Townships[1] are the third-level administrative subdivisions of counties of the Republic of China (Taiwan), along with county-administered cities.
[2] After World War II, the townships were established from the following conversions on the Japanese administrative divisions: Although local laws do not enforce strict standards for classifying them, generally urban townships have a larger population and more business and industry than rural townships, but not to the extent of county-administered cities.
Penghu and Lienchiang are the only two counties that do not have urban townships.
Township names are now transliterated using the Hanyu Pinyin romanization system without tone marks.
The county names do not necessarily use Hanyu Pinyin or special case such as Lukang.