As a result of the First (1938) and Second Vienna Award (1940), territories that had been ceded by the Kingdom of Hungary at the 1920 Treaty of Trianon were partly regained from Czechoslovakia and Romania respectively.
Level One were: County (Vármegye, vm) and City with Municipal Status (Törvényhatósági Jogú Város, tjv).
A third level were Sub-Districts, which were temporary entities typically created to give a position to a politician when no district leader posts were available.
In practice, due to wartime restrictions, Sub-Carpathia was administered by officials appointed by the central government.
With the First and Second Vienna Awards, several of these were de-merged and new ones created as additional territories were added, ending up with four merged counties.