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County di Taiwan.
County di Taiwan (Hanzi: 縣, hanyu pinyin: xian) adalah sebuah wilayah administratif di bawah provinsi.
Namun ada beberapa kejanggalan di sini, bekas presiden Lee Teng-hui pernah ingin menjalankan reformasi wilayah administrasi di Taiwan dengan meniadakan pemerintahan Provinsi Taiwan pada tahun 1998, bila pemerintah Provinsi Taiwan ditiadakan maka seharusnya dengan sendirinya kabupaten di Taiwan akan dinaikkan statusnya menjadi county langsung di bawah administrasi pusat, tetapi tidak demikian kenyataannya. County tetap saja menjadi wilayah administratif setingkat di bawah kota Taipei dan Kaohsiung yang merupakan munisipalitas langsung di bawah administrasi pemerintah pusat.
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