Townships are the third-level administrative subdivisions of counties of Taiwan, along with county-controlled cities. After World War II, the townships were established from the following conversions on the Japanese administrative divisions:

• to urban townships
• to rural townships .
• to mountain indigenous townships .

Local laws do not enforce strict standards for classifying them, generally urban township has a larger population and more business and industry than rural township, but not to the extent of County-controlled city. Under townships, there is still village as the fourth or the basic level of administery.