Such was the case with Tainan prefecture which, in the Ming dynasty, had a prefectural Cheng Huang Temple; Tso-ying in Fengshan county and the then Cholo county's Chiayi city established Cheng Huang temples in the early Ching dynasty; while Pinan's Taitung, mainly an aboriginal area not on the scale of a city, did not see the appearance of a Cheng Huang temple.
像台南府城，在明朝時便有了府城隍廟；屬於鳳山縣的左營、諸羅縣的嘉義市在清初也陸續設置城隍；而屬卑南廳的台東市則多山地族，尚無城市規模，因此並無城隍廟出現。