Taiwan was under Japanese rule after the First Sino-Japanese War, as per the Treaty of Shimonoseki of 1895. There were still several changes until the Japanese political system was adopted in 1920. This system was de facto abolished in 1945 and de jure in 1952.

Administrative divisions of Taiwan by types and times. Like the administrative divisions in mainland Japan, most of them are translated to "prefectures" in English.

The political divisions changed frequently between 1895 and 1901.

The former system was abolished 11 November 1901, and twenty local administrative offices (chō) were established.^[1] Usage of Ken divisions was discontinued.

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Under a "Dōka policy" (同化) in which the Japanese considered the Taiwanese to be separate but equal, the political divisions in Taiwan became similar to the system used in mainland Japan in 1920.

When the Republic of China began to rule Taiwan in 1945, the government simply changed the names of the divisions, and named the Aboriginal areas. Those changes were not recognized by the Allies after the surrender of Japan.

• Most of the cities in Taiwan became provincial cities, but Yilan (宜蘭市 Giran) and Hualien (花蓮市 Karen) became the first two county-administered cities in the ROC.
• The more basic 大字 ōaza or 小字 koaza are merged to the districts in provincial cities, and/or reformed to villages (村 cūn or 里 lǐ).

• Administrative divisions of Taiwan
• Administrative divisions of Japan
• Prefectures of Japan
• Governor-General of Taiwan