The Republic of China (Taiwan) is divided into multi-layered statutory subdivisions. Due to the complex political status of Taiwan, there is a significant difference in the de jure system set out in the original constitution and the de facto system in use today.
The Republic of China (ROC) government defines the Taiwan Area (Free Area) as its actual controlled territories, which is constitutionally divided into two provinces and six special municipalities, with each province subdivided into cities and counties. After a constitutional amendment in 1997, the provinces became non-self-governing bodies and remained as nominal divisions under the constitution, with no governing powers. The provincial governments were abolished in 2018. Provincial borders remained for statistical purposes.