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).
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.