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Taiwan is an island in East Asia. "Taiwan" is also commonly used to refer to the territories administered by the Republic of China (ROC) and to ROC itself, which governs the island of Taiwan, Lanyu (Orchid Island) and Green Island in the Pacific off the Taiwan coast, the Pescadores in the Taiwan Strait, and Kinmen and the Matsu Islands off the coast of mainland Fujian. The island groups of Taiwan and Penghu (except the municipalities of Taipei and Kaohsiung) are officially administered as Taiwan Province of the Republic of China. However, in practice, almost all government power is exercised at the national and local (city/county) levels.
Special municipality (Taiwan)