Taiwan Province

Taiwan Province (traditional Chinese: 臺灣省 or 台灣省; simplified Chinese: 台湾省; pinyin: Táiwān Shěng) is one of the two administrative divisions of the Republic of China (ROC) that are officially referred to as "provinces". The province covers approximately 73% of the territory of the ROC, with around 40% of the total population.

Geographically it covers the majority of the island of Taiwan as well as almost all of its surrounding islands, the largest of which are the Penghu archipelago, Green Island and Orchid Island. Taiwan Province does not cover territories of the special municipalities of Kaohsiung, New Taipei, Taichung, Tainan, and Taipei, all of which located geographically within main island of Taiwan. It also does not include the counties of Kinmen and Lienchiang, which are located alongside the southeast coast of Mainland China and administered as a separate Fujian Province.

Historically Taiwan Province covers the entire island of Taiwan and all its associated islands. All the special municipalities were split off from the province between 1967 and 2010. Since 1997 most of the Taiwan provincial government's functions have been transferred to the central government of the Republic of China following a constitutional amendment. The Taiwan provincial government has effectively become a nominal institution under the Executive Yuan's administration.

The People's Republic of China (PRC) regards itself as the "successor state" of the Republic of China (ROC), which the PRC claims no longer legitimately exists, following establishment of the PRC in mainland China. The PRC asserts itself to be the sole legitimate government of China, and claims Taiwan as its 23rd province, even though the PRC itself has never had control of Taiwan or other ROC-held territories. The ROC disputes this position, maintaining that it still legitimately exists and that the PRC has not succeeded it to sovereignty.