Townships are the third-level administrative subdivisions of counties of the Republic of China (Taiwan), along with county-administered cities. After World War II, the townships were established from the following conversions on the Japanese administrative divisions:

Fuchien Province, also romanized as Fujian and rendered as Fukien, is a nominal province of the Republic of China without formal administrative function. It includes three small archipelagos off the coast of the Fujian Province of the People's Republic of China, namely the Matsu Islands, which make up Lienchiang County, and the Wuqiu Islands and Kinmen Islands, which make up Kinmen County. The seat of the administrative centre is Jincheng Township of Kinmen County which serves as its de facto capital. The province is also known as the Golden Horse, after the literal reading of the Chinese character abbreviation for "Kinmen-Matsu".