China, the relevant laws involving mainland China ruled by the CCP remain unchanged. Thus, the claimed area of the ROC continues to include mainland China, several off-shore islands, and Taiwan.
Beginning in 2006, the ROC Yearbook, under Chen's administration, ceased displaying official administrative divisions in mainland China. It recognized two provinces (Taiwan and Fujian) and two special municipalities (Taipei and Kaohsiung). President Ma Ying-jeou reasserted the ROC's claim to be the sole legitimate government of China and the claim that mainland China is part of ROC's territory. He does not, however, actively seek reunification, and prefers to maintain an ambiguous status quo in order to improve relations with the PRC. On May 21, 2012, the Mainland Affairs Council released a press announcement that said that Outer Mongolia has never been part of its constitutionally claimed territory.
In 2016, a pre-1949 map of the ROC was installed in the Legislative Yuan which drew the ire of the lawmakers who called for the removal or replacement of a map in the Legislative Yuan which shows Nanjing as the ROC capital, and portrays Mongolia as part of its territory despite it was recognized again in 2002. Kuomintang legislator William Tseng said that the map is accurate, until the Constitution and laws are amended to change the nation's official territory while DPP lawmaker Chen Ting-fei stated, "With the way it portrays the ROC territory, that map is like one from a parallel universe—it is out of step with current thinking." Eventually, this outdated world map was removed and replaced with maps of Taiwan from different periods.
After the streamlining of Fujian and Taiwan provincial governments in 1956 and 1998, the Tsai Ing-wen administration de facto abolished the Taiwan Provincial Government on 1 July 2018 and the Fujian Provincial Government on 1 January 2019. With the first-level provinces retained under its constitutional structure, the Executive Yuan now administers the second-level 13 counties and 3 provincial cities (autonomous municipalities) in its place along with the 6 special municipalities.