Provinces of China
The Republic of China, established in 1912, set up four more provinces in Inner Mongolia and two provinces in historic Tibet, bringing the total to 28. In 1931, Ma Zhongying established Hexi in the northern parts of Gansu but the ROC never acknowledged the province. However, China lost four provinces with the establishment of the Japanese puppet state of Manchukuo in Manchuria. After the defeat of Japan in World War II in 1945, China re-incorporated Manchuria as 10 provinces, and assumed control of Taiwan as a province. As a result, the Republic of China in 1946 had 35 provinces. Although the Republic of China now only controls one province (Taiwan), and some islands of a second province (Fujian), it continues to formally claim all 35 provinces (including those that no longer form part of the area of the People's Republic of China).
Emperor Wu of Liang
In 539, based on Zhu's recommendation, Emperor Wu carried out a reorganization of the provincial divisions, placing the provinces into five classes based on their sizes and populations. After the reorganization, there were 108 provinces in total (20 of the first class, 10 of the second class, eight of the third class, 23 of the fourth class, and 21 of the fifth class), with the smaller provinces often consisting of single villages in southern and southwestern border regions.