Provinces of China
Provincial-level administrative divisions () or first-level administrative divisions (), are the highest-level Chinese administrative divisions. There are 34 such divisions, classified as 23 provinces (), four municipalities, five autonomous regions, and two Special Administrative Regions. All but Taiwan Province and a small fraction of Fujian Province (currently administered by the Republic of China) are controlled by the People's Republic of China.
Taiwan, China
The term "Taiwan, (Province of) China" is also potentially ambiguous because both the ROC and the PRC each has administratively a "Taiwan Province", Taiwan Province, Republic of China and "Taiwan Province, People's Republic of China", and neither of these provinces covers the Matsu Islands, Wuchiu, Kinmen, all of which have been retained by the Republic of China. Geographically speaking, they both refer to the same place. The existence of the extra term "Taiwan Province, PRC" is merely because of PRC's insistence that Taiwan is part of China. Without more specific indication, it is unclear to which "Taiwan Province" is being referred. However, since China (PRC) does not control Taiwan and its "Taiwan Province" exists only on paper, as a practical matter, "Taiwan Province" refers only to the Taiwan Province under Republic of China's administration.