Taiwan

Taiwan Province is a de jure administrative division claimed by the People's Republic of China (PRC) with no actual control. Its claimed jurisdiction includes the island of Taiwan and its affiliated islands, the Penghu Islands, and the Diaoyu Islands and their affiliated islands. The claimed territory of the hypothetical province is neither coextensive with the effective territory currently administered by the Republic of China (ROC), nor with the ROC division of Taiwan Province. The islands of Kinmen and Matsu, as well as some outlying islands in the South China Sea, despite being administered by the ROC and forming parts of Taiwan Area, are not legally regarded as parts of Taiwan province.