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).
Provinces of China
The People's Republic of China (PRC) claims the island of Taiwan and its surrounding islets, including Penghu, as "Taiwan Province", though Taiwan has not been under control of a government that ruled from mainland China since 1949, when the Republic of China lost the mainland to the Communist Party of China, which established the PRC. (Kinmen and the Matsu Islands are claimed by the PRC as part of its Fujian Province. Pratas and Itu Aba are claimed by the PRC as part of Guangdong and Hainan provinces respectively.) The territory is controlled by the Republic of China (ROC, commonly called "Taiwan").