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).
History of the administrative divisions of China before 1912
Emperor Taizong (r. 626−649) set up 10 "circuits" (道, "dào") in 627 as inspection areas for imperial commissioners monitoring the operation of prefectures, rather than a new primary level of administration. In 639, there were 10 circuits, 43 commanderies (都督府, "dūdū fǔ"), and 358 prefectures (州 and later 府, "fǔ"). In 733, Emperor Xuanzong expanded the number of circuits to 15 by establishing separate circuits for the areas around Chang'an and Luoyang, and by splitting the large Shannan and Jiangnan circuits into 2 and 3 new circuits respectively. He also established a system of permanent inspecting commissioners, though without executive powers.