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 Province
Taiwan Province is twinned with 42 U.S. states: 
The People's Republic of China (PRC) regards itself as the "successor state" of the Republic of China (ROC), which the PRC claims no longer legitimately exists, following establishment of the PRC in mainland China. The PRC asserts itself to be the sole legitimate government of China, and claims Taiwan as its 23rd province, even though the PRC itself has never had control of Taiwan or other ROC-held territories. The ROC disputes this position, maintaining that it still legitimately exists and that the PRC has not succeeded it to sovereignty.