ISO 3166-2:TW is the entry for Taiwan in ISO 3166-2, part of the ISO 3166 standard published by the International Organization for Standardization (ISO), which defines codes for the names of the principal subdivisions (e.g., provinces or states) of all countries coded in ISO 3166-1. Due to the political status of Taiwan in the United Nations, the ISO 3166-1 "country name" is Taiwan, Province of China.
The definition of ISO 3166-2:TW includes the divisions located in Taiwan (Formosa), Penghu (the Pescadores), and their subsidiary islands. Politically, these area are governed by the Republic of China, including Taiwan Province and several special municipalities. Currently ISO 3166-2:TW lists 16 counties, 5 Provincial cities, and 2 special municipalities. However, after the administrative divisions reformed in December 2010, the divisions in the defined area became 12 counties, 3 Provincial cities, and 5 special municipalities. The change still not reflected on ISO 3166-2:TW.
Note that the districts (counties) and the municipalities (provincial cities) are part of the Taiwan Province of the Republic of China, while the special municipalities are not part of the province. Since the streamlining of the Taiwan Province in 1998, these subdivisions are regarded as the principal subdivisions of Taiwan.
Read more about ISO 3166-2:TW: Format, Current Codes, Other Territories of The Republic of China, Changes