International standard ISO 3166-2 was published on December 15, 1998. It superseded ISO/DIS 3166-2 (draft international standard). Both of them use "Taiwan, Province of China" as the official name of this area (which is a slight misnomer, as it neglects the ROC part of Fukien). It lists what I consider secondary subdivisions for Taiwan. For details, see the Counties of Taiwan page.
Update 2 to "Geopolitical Entities and Codes" was published on 2010-11-30. For Taiwan, it revokes the province codes and replaces them by a set of county and municipality codes. Specifically, Fukien and Taiwan provinces no longer have FIPS codes.
Taiwan belonged to Japan in 1900, as a spoil of the Sino-Japanese War of 1895. When World War II ended, Taiwan returned to Chinese rule. As Communists extended their control throughout mainland China, the Nationalist government of Chiang Kai-Shek retreated to Taiwan. At present, the position of most governments and international organizations is that there is only one China. The open question is whether its legitimate government is the People's Republic of China (PRC) in Beijing, or the Republic of China (ROC) in Taipei. According to the ROC government, the provinces of China still stand as they did in 1949. The province which the ROC calls Fukien is the same as the one which the PRC, using Pinyin transcription, calls Fujian. However, in the listing below, only the area and population under the control of the ROC are shown.
Chinese tai: terrace, wan: bay, referring to a harbor on the western coast
Taiwan is divided into two provinces and five special municipalities.
Notes: Chung-hsing-hsin-tsun is translated Chunghsing New Village. Fuzhou is in the PRC's part of Fukien.
See the Counties of Taiwan page.
On a secondary level, the provinces of Taiwan and (the ROC part of) Fukien are subdivided into hsien (counties, districts) and shih (municipalities, cities). Kaohsiung and Taipei don't have any subdivisions at this level.
The UN LOCODE page for Taiwan lists locations in the country, some of them with their latitudes and longitudes, some with their ISO 3166-2 codes for their subdivisions. This information can be put together to approximate the territorial extent of subdivisions.
Taipei means "Taiwan north".
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