The 1946–47 Divizia B was the eighth season of the second tier of the Romanian football league system.
[1][2] The classic format of promotion and relegation is not relevant this season because after a pause of 5 years and due to the troubled historical frame, many teams were dissolved, others were newly founded and submitted directly in the Divizia A or Divizia B and also the teams which were moved in the Hungarian football league system in 1940 after the signing of the Second Vienna Award were moved now back in the Romanian football league system after the signing of the Paris Peace Treaties.
CFR Timișoara (6th, Serie I) and Prahova Ploiești (7th, Serie III) were also promoted to Divizia A. Cimentul Turda, Franco-Româna Brăila, Metalosport Călan and Vitrometan Mediaș were relegated to Divizia C. Dacia VA Galați was relegated in the local championship.
AMEF Arad and Feroemail Ploiești were re-enrolled in the Romanian football league system after the abusively exclusion commanded by the legionary regime in 1940.
[3] CFR Târgu Mureș, Crișana Oradea, Dermata Cluj, Oltul Sfântu Gheorghe, Phoenix Baia Mare, Stăruința Satu Mare and Victoria Cluj moved in the Romanian football league system due to the Paris Peace Treaties, territory of Northern Transylvania being assigned from Hungary back to Romania.